New Mandatory Tax Liability Breakup in GSTR-3B Filing

The Goods and Services Tax Network (GSTN) has introduced a significant update for all taxpayers filing GSTR-3B. Starting from the February 2026 tax period, confirming the Tax Liability Breakup is now a mandatory interim step before you can successfully file your returns.

What has Changed?

To improve transparency and data consistency, the GST portal now requires taxpayers to verify and save their liability details specifically for previous tax periods. This data is auto-populated based on your previously filed GSTR-1, GSTR-1A, and IFF (Invoice Furnishing Facility) records.

Key Action Points for Taxpayers

To ensure a smooth filing process and avoid last-minute portal errors, follow these steps:

• Review Auto-Populated Data: Check the "Tax Liability Breakup, As Applicable" tab for accuracy against your sales registers.
• Mandatory Saving: After offsetting your tax liability, you must open this specific tab and click the SAVE button.
• Final Submission: The portal will only enable the filing button (via EVC or DSC) once this confirmation is recorded.

Regulatory Reference

This update aligns with the administrative powers of the GSTN to streamline reporting as per:

• CGST Rules, 2017: Specifically rules governing the Furnishing of Returns.
• GSTN Advisory (February 2026): Implementing the interim procedure for liability breakup.
• CBIC Circulars: Regarding the auto-population of GSTR-3B from GSTR-1 data.

This new step is currently required for all filings. Ensuring these details match your records is vital to prevent future scrutiny or mismatches between your outward supplies and tax payments.

For expert guidance on this topic, contact your tax professional today.

Original Upcoming Due Date: 20th of March 2026 (for February 2026 Monthly Filers)

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