diff --git a/drivers/net/geneve.c b/drivers/net/geneve.c
index 9c18a39b0d0c..a6256ea1f5bc 100644
--- a/drivers/net/geneve.c
+++ b/drivers/net/geneve.c
@@ -545,6 +545,7 @@ static struct sk_buff *geneve_gro_receive(struct sock *sk,
 	if (!ptype)
 		goto out;
 
+	NAPI_GRO_CB(skb)->inner_network_offset = hlen;
 	pp = call_gro_receive(ptype->callbacks.gro_receive, head, skb);
 	flush = 0;
 
diff --git a/drivers/net/vxlan/vxlan_core.c b/drivers/net/vxlan/vxlan_core.c
index 6fb182d9d6e7..9fb93c3953c1 100644
--- a/drivers/net/vxlan/vxlan_core.c
+++ b/drivers/net/vxlan/vxlan_core.c
@@ -754,6 +754,7 @@ static struct sk_buff *vxlan_gpe_gro_receive(struct sock *sk,
 
 	vh = vxlan_gro_prepare_receive(sk, head, skb, &grc);
 	if (vh) {
+		NAPI_GRO_CB(skb)->inner_network_offset = skb_gro_offset(skb);
 		if (!vxlan_parse_gpe_proto(vh, &protocol))
 			goto out;
 		ptype = gro_find_receive_by_type(protocol);
diff --git a/include/net/gro.h b/include/net/gro.h
index ebead1d642b4..a1cc8e8c2ebd 100644
--- a/include/net/gro.h
+++ b/include/net/gro.h
@@ -87,6 +87,15 @@ struct napi_gro_cb {
 
 	/* used to support CHECKSUM_COMPLETE for tunneling protocols */
 	__wsum	csum;
+
+	/* L3 offsets */
+	union {
+		struct {
+			u16 network_offset;
+			u16 inner_network_offset;
+		};
+		u16 network_offsets[2];
+	};
 };
 
 #define NAPI_GRO_CB(skb) ((struct napi_gro_cb *)(skb)->cb)
@@ -172,12 +181,17 @@ static inline void *skb_gro_header(struct sk_buff *skb, unsigned int hlen,
 	return ptr;
 }
 
+static inline int skb_gro_network_offset(const struct sk_buff *skb)
+{
+	return NAPI_GRO_CB(skb)->network_offsets[NAPI_GRO_CB(skb)->encap_mark];
+}
+
 static inline void *skb_gro_network_header(const struct sk_buff *skb)
 {
 	if (skb_gro_may_pull(skb, skb_gro_offset(skb)))
-		return skb_gro_header_fast(skb, skb_network_offset(skb));
+		return skb_gro_header_fast(skb, skb_gro_network_offset(skb));
 
-	return skb_network_header(skb);
+	return skb->data + skb_gro_network_offset(skb);
 }
 
 static inline __wsum inet_gro_compute_pseudo(const struct sk_buff *skb,
diff --git a/net/8021q/vlan_core.c b/net/8021q/vlan_core.c
index 247704cf70af..355cafe23329 100644
--- a/net/8021q/vlan_core.c
+++ b/net/8021q/vlan_core.c
@@ -478,6 +478,8 @@ static struct sk_buff *vlan_gro_receive(struct list_head *head,
 	if (unlikely(!vhdr))
 		goto out;
 
+	NAPI_GRO_CB(skb)->network_offsets[NAPI_GRO_CB(skb)->encap_mark] = hlen;
+
 	type = vhdr->h_vlan_encapsulated_proto;
 
 	ptype = gro_find_receive_by_type(type);
diff --git a/net/core/gro.c b/net/core/gro.c
index b129cd201937..b2156e6cc4ad 100644
--- a/net/core/gro.c
+++ b/net/core/gro.c
@@ -371,6 +371,7 @@ static inline void skb_gro_reset_offset(struct sk_buff *skb, u32 nhoff)
 	const skb_frag_t *frag0;
 	unsigned int headlen;
 
