GST Advisory: Confirm Tax Liability Breakup in GSTR-3B Before Filing

The GST Network (GSTN) has introduced an important advisory requiring taxpayers to confirm the Tax Liability Breakup – As Applicable tab while filing GSTR-3B, effective from the February 2026 tax period onwards.

Key Highlights of the Advisory

• Auto-populated liability data
  The GST portal will auto-fill tax liability based on:
  • GSTR-1
  • GSTR-1A
  • Invoice Furnishing Facility (IFF)
• Mandatory confirmation step
  Taxpayers must now review and confirm the liability breakup before filing GSTR-3B.
• Improved reconciliation
  This update ensures better alignment between outward supplies reported and tax liability declared.

What Taxpayers Should Do

• Reconcile GSTR-3B with GSTR-1/IFF data before filing
• Verify auto-populated liability carefully
• Ensure correct classification under applicable tax heads
• Avoid manual errors or omissions in reporting

Why This Matters

This move enhances transparency and reduces mismatches that may lead to notices or penalties. It also aligns with the government’s push towards data-driven compliance and real-time validation under GST.

Relevant Legal Framework & Sources

• Section 37 & Section 39 of the CGST Act, 2017 (Outward supplies and returns)
• CBIC GST Advisory/Updates issued via GSTN portal (2026)
• GST Portal User Guides on GSTR-3B filing

Conclusion

Taxpayers should adopt a proactive approach by reconciling returns and validating auto-populated data to ensure accurate GST compliance and avoid future disputes.