If you have missed any invoices to upload in GSTR-1 of previous tax periods. Then you need to pay tax for such supplies in current tax period.
From January 2026 tax period onwards, while filing GSTR-3B, you will be able to see the "Tax Liability Breakup Table" on the basis of date of documents related to supplies reported in GSTR-1 / GSTR-1A / IFF pertaining to any previous tax period.
For Example: If you are adding a November 2025 invoice in January 2026 GSTR-1, now the portal will auto-populate the corresponding tax liability into GSTR-3B with a detailed breakup.
Where to check this Tax Liability Breakup Table?
The auto-populated breakup can be viewed at:
Login → GSTR-3B Dashboard → Table 6.1 (Payment of Tax) → Tax Liability Breakup
This breakup specifies the liability from those past invoices and auto-calculates interest on them, displaying it directly in GSTR-3B. Taxpayers cannot reduce this auto-computed interest but can increase it upward if needed.
Key Features
- Auto-populated values are suggestive in nature.
- Taxpayers may modify upwards these values based on their own records and computations, if required.
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