In a recent system update aimed at improving compliance under Section 50 of the Central Goods and Services Tax (CGST) Act, 2017, the Goods and Services Tax Network (GSTN) has introduced changes in Form GSTR-3B effective from the February 2026 tax period. However, the update has led to a technical glitch on the GST portal, causing inconvenience to taxpayers.
Under Section 50 of the CGST Act, interest becomes payable when tax liability relating to a previous tax period is discharged in a subsequent tax period. This typically arises when invoices pertaining to an earlier month or quarter are reported in a later GSTR-3B return. To address and track such instances, the GSTN introduced the “Tax Liability Breakup, As Applicable” tab in GSTR-3B.
As per the update, from February 2026 onwards, the GST portal auto-populates this tab based on the document dates of supplies reported in GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF). The system identifies supplies belonging to previous tax periods but reported in the current return, and accordingly reflects the tax liability breakup.
Following the update, taxpayers are required to confirm this auto-populated data after offsetting their liability. They must click on the “Tax Liability Breakup, As Applicable” tab on the payment page and either verify or edit the details before clicking the “SAVE” button. Only after this confirmation can taxpayers proceed to file GSTR-3B using Electronic Verification Code (EVC) or Digital Signature Certificate (DSC).
However, feedback from taxpayers indicates that the system is currently mandating this confirmation step in all cases—even where no prior-period invoices are reported and the liability pertains solely to the current tax period. This has been identified as a technical glitch.
GSTN has acknowledged the issue and stated that it is under resolution. In the interim, taxpayers have been advised to open the “Tax Liability Breakup” tab and click “SAVE” to proceed with filing their GSTR-3B returns smoothly during the current filing cycle.
Taxpayers are requested to follow this temporary procedure until the portal issue is resolved.
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