GST Update: New step added before filing GSTR-3B

Many are wondering why they are not able to file GSTR-3B from February 2026 onwards.
Here is a quick update and advisory from GSTN explained in simple language for taxpayers and accountants.

What is the new update in GSTR-3B?

From the February 2026 return period, GST portal is asking taxpayers to confirm the “Tax Liability Breakup, As Applicable” before filing GSTR-3B.

Unless you open this tab and click SAVE, the return cannot be filed even after liability is offset.

Why this change was introduced on the GST portal

As per Section 50 of CGST Act, interest is applicable if tax of a previous period is paid in a later period.

To improve compliance tracking, GST portal has introduced a system where:

   • Tax liability breakup is auto-generated based on invoice dates reported in GSTR-1 / GSTR-1A /          IFF.

   • If any invoice relates to an earlier period but tax is paid now, the system identifies it

   • Taxpayers are required to confirm the breakup before filing

This is mainly a system control for proper reporting of delayed tax payments.

How this change will help

This update is intended to:

   • Track tax liabilities of previous periods

   • Help in correct interest computation

   • Improve matching between GSTR-1 and GSTR-3B

   • Bring better compliance monitoring

Feedback received from professionals

Many taxpayers and professionals have represented that:

   • This confirmation should be required only where previous period supplies are reported

   • It should not be mandatory where liability relates only to the current period

GSTN has acknowledged this feedback and the issue is currently under resolution.

What taxpayers and accountants should do for now

Till the system is updated, follow this simple process:

   1. Complete liability offset in GSTR-3B

   2. Go to the Tax Liability Breakup, As Applicable tab on the payment page

   3. Click SAVE (even if no changes are required)

   4. Proceed with filing GSTR-3B

This is presently a mandatory technical step for filing the return.

This is a procedural update and not a change in tax liability.

Click here to read advisory: https://www.gst.gov.in/newsandupdates/read/653

Disclaimer: This material and the information contained herein is intended for clients and other Chartered Accountants to provide updates and is not an exhaustive treatment of such subject. We are not, by means of this material, rendering any professional advice or services. It should not be relied upon as the sole basis for any decision which may affect you or your business.