GSTN Issues Advisory on Mandatory Confirmation of ‘Tax Liability Breakup’ Tab in GSTR-3B [Read Order]
GSTN has issued an advisory asking taxpayers to open and confirm the “Tax Liability Breakup” tab by clicking “SAVE” before filing GSTR-3B on the GST portal.
![GSTN Issues Advisory on Mandatory Confirmation of ‘Tax Liability Breakup’ Tab in GSTR-3B [Read Order]](https://images.taxscan.in/h-upload/2026/03/17/2129456-gstn-issues-advisory-on-mandatory-confirmationjpg.webp "GSTN Issues Advisory on Mandatory Confirmation of ‘Tax Liability Breakup’ Tab in GSTR-3B [Read Order]")
The Goods and Services Tax Network (GSTN) has issued an advisory asking taxpayers to confirm the “Tax Liability Breakup, As Applicable” tab while filing GSTR-3B on the GST portal. The advisory explains that taxpayers must open the tab and click the “SAVE” button on the payment page before filing the return. GSTN explained that under Central Goods and Services Tax Act,...
The Goods and Services Tax Network (GSTN) has issued an advisory asking taxpayers to confirm the “Tax Liability Breakup, As Applicable” tab while filing GSTR-3B on the GST portal. The advisory explains that taxpayers must open the tab and click the “SAVE” button on the payment page before filing the return.
GSTN explained that under Central Goods and Services Tax Act, 2017, interest is payable if the tax liability of a previous tax period is paid in a later tax period. The “Tax Liability Breakup” tab is designed to capture such liabilities where supplies relating to earlier periods are reported and paid in the current tax period.
From the February 2026 tax period, the GST portal has started auto-populating the “Tax Liability Breakup” section in GSTR-3B based on the document dates of supplies reported in GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF). These details help identify whether the tax liability relates to a previous period but is being discharged in the current return.
According to GSTN, after taxpayers offset their liability in GSTR-3B, they must open the “Tax Liability Breakup, As Applicable” tab and confirm the breakup by clicking the SAVE button or edit the details if required. Once the breakup is confirmed and saved, the taxpayer can proceed to file the return using EVC or DSC.
GSTN mentioned that feedback has been received from taxpayers stating that the confirmation should be mandatory only in cases where supplies relating to previous tax periods are reported in the current return. At present, the system is asking for confirmation in all cases even where the liability relates only to the current tax period.
GSTN has acknowledged the issue and said it is under resolution. Meanwhile, taxpayers have been requested to open the “Tax Liability Breakup” tab and click SAVE in order to complete the filing of GSTR-3B during the current filing cycle.
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