If you file GSTR-3B, you may have noticed a new step: you have to open the "Tax Liability Breakup, As Applicable" tab and click Save before the return will file. Here is why, and what to do.
Why the breakup exists
Under Section 50 of the CGST Act, interest is payable when tax for an earlier tax period is paid in a later period. The "Tax Liability Breakup, As Applicable" tab records which earlier periods the tax you are paying now belongs to, so that interest can be worked out correctly.
What changed (from the February 2026 tax period)
The portal now fills in this breakup automatically, using the document dates of supplies you reported in GSTR-1, GSTR-1A or IFF. Where a supply belongs to an earlier period but its tax is being paid in this month's GSTR-3B, it shows up in the breakup.
What you need to do
- Complete GSTR-3B and offset your liability as usual.
- On the payment page, open "Tax Liability Breakup, As Applicable".
- Check the figures, edit them if needed, and click SAVE.
- File GSTR-3B with EVC or DSC.
"But all my sales are from this month"
At present the portal asks for this confirmation in every case, even when all the tax relates to the current period. GSTN has acknowledged this and says a fix is in progress. Until then, simply open the tab and click SAVE, then file.
Why it matters
The breakup feeds the interest calculation. If an earlier-period invoice is reported late, expect interest on it. Checking the breakup now avoids an interest notice later.
