GSTR-3B Filing Issue Feb 2026: Tax Liability Breakup Mandatory Step & Quick Fix

The GSTN has introduced a new compliance requirement in Form GSTR-3B from the tax period of February 2026 onwards. Due to this change, many taxpayers are facing issues while filing their GST returns.

🚨 What is the Issue?

Taxpayers are unable to file GSTR-3B because the system is now requiring confirmation of the “Tax Liability Breakup, As Applicable” tab before submission.

• Return not getting filed
• No clear error message
• Confusion regarding liability breakup

📌 What Has Changed?

As per the latest GSTN advisory:

• GST Portal now auto-populates tax liability breakup based on GSTR-1 / IFF data
• This includes supplies related to previous tax periods
• Taxpayers must confirm or edit the breakup before filing

⚠️ Important Clarification

Ideally, this requirement should apply only where previous period transactions are reported. However, currently, the portal requires confirmation in all cases, even if the liability relates only to the current period.

This is a temporary system issue and is under resolution by GSTN.

✅ Quick Solution (Step-by-Step)

1. Login to GST Portal
2. Go to GSTR-3B for the relevant tax period
3. Complete liability calculation and offset
4. Navigate to the Payment Page
5. Open “Tax Liability Breakup, As Applicable” tab
6. Click SAVE (even if auto-filled)
7. Proceed with filing using EVC or DSC

💡 Why This is Important?

If this step is not completed:

• You will not be able to file GSTR-3B
• Return submission will fail
• Compliance delays may occur

📢 Advisory for Taxpayers

Until the issue is resolved by GSTN, taxpayers are advised to follow the above procedure to successfully file their returns.

📞 Need Professional Help?

If you are facing issues in GST return filing or need assistance, our team at Compliance Katta is here to help you.

• GST Return Filing
• Error Resolution
• Compliance Advisory

Contact us today for expert assistance.