SS Superior & Associates

From February 2026, taxpayers filing GSTR-3B must confirm the “Tax Liability Breakup” from previous tax periods before submitting the return.

What’s New?
• Confirmation of tax liability breakup is now mandatory
• Required before filing GSTR-3B

📌 Steps to follow:
• Open “Tax Liability Breakup” tab on the payment page
• Check previous period tax liability details
• Click SAVE and confirm before filing

💡 Pro Tip: Even if there is no previous liability, confirmation is still required before filing GSTR-3B.

📍 24, Maple High Street, Bhopal
📞 7989156085
🌐 sssuperiorassociates.com

SS Superior & Associates – Tax & Compliance Experts

Some taxpayers have received emails regarding “Significant Transactions” under the Advance Tax e-Campaign for AY 2026-27 (FY 2025-26).

⚠️ Important Update
• These emails are facilitative reminders
• They are not notices or penalties
• Some transaction details may be incorrect

📌 What you should do:
• Visit the Compliance Portal
• Go to the e-Campaign Tab
• Check your AIS & SFT data
• Review your Advance Tax liability

💡 Tip: Don’t panic. Just verify your transactions and pay Advance Tax if applicable.

📍 Maple High Street, Bhopal
📞 7989156085
🌐 sssuperiorassociates.com

SS Superior & Associates – Tax & Compliance Experts

If your monthly taxable turnover exceeds ₹50 lakh, you must pay at least 1% of GST liability in cash instead of using full Input Tax Credit (ITC).

⚠️ Purpose of Rule 86B

• Prevent fake ITC claims
• Stop bogus invoicing chains
• Ensure minimum cash payment in GST

Before filing GSTR-3B, always check if Rule 86B applies to you.

📍 Maple High Street
📞 7898156085
🌐 sssuperiorassociates.com

SS Superior & Associates – Tax & Compliance Experts

One Nation. One Constitution. Infinite Pride. 🇮🇳

Happy Republic Day to every Indian heart beating with freedom. ❤️

~ GST Returns made easy ~

One post = All GST returns explained.
Save & share this for future reference 📩

— SS Superior & Associates

~ CGST crackdown on Fake ITC fraud

Many businesses unknowingly get trapped in fake invoice chains.
Don’t risk your business.

✓ Compliance + Due Diligence is the key.

• Strong penalties + possible arrest under CGST Act.

— SS Superior & Associates

~ TDS made simple for FY 2025–26 ~

Understanding TDS sections doesn’t have to be confusing. This updated chart covers all major TDS sections & rates for salary, business, professionals, rent, interest, property, online income, and digital transactions — explained in a clear, practical way.

Whether you’re a salaried individual, business owner, professional, or investor, knowing the right section and rate helps you stay compliant and avoid notices.

Save this post for quick reference ✔️
For personalised guidance, connect with SS Superior & Associates.