Quick Summary
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 whil
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FAQ :
From February 2026, taxpayers will need to confirm the 'Tax Liability Breakup, As Applicable' on the GST portal when filing their GSTR-3B.
This tab is intended to record tax liabilities related to supplies from previous tax periods that are being settled in the current tax period.
From February 2026, the GST portal will auto-populate this section based on document dates for supplies reported in GSTR-1, GSTR-1A, or IFF, pertaining to previous periods but settled in the current GSTR-3B.
Taxpayers are advised to open the 'Tax Liability Breakup, As Applicable' tab on the payment page and click 'SAVE' within it before proceeding with filing GSTR-3B.
Currently, the confirmation is required in all cases, even if the liability only pertains to the current tax period. GSTN is working on resolving feedback that it should only be mandatory when previous period supplies are reported.
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