GST Advisory: Confirming Previous Period Tax Liability Breakup in GSTR-3B

The Goods and Services Tax Network (GSTN) recently issued a crucial advisory introducing a mandatory step for taxpayers while filing Form GSTR-3B. Starting from the February 2026 tax period onwards, taxpayers must now confirm the "Tax Liability Breakup, As Applicable" tab on the GST portal before they can proceed with their filing. This new requirement specifically pertains to declaring liability from previous tax periods within the current GSTR-3B.

GSTR-3B is the monthly self-declaration summary return where taxpayers report their outward supplies, inward supplies subject to reverse charge, eligible input tax credit (ITC), and final tax liability. This advisory mandates that for liability related to previous periods, the GST portal will now auto-populate this information under the dedicated "Tax Liability Breakup, As Applicable" tab. This data will be sourced from details already submitted by the taxpayer in their previous GSTR-1, GSTR-1A, or Inverse Filing Facility (IFF) submissions.

Crucially, the portal will not allow the GSTR-3B return to be filed unless and until the taxpayer navigates to this tab and actively provides confirmation regarding the correctness of the auto-populated breakup. Therefore, it is essential for businesses and tax professionals to incorporate this extra verification step into their monthly GST filing workflow to ensure timely compliance and avoid potential filing difficulties.

We encourage all clients and readers to stay updated on these procedural changes within the GSTN system. For expert guidance on this topic, contact your tax professional today.