Facing GSTR-3B filing issues despite no late invoice reporting?
GSTN acknowledges problem and suggests interim workaround
Mar 16, 2026
Synopsis
GSTN has issued a new advisory for GSTR-3B filings. Starting February 2026, taxpayers must confirm the 'Tax Liability Breakup, As Applicable' section. This feature auto-populates based on previous period supplies. Taxpayers need to save this breakup before filing. GSTN acknowledges feedback and is working on a resolution for cases without prior period liabilities.
If you are a regular goods and services tax (GST) registered taxpayer, you have to file your GSTR-3B monthly return along with the invoices for the applicable tax period. But, if you end up reporting last month’s invoices in this month’s GSTR-3B late, you’ll end up paying interest under Section 50.
Interest under Section 50 kicks in when you pay tax for an earlier period in a later one. This usually happens when you submit invoices from a previous month or quarter in the GSTR-3B return for a later month.
To keep track of these late reporting cases, the Goods and Services Tax Network (GSTN) has introduced a system change in GSTR-3B from the February 2026 tax period. However, after this update, taxpayers faced a technical glitch on the portal as the system required all GST registered taxpayers, even those without any late invoices, to open the “Tax Liability Breakup” tab and confirm it by clicking “Save”.
GSTN has now acknowledged the issue and suggested an interim fix.
Chartered Accountant Bimal Jain, founder, A2Z Taxcorp LLP said to ET Wealth Online: "Taxpayers are facing difficulty in filing Form GSTR-3B as the GST portal presently mandates confirmation of the ‘Tax Liability Breakup, As Applicable’ tab even in cases where no liability of previous tax periods is reported. This results in unnecessary compliance steps and confusion during return filing. As an interim measure, GSTN has advised taxpayers to open the tab and click ‘SAVE’ to proceed with filing GSTR-3B until the portal issue is resolved.”
GSTN in an advisory dated February 16, 2026 said the following:
1.In terms of the provisions of Section 50 of the Central Goods and Services Tax (CGST) Act, 2017, interest is payable where the tax liability pertaining to a previous tax period is discharged in a subsequent tax period. Accordingly, the tab “Tax Liability Breakup, As Applicable” in Form GSTR-3B is meant to capture the tax liability relating to supplies of previous tax periods which are being reported and discharged in the current tax period.
2.From the February 2026 tax period onwards, the GST Portal auto-populates the “Tax Liability Breakup, As Applicable” in GSTR-3B on the basis of the document dates of supplies reported in GSTR-1 / GSTR-1A / IFF, where such supplies pertain to any previous tax period but the corresponding tax liability is being discharged in the current period’s GSTR-3B.
3.Accordingly, from the February 2026 tax period, after offsetting the liability in GSTR-3B, taxpayers are required to click on the “Tax Liability Breakup, As Applicable” tab available on the payment page and confirm the breakup of tax liability by clicking the “SAVE” button or edit the same, if required.
4.Once the breakup of tax liability is confirmed and saved, the taxpayer will be able to proceed with filing Form GSTR-3B using EVC or DSC.
5.Feedback has been received that this confirmation should be mandatory only in cases where supplies pertaining to previous tax periods have been reported in the current tax period. However, the confirmation is presently being required in all cases, including where the liability relates only to the current tax period. The feedback is acknowledged by GSTN and the same is under resolution.
6.Meanwhile, taxpayers are requested to kindly open the “Tax Liability Breakup, As Applicable” tab on the payment page and click “SAVE” within the tab for filing during the current reform cycle. Thereafter, filing of Form GSTR-3B can be completed normally.
GSTN says: “Taxpayers are requested to kindly follow the above interim procedure till the issue is resolved on the portal.”
[The Economic Times]
