Goods and Services Tax - GST

Introduction to Excel Based GSTR-3B Offline Utility

1. The Excel based GSTR-3B Offline Utility is designed to help taxpayer to prepare his GSTR-3B return offline
2. Details for following sections of GSTR-3B return can be added by taxpayer using the offline Utility
3.1 Details of Outward Supplies and inward supplies liable to reverse charge
3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxab
4. Eligible ITC
5. Values of exempt, nil-rated and non-GST inward supplies
5.1 Interest & late fee payable
3. The Offline tool has following features to help taxpayer in Return Preparation
1. 'Clear All' : To clear all data entered in the Offline Utility and reset it. This enables to use same the template for multiple
2. 'Validate' : To validate the data entered in various Tables of GSTR-3B in the Offline Utility For the cells that fail validation
3. 'Sheet Status' : Reflects the Validation status of data entered in the GSTR-3B worksheet of this offline Utility Status can b
3.1 Validation Successful : All entered details have been validated successfully
3.2 Validation Failed: One or More cells have failed validation across the worksheet
4. 'Generate File' : To generate JSON file for upload of GSTR-3B return details prepared offline on GST portal. JSON would b
4. The high level process flow for GSTR-3B return preparation is as follows
1. Enter details in the GSTR-3B worksheet of this Excel offline Utility
2. Validate the details entered using 'validate' button
3. Generate Json using 'Generate File' option
4. Upload the generated JSON on GST Portal. Preview the details uploaded , submit , offset liability and File return on the G

Preparing GSTR-3B Return Using Offline Utility

1. Please ensure you download the latest version of GSTR-3B Offline Tool from the GST portal. https://www.gst.gov.in/downlo
2. Launch the GSTR-3B Excel based Offline Utility and navigate to worksheet 'GSTR-3B'
3. Use 'Clear All' option to clear any data present in the sheet and to reset the Worksheet
4. Enter the GSTIN . Entered GSTIN would be validated for correct structure
5. Select the applicable Financial Year from the drop-down. It is a mandatory field
6. Enter the Legal name of registered person. This field is optional and would not lead to validation failure
7. Select the applicable month form the drop-down. It is a mandatory field
8. Enter details as applicable in Table 3.1 'Details of Outward Supplies and inward supplies liable to reverse charge'.
9. Please note that only CGST amount need to entered for applicable sections; SGST amount would be populated based on CG
10. Enter details as applicable in Table 3.2 'Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unre
11. Please note the amount entered in Table 3.2 can not be more than amount entered in Table 3.1 (a)
12. Table 3.2 is present as the last table in the GSTR-3B worksheet
13. Enter details as applicable in Table 4 'Eligible ITC'
14. Enter details as applicable in Table 5 'Values of exempt, nil-rated and non-GST inward supplies'
15. Enter details as applicable in Table 5.1 'Interest & late fee payable'. Taxpayer need to enter only interest amount.
16. Click on 'Validate' to validate the GSTR-3B worksheet. Check the status of validation. In case of validation failure; please ch
17. Upon successful validation; click 'Generate File' to generate JSON for upload on GST portal
GSTR-3B JSON Upload on GST Portal
1. Login to GST Portal and select 'Returns Dashboard'
2. Select applicable Financial Year and Tax-period. Select GSTR-3B Prepare Offline
3. Upload the JSON prepared using offline Utility using upload option in the return dashboard.
4. The uploaded JSON file would be validated and processed. Upon success validation and processing the details entered woul
5. In case of validation failure upon processing ; errors if any would be shown on portal
6. Post successful upload of data on GST portal ; Taxpayer to Preview the form , Submit, Offset liability and file GSTR-3B
7. Please Note it is possible to upload Json multiple times on GST portal till submission. However earlier uploaded data would
 GSTIN
Legal name of the registered person

3.1 Details of Outward Supplies and inward supplies liabl

Nature of Supplies Total Taxable value

1 2
(a) Outward Taxable supplies (other than zero
₹ 0.00
rated, nil rated and exempted)
(b) Outward Taxable supplies (zero rated ) ₹ 0.00
(c) Other Outward Taxable supplies (Nil rated,
₹ 0.00
exempted)
(d) Inward supplies (liable to reverse charge) ₹ 0.00
(e) Non-GST Outward supplies ₹ 0.00
Total ₹ 0.00

