GSTR 3B Excel Tool: How to Prepare Form GSTR-3B offline, using the Offline Utility tool by GSTN

The Offline Utility tool is designed to help the taxpayer prepare their GSTR-3B return offline, which is Excel based

Using the offline Utility, a taxpayer can add details for the following sections of the GSTR-3B return form:

• Table 3.1: Details of outward supplies and inward supplies liable to reverse charge
• Table 3.2: Details of inter-state supplies made to unregistered persons, composition taxable persons, and UIN holders
• Table 4: Eligible ITC
• Table 5: Values of exempt, nil-rated, and non-GST inward supplies
• Table 5.1: Interest payable

How can you download the Offline Utility?

• Access the www.gst.gov.in URL and click on Downloads – Offline tools – GSTR3B Offline Utility on the GST Portal home page
• Click on the Download button as the Returns Offline tool page is displayed.
• Click on PROCEED to download the GSTR3B Offline Utility from the GST Portal

How to Install GSTR-3B Offline Utility?

• Unzip the downloaded files and extract the files from the downloaded zip folder GSTR3_Excel_Utility.zip which entails the GSTR3B_Excel_Utility file
• Double click on the GSTR3B_Excel_Utility followed by a click on the Enable Editing button in the excel sheet
• Click on the Enable Content button in the excel sheet

To prepare GSTR-3B Offline Utility, follow the following steps:

1. Enter details in the GSTR-3B worksheet of GSTR3B Return Utility
2. Validate the details entered using the ‘Validate’ button
3. Generate JSON using ‘Generate File’
4. Upload the generated JSON on GST Portal by clicking on Prepare offline button
5. Preview the details uploaded, save, offset liability, and file return on the GST portal