The GSTN has issued an Advisory dated 16.03.2026, regarding the confirmation of the “Tax Liability Breakup, As Applicable” in Form GSTR-3B.

It clarifies that in terms of Section 50 of the CGST Act, interest is payable when tax liability of a previous tax period is discharged in a subsequent period. Accordingly, from the February 2026 tax period onwards, the GST portal auto-populates this liability breakup based on document dates reported in GSTR-1, GSTR-1A, or IFF where such supplies relate to earlier periods. Taxpayers are now required to mandatorily open this tab on the payment page and confirm the details by clicking “SAVE” (or edit, if necessary) before filing GSTR-3B using EVC or DSC. Although representations have been made that such confirmation should be required only in cases involving past-period liabilities, the GSTN has acknowledged the issue and is working on a resolution. Until then, taxpayers must follow this interim step of confirming the liability breakup in all cases to successfully file GSTR-3B.

Source: GSTN