4. Eligible ITC
Details Integrated Tax
1 2

(A) ITC Available (Whether in full or part)

(1)   Import of goods ₹ 0.00
(2)   Import of services ₹ 0.00
(3)   Inward supplies liable to reverse
charge ₹ 0.00
(other than 1 &2 above)
(4)   Inward supplies from ISD ₹ 0.00
(5)   All other ITC ₹ 0.00
(B) ITC Reversed
(1)   As per Rule 42 & 43 of SGST/CGST
₹ 0.00
rules
(2)   Others ₹ 0.00
(C) Net ITC Available (A)-(B) ₹ 0.00
(D) Ineligible ITC
(1)   As per section 17(5) of CGST//SGST
₹ 0.00
Act
(2)   Others ₹ 0.00

5. Values of exempt, Nil-rated and non-GST inward supplies

Nature of supplies

1
From a supplier under composition scheme, Exempt and Nil rated supply
Non GST supply
Total

5.1 Interest & late fee payable

Description Integrated Tax
1 2
Interest ₹ 0.00

3.2 Of the supplies shown in 3.1 (a), details of inter-state supplies made to unregistered pe

Supplies made to Unregistered Persons

Place of Supply(State/UT)
Total Taxable value

1 2
 Total ₹ 0.00

6.1 GST 3B Payment and Offset Liability with carry

Particulars

Opening credit

Input Tax Other than

reverse charge

Description
Tax Payable Other than
reverse charge

Integrated Tax ₹ 0.00
 Central Tax ₹ 0.00

State/UT Tax ₹ 0.00

Cess ₹ 0.00

Total ₹ 0.00

Carry forward ITC

1 All Copyright is with Gstn only ,I have just used the sheet and upgraded it with Auto calculating
2 This sheet is for calculating Tax payable in specific heads and Offset liability calculator
3 Any opening credit from previous month or credit from trans -1 can be added
4 Carry forward of Itc when Input is greater than Output Will be auto-calculated from rcm and inp
 GSTR-3B
[See rule 61(5)]

Year
Month

upplies and inward supplies liable to reverse charge

Integrated Tax Central Tax State/UT Tax Cess

3 4 5 6
₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ 0.00
₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ 0.00

Eligible ITC
Central Tax State/UT Tax Cess
3 4 5

₹ 0.00
₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00

 ₹ 0.00 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00

non-GST inward supplies

Inter-State supplies Intra-state supplies

2 3
₹ 0.00 ₹ 0.00
₹ 0.00 ₹ 0.00
₹ 0.00 ₹ 0.00

t & late fee payable

Central Tax State/UT Tax Cess
3 4 5
₹ 0.00 ₹ 0.00 ₹ 0.00

supplies made to unregistered persons, composition taxable person and UIN holders
Supplies made to Composition Taxable
de to Unregistered Persons Supplies made to UIN holders
Persons

Amount of Amount of
Total Taxable value Total Taxable value
Integrated Tax Integrated Tax

3 4 5 6
 ₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ 0.00

ent and Offset Liability with carry forward ITC

IGST CGST SGST Cess

₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ 0.00

Paid through ITC

Integrated Central State/UT Cess

Tax Tax Tax

₹ 0.00 ₹ 0.00 ₹ 0.00

 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00

₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00 ₹ 0.00

0 0 0 0

d upgraded it with Auto calculating formulae

d Offset liability calculator
-1 can be added
be auto-calculated from rcm and input
 Clear All
Clear All
Validate
Validate
Generate File
Generate File

Sheet Status:
N holders

lies made to UIN holders

Amount of
Integrated Tax

7
 ₹ 0.00

Rajat
Rajatsolanki1@yahoo.com

Tax Payable

Actual Payable RCM Payable Tax to be Payable

₹ 0.00 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00

₹ 0.00 ₹ 0.00 ₹ 0.00