In cases where tax liability of a previous tax period is discharged in a subsequent period, interest under Section 50 applies. The GSTR-3B return includes the tab “Tax Liability Breakup, As Applicable” to capture such liabilities. From February 2026 onwards, the GST Portal has enabled auto-population of such breakup based on supplies reported in GSTR-1/GSTR-1A/IFF. The advisory clarifies the process for confirmation of such liability breakup.

1. From the February 2026 tax period, the GST Portal auto-populates the “Tax Liability Breakup, As Applicable” in GSTR-3B based on supplies of previous tax periods reported in GSTR-1/GSTR-1A/IFF where liability is discharged in the current tax period.
2. Taxpayers are required, after offsetting liability in GSTR-3B, to click on the “Tax Liability Breakup, As Applicable” tab on the payment page and confirm the breakup by clicking “SAVE” or edit the same, if required.
3. Filing of GSTR-3B using EVC or DSC can proceed only after such confirmation and saving of the liability breakup.
4. It has been clarified that although the confirmation is intended to be mandatory only where liability pertains to previous tax periods, it is currently required in all cases, including where liability relates only to the current tax period.

Taxpayers are advised to open the tab and click “SAVE” during filing to complete GSTR-3B filing until the issue is resolved on the portal.