The Goods and Services Tax Network (GSTN) on March 16, 2026, issued advisory regarding confirmation of “Tax Liability Breakup, As Applicable” in GSTR-3B.
The advisory clarifies that under Section 50 of the CGST Act, 2017, interest is applicable when tax liability for a previous tax period is paid in a subsequent period. To capture such cases, the “Tax Liability Breakup, As Applicable” tab in Form GSTR-3B is designed to reflect liabilities relating to earlier periods that are being discharged in the current return.
From the February 2026 tax period onwards, the GST portal has introduced an auto-population feature for this tab. The system now automatically fills in the tax liability breakup based on document dates reported in GSTR-1, GSTR-1A, or IFF, where such supplies relate to earlier tax periods but are being declared in the current GSTR-3B filing.
Taxpayers are now required to review this auto-populated data after offsetting their liability and either confirm it by clicking “SAVE” or make necessary edits before proceeding. Only after saving this breakup can the taxpayer complete the filing of GSTR-3B using EVC or DSC.
However, it has been noted that the system currently requires confirmation of this tab in all cases, even when there are no prior-period liabilities, though ideally it should apply only in relevant cases. GSTN has acknowledged this issue and is working on a resolution. Until then, taxpayers are advised to open the tab and click “SAVE” as an interim step to successfully file their returns.
