The Goods and Services Tax Network (GSTN) has issued an advisory regarding the confirmation of the "Tax Liability Breakup, As Applicable" while filing GSTR-3B on the GST portal. The advisory comes after taxpayers reported issues related to the mandatory confirmation of the liability breakup tab while submitting the monthly GST return.
Official copy of the advisory is as follows
Advisory regarding confirmation of "Tax Liability Breakup, As Applicable" in GSTR-3B-reg
1. In terms of the provisions of Section 50 of the Central Goods and Services Tax (CGST) Act, 2017, interest is payable where the tax liability pertaining to a previous tax period is discharged in a subsequent tax period. Accordingly, the tab "Tax Liability Breakup, As Applicable" in Form GSTR-3B is meant to capture the tax liability relating to supplies of previous tax periods which are being reported and discharged in the current tax period.
2. From the February 2026 tax period onwards, the GST Portal auto-populates the "Tax Liability Breakup, As Applicable" in GSTR-3B on the basis of the document dates of supplies reported in GSTR-1 / GSTR-1A / IFF, where such supplies pertain to any previous tax period but the corresponding tax liability is being discharged in the current period’s GSTR-3B.
3. Accordingly, from the February 2026 tax period, after offsetting the liability in GSTR-3B, taxpayers are required to click on the "Tax Liability Breakup, As Applicable" tab available on the payment page and confirm the breakup of tax liability by clicking the "SAVE" button or edit the same, if required.
4. Once the breakup of tax liability is confirmed and saved, the taxpayer will be able to proceed with filing Form GSTR-3B using EVC or DSC.
5. Feedback has been received that this confirmation should be mandatory only in cases where supplies pertaining to previous tax periods have been reported in the current tax period. However, the confirmation is presently being required in all cases, including where the liability relates only to the current tax period. The feedback is acknowledged by GSTN and the same is under resolution.
6. Meanwhile, taxpayers are requested to kindly open the "Tax Liability Breakup, As Applicable" tab on the payment page and click "SAVE" within the tab for filing during the current reform cycle. Thereafter, filing of Form GSTR-3B can be completed normally.
Taxpayers are requested to kindly follow the above interim procedure till the issue is resolved on the portal.
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