The GST Portal has introduced an important procedural update related to the confirmation of “Tax Liability Breakup, As Applicable” in GSTR-3B. Taxpayers filing returns from the February 2026 tax period onwards should be aware of this update to avoid issues during filing.

Background of the Update

As per Section 50 of the Central Goods and Services Tax Act, 2017, interest is applicable when tax liability related to a previous tax period is paid in a later period.

To ensure transparency and proper reporting, the GST portal has added a feature that captures the tax liability relating to earlier tax periods which is being paid in the current month.

What Has Changed?

Starting from the February 2026 tax period, the GST Portal now:

• Automatically populates the “Tax Liability Breakup, As Applicable” tab in GSTR-3B.
• The data is based on document dates reported in:
  • GSTR-1
  • GSTR-1A
  • Invoice Furnishing Facility (IFF)
• This applies when supplies from previous tax periods are reported in the current return.

What Taxpayers Need to Do

While filing GSTR-3B, taxpayers must follow these steps:

1. Offset the tax liability in GSTR-3B as usual.
2. Go to the “Tax Liability Breakup, As Applicable” tab on the payment page.
3. Review the auto-populated details.
4. If required, edit the breakup.
5. Click “SAVE” to confirm the details.
6. Proceed with filing the return using EVC or DSC.

Once the breakup is saved, the return filing process will continue normally.

Current Portal Issue

Many taxpayers have shared feedback that the confirmation should be required only when previous tax period supplies are reported. However, at present, the GST Portal requires this confirmation in all cases, even if the liability belongs only to the current tax period.

The issue has been acknowledged by the Goods and Services Tax Network and is currently under resolution.

Interim Guidance for Taxpayers

Until the portal update is implemented, taxpayers should:

• Open the Tax Liability Breakup tab during filing.
• Simply click SAVE to confirm the details.
• Continue filing GSTR-3B as usual.

Following this temporary step will help avoid filing errors during the current reform cycle.

Conclusion

This update is part of GSTN’s efforts to improve transparency in reporting delayed tax liabilities. While the current process requires confirmation in all cases, taxpayers can easily proceed by saving the details in the tab before filing the return.

Businesses and professionals are advised to stay updated with GST portal changes to ensure smooth compliance and timely filing.