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    <title>Advisory regarding confirmation of “Tax Liability Breakup, As Applicable” in GSTR-3B</title>
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    <description>From February 2026 the portal auto populates the Tax Liability Breakup in GSTR 3B for supplies dated to previous tax periods when tax is paid in the current period; taxpayers must open the payment page tab, confirm or edit and save that breakup after offsetting liability, and only then proceed with filing using EVC or DSC, with the current confirmation requirement being applied in all cases pending portal resolution.</description>
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