+	NAPI_GRO_CB(skb)->network_offset = 0;
 	NAPI_GRO_CB(skb)->data_offset = 0;
 	headlen = skb_headlen(skb);
 	NAPI_GRO_CB(skb)->frag0 = skb->data;
diff --git a/net/ethernet/eth.c b/net/ethernet/eth.c
index 7515e6bcbb7d..e3eca605bcc7 100644
--- a/net/ethernet/eth.c
+++ b/net/ethernet/eth.c
@@ -441,6 +441,7 @@ struct sk_buff *eth_gro_receive(struct list_head *head, struct sk_buff *skb)
 
 	skb_gro_pull(skb, sizeof(*eh));
 	skb_gro_postpull_rcsum(skb, eh, sizeof(*eh));
+	NAPI_GRO_CB(skb)->inner_network_offset = hlen;
 
 	pp = indirect_call_gro_receive_inet(ptype->callbacks.gro_receive,
 					    ipv6_gro_receive, inet_gro_receive,
diff --git a/net/ipv4/af_inet.c b/net/ipv4/af_inet.c
index 5a747d91cd0a..6546bf376b24 100644
--- a/net/ipv4/af_inet.c
+++ b/net/ipv4/af_inet.c
@@ -1568,10 +1568,6 @@ struct sk_buff *inet_gro_receive(struct list_head *head, struct sk_buff *skb)
 
 	NAPI_GRO_CB(skb)->is_atomic = !!(iph->frag_off & htons(IP_DF));
 	NAPI_GRO_CB(skb)->flush |= flush;
-	skb_set_network_header(skb, off);
-	/* The above will be needed by the transport layer if there is one
-	 * immediately following this IP hdr.
-	 */
 
 	/* Note : No need to call skb_gro_postpull_rcsum() here,
 	 * as we already checked checksum over ipv4 header was 0
@@ -1597,6 +1593,7 @@ static struct sk_buff *ipip_gro_receive(struct list_head *head,
 	}
 
 	NAPI_GRO_CB(skb)->encap_mark = 1;
+	NAPI_GRO_CB(skb)->inner_network_offset = skb_gro_offset(skb);
 
 	return inet_gro_receive(head, skb);
 }
diff --git a/net/ipv4/gre_offload.c b/net/ipv4/gre_offload.c
index d4520c3f7c09..ae596285d78c 100644
--- a/net/ipv4/gre_offload.c
+++ b/net/ipv4/gre_offload.c
@@ -224,6 +224,7 @@ static struct sk_buff *gre_gro_receive(struct list_head *head,
 	/* Adjusted NAPI_GRO_CB(skb)->csum after skb_gro_pull()*/
 	skb_gro_postpull_rcsum(skb, greh, grehlen);
 
+	NAPI_GRO_CB(skb)->inner_network_offset = hlen;
 	pp = call_gro_receive(ptype->callbacks.gro_receive, head, skb);
 	flush = 0;
 
diff --git a/net/ipv6/ip6_offload.c b/net/ipv6/ip6_offload.c
index 10ddbbc0e46d..ba41939537f2 100644
--- a/net/ipv6/ip6_offload.c
+++ b/net/ipv6/ip6_offload.c
@@ -67,7 +67,7 @@ static int ipv6_gro_pull_exthdrs(struct sk_buff *skb, int off, int proto)
 		off += len;
 	}
 
-	skb_gro_pull(skb, off - skb_network_offset(skb));
+	skb_gro_pull(skb, off - skb_gro_network_offset(skb));
 	return proto;
 }
 
@@ -236,8 +236,6 @@ INDIRECT_CALLABLE_SCOPE struct sk_buff *ipv6_gro_receive(struct list_head *head,
 	if (unlikely(!iph))
 		goto out;
 
-	skb_set_network_header(skb, off);
-
 	flush += ntohs(iph->payload_len) != skb->len - hlen;
 
 	proto = iph->nexthdr;
@@ -259,7 +257,7 @@ INDIRECT_CALLABLE_SCOPE struct sk_buff *ipv6_gro_receive(struct list_head *head,
 	NAPI_GRO_CB(skb)->proto = proto;
 
 	flush--;
-	nlen = skb_network_header_len(skb);
+	nlen = skb_gro_offset(skb) - off;
 
 	list_for_each_entry(p, head, list) {
 		const struct ipv6hdr *iph2;
@@ -327,6 +325,7 @@ static struct sk_buff *sit_ip6ip6_gro_receive(struct list_head *head,
 	}
 
 	NAPI_GRO_CB(skb)->encap_mark = 1;
+	NAPI_GRO_CB(skb)->inner_network_offset = skb_gro_offset(skb);
 
 	return ipv6_gro_receive(head, skb);
 }
@@ -342,6 +341,7 @@ static struct sk_buff *ip4ip6_gro_receive(struct list_head *head,
 	}
 
 	NAPI_GRO_CB(skb)->encap_mark = 1;
+	NAPI_GRO_CB(skb)->inner_network_offset = skb_gro_offset(skb);
 
 	return inet_gro_receive(head, skb);
 }
