{"id":5058,"date":"2026-03-26T02:02:46","date_gmt":"2026-03-26T02:02:46","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5058"},"modified":"2026-03-26T02:02:47","modified_gmt":"2026-03-26T02:02:47","slug":"gst-gstn-advisory-dated-16-03-2026-confirmation-of-tax-liability-breakup-as-applicable-in-gstr-3b","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/gst-gstn-advisory-dated-16-03-2026-confirmation-of-tax-liability-breakup-as-applicable-in-gstr-3b\/","title":{"rendered":"GST, GSTN Advisory Dated 16\/03\/2026 &#8211; Confirmation of \u2018Tax Liability Breakup, As Applicable\u2019 in GSTR 3B"},"content":{"rendered":"\n<p>The interest is payable under section 50, when tax liability of a previous tax period is discharged in a subsequent period. Accordingly, from the February 2026 tax period onwards, the GST portal auto-populates this liability breakup based on document dates reported in GSTR-1, GSTR-1A, or IFF where such supplies relate to earlier periods. Taxpayers are now required to mandatorily open this tab on the payment page and confirm the details by clicking \u201cSAVE\u201d (or edit, if necessary) before filing GSTR-3B.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/653\"><em>(GSTN Advisory Dated 16\/03\/2026)<\/em><\/a><em><\/em><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The interest is payable under section 50, when tax liability of a previous tax period is discharged in a subsequent [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,31],"tags":[],"class_list":["post-5058","post","type-post","status-publish","format-standard","hentry","category-gst","category-gstn-advisory"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, GSTN Advisory Dated 16\/03\/2026 - Confirmation of \u2018Tax Liability Breakup, As Applicable\u2019 in GSTR 3B - Bhatia Bhola &amp; 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