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

Advisory on Confirmation of “Tax Liability Breakup, As Applicable” in Form GSTR-3B

1. As per Section 50 of the CGST Act, 2017, interest becomes payable when tax liability related to an earlier tax period is paid in a later period. To track such cases, the “Tax Liability Breakup, As Applicable” section in Form GSTR-3B captures details of liabilities that belong to previous tax periods but are being reported and discharged in the current return period.
2. Starting from the February 2026 tax period, the GST Portal automatically fills the “Tax Liability Breakup, As Applicable” section in GSTR-3B. This auto-population is based on the document dates of outward supplies reported in GSTR-1, GSTR-1A, or IFF, where the supplies relate to earlier tax periods but the tax liability is paid in the current period’s GSTR-3B.
3. Therefore, from the February 2026 return period onward, after offsetting the tax liability in GSTR-3B, taxpayers must open the “Tax Liability Breakup, As Applicable” tab on the payment page and confirm the breakup by clicking “SAVE.” If required, taxpayers may edit the details before saving.
4. Once the breakup is saved and confirmed, taxpayers can proceed to file Form GSTR-3B using EVC or DSC.
5. Some taxpayers have suggested that this confirmation requirement should apply only when supplies from earlier tax periods are reported in the current return. At present, however, the portal requires confirmation in all cases, even when the liability relates only to the current tax period. The GST Network (GSTN) has acknowledged this feedback and is working on a resolution.
6. Until the issue is resolved, taxpayers should open the “Tax Liability Breakup, As Applicable” tab on the payment page and simply click “SAVE” before proceeding with the filing of GSTR-3B.

Taxpayers are advised to follow this temporary procedure while filing their returns during the ongoing update cycle on the GST portal.

Source

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