More than 1.38 million businesses and traders in Gujarat, including many in Ahmedabad, are facing a shift in their monthly GST return filing process. A recent update to the Goods and Services Tax (GST) portal introduced an additional confirmation step before submitting GSTR-3B.
The Goods and Services Tax Network (GSTN) rolled out this new feature, requiring taxpayers to confirm their tax liability breakdown. This includes specifying if the taxes paid are for the current month or relate to invoices from previous periods that are being reported later. Experts suggest this move is geared toward enhancing transparency but may complicate compliance efforts initially.
When taxpayers access the payment page on the portal, they’ll see whether their payments pertain to current or earlier months. They now need to click “save” on a designated tab before they can finalize their filing. This process is intended to help identify circumstances where tax dues from past periods are settled in subsequent months. According to the Central Goods and Services Tax Act of 2017, interest can be charged on any delayed tax payments.
This update impacts a significant number of taxpayers across Gujarat, which currently boasts over 1.38 million registered GST taxpayers—a figure that includes more than 57,000 new registrations between October 2025 and February 2026.
During FY 2024-25, Gujarat contributed around ₹1.36 lakh crore in GST revenue, solidifying its status as one of the top contributors nationally.
Sammir S. Chaudhary, vice chairman of the Ahmedabad branch of the Institute of Chartered Accountants of India (ICAI), commented on this change: “The ‘Tax Liability Breakup’ tab acts as a transparency and reconciliation tool that allows for clearer tracking of previously due taxes.” He added that while it doesn’t increase tax burdens, it does necessitate an extra compliance step which may cause temporary inconveniences due to ongoing issues with the portal.