GST Advisory on “Tax Liability Breakup” in GSTR-3B: What Taxpayers Must Do from Feb 2026
The Goods and Services Tax Department has recently shared an advisory dated March 16, 2026, regarding “Tax Liability Breakup, As Applicable” in GSTR-3B-reg. The following is the advisory:
1. According to the Central Goods and Services Tax Act, 2017, Section 50, if you pay GST for an old tax period in a later period, you must pay interest. So in GSTR‑3B, the tab “Tax Liability Breakup, As Applicable” shows tax related to previous periods that you are paying now.
2. From February 2026, the Goods and Services Tax Network (GST Portal) will automatically fill this breakup based on the document dates reported in:
- GSTR‑1
- GSTR‑1A
- IFF
If those invoices belong to previous tax periods but tax is being paid now, the portal will show them here.
3. From February 2026 onwards, after you offset your tax liability in GSTR-3B, you must:
Open the “Tax Liability Breakup, As Applicable” tab on the payment page, check the details, click the save button, or edit if something is wrong.
4. After you save the breakup, you can file GSTR-3B using the following:
- Electronic Verification Code (EVC) or
- Digital Signature Certificate (DSC)
5. Many taxpayers said that this confirmation should be required only when details about previous tax periods have been reported in the current tax period. But currently, the portal is asking everyone to confirm it, even if the tax belongs only to the current period. GSTN has accepted this issue and is working on fixing it.
The department added, “Until the issue is fixed, taxpayers should simply follow the steps below.”
- Open the “Tax Liability Breakup” tab.
- Click “Save”
- Then file GSTR-3B normally.
Lastly, it advised the taxpayers to follow the above-mentioned steps till the issue is resolved on the portal.
