diff --git a/include/linux/virtio_net.h b/include/linux/virtio_net.h
index 137357f..823e280 100644
--- a/include/linux/virtio_net.h
+++ b/include/linux/virtio_net.h
@@ -51,7 +51,6 @@ static inline int virtio_net_hdr_to_skb(struct sk_buff *skb,
 	unsigned int thlen = 0;
 	unsigned int p_off = 0;
 	unsigned int ip_proto;
-	u64 ret, remainder, gso_size;
 
 	if (hdr->gso_type != VIRTIO_NET_HDR_GSO_NONE) {
 		switch (hdr->gso_type & ~VIRTIO_NET_HDR_GSO_ECN) {
@@ -88,16 +87,6 @@ static inline int virtio_net_hdr_to_skb(struct sk_buff *skb,
 		u32 off = __virtio16_to_cpu(little_endian, hdr->csum_offset);
 		u32 needed = start + max_t(u32, thlen, off + sizeof(__sum16));
 
-		if (hdr->gso_size) {
-			gso_size = __virtio16_to_cpu(little_endian, hdr->gso_size);
-			ret = div64_u64_rem(skb->len, gso_size, &remainder);
-			if (!(ret && (hdr->gso_size > needed) &&
-						((remainder > needed) || (remainder == 0)))) {
-				return -EINVAL;
-			}
-			skb_shinfo(skb)->tx_flags |= SKBFL_SHARED_FRAG;
-		}
-
 		if (!pskb_may_pull(skb, needed))
 			return -EINVAL;
 
@@ -170,6 +159,11 @@ static inline int virtio_net_hdr_to_skb(struct sk_buff *skb,
 			if (gso_type != SKB_GSO_UDP_L4)
 				return -EINVAL;
 			break;
+		case SKB_GSO_TCPV4:
+		case SKB_GSO_TCPV6:
+			if (skb->csum_offset != offsetof(struct tcphdr, check))
+				return -EINVAL;
+			break;
 		}
 
 		/* Kernel has a special handling for GSO_BY_FRAGS. */
diff --git a/net/ipv4/tcp_offload.c b/net/ipv4/tcp_offload.c
index 4851211..72a645b 100644
--- a/net/ipv4/tcp_offload.c
+++ b/net/ipv4/tcp_offload.c
@@ -72,6 +72,9 @@ struct sk_buff *tcp_gso_segment(struct sk_buff *skb,
 	if (thlen < sizeof(*th))
 		goto out;
 
+	if (unlikely(skb_checksum_start(skb) != skb_transport_header(skb)))
+		goto out;
+
 	if (!pskb_may_pull(skb, thlen))
 		goto out;
 
diff --git a/net/ipv4/udp_offload.c b/net/ipv4/udp_offload.c
index 9140df6..9a9d01d 100644
--- a/net/ipv4/udp_offload.c
+++ b/net/ipv4/udp_offload.c
@@ -277,6 +277,10 @@ struct sk_buff *__udp_gso_segment(struct sk_buff *gso_skb,
 	if (gso_skb->len <= sizeof(*uh) + mss)
 		return ERR_PTR(-EINVAL);
 
+	if (unlikely(skb_checksum_start(gso_skb) !=
+		     skb_transport_header(gso_skb)))
+		return ERR_PTR(-EINVAL);
+
 	if (skb_gso_ok(gso_skb, features | NETIF_F_GSO_ROBUST)) {
 		/* Packet is from an untrusted source, reset gso_segs. */
 		skb_shinfo(gso_skb)->gso_segs = DIV_ROUND_UP(gso_skb->len - sizeof(*uh),