Advisory: Confirmation of "Tax Liability Breakup, As Applicable" in GSTR-3B

The Goods and Services Tax Network (GSTN) has released an advisory concerning the "Tax Liability Breakup, As Applicable" section within Form GSTR-3B. This section is designed to capture tax liabilities from previous tax periods that are being reported and settled in a subsequent period, in accordance with Section 50 of the Central Goods and Services Tax (CGST) Act, 2017, which specifies interest payable on delayed tax liabilities.

New Procedure from February 2026 Tax Period

• Automated Population: Starting from the February 2026 tax period, the GST Portal will automatically populate the "Tax Liability Breakup, As Applicable" tab in GSTR-3B. This is based on the document dates of supplies reported in GSTR-1 / GSTR-1A / IFF, specifically for those supplies related to prior tax periods but whose tax liability is being discharged in the current GSTR-3B.
• Required Confirmation: After a taxpayer offsets their liability in GSTR-3B, they must navigate to the "Tax Liability Breakup, As Applicable" tab on the payment page. Here, they need to confirm the pre-filled tax liability breakup by clicking "SAVE" or, if necessary, make adjustments before saving.
• Filing Process: Once the tax liability breakup is confirmed and saved, taxpayers can proceed to file Form GSTR-3B using either EVC or DSC.

Current Feedback and Interim Steps

• Issue Identified: GSTN has received feedback indicating that the confirmation process for "Tax Liability Breakup, As Applicable" is currently mandatory in all situations, including cases where the liability pertains only to the current tax period. Taxpayers have suggested that this confirmation should only be required when reporting supplies from previous tax periods.
• Resolution in Progress: GSTN acknowledges this feedback and is actively working towards a resolution to address this discrepancy.
• Temporary Solution: Until the portal issue is permanently resolved, taxpayers are requested to follow this interim procedure:
  • Open the "Tax Liability Breakup, As Applicable" tab on the payment page.
  • Click the "SAVE" button within the tab.
  • After saving, the filing of Form GSTR-3B can be completed as usual.

Taxpayers are urged to adhere to this temporary procedure during the current filing cycle until the issue is fully resolved on the GST portal.

Original Link: https://services.gst.gov.in/services/advisoryandreleases/read/653