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Form GSTR-3B is a monthly return in which the summarised net GST liability is declared and paid. All persons who are required to file Form GSTR-1 are also required to file Form GSTR-3B. This would include all registered persons (including a casual taxable person) but excluding the following persons:
The filing of this return can only be done online. However, the offline tool can help input the required data and prepare a JSON file for uploading on the GST portal.
Step 1: Visit the GST portal.
Step 2: Navigate to Downloads > Offline Tools > GSTR-3B Offline Utility.
Step 3: Click on ‘Download’ and then ‘Proceed’.
Step 4: Extract the contents of the zip file downloaded above. Navigate to the location of the extracted files and open the excel utility.
Note: Always ensure that the latest version of the utility is used.
Step 1: Click on the ‘Enable Editing’ button followed by the ‘Enable Content’ button to ensure that the macros are enabled. The ‘Clear All’ button may be used to make sure that the utility is blank before filling in the details.
Step 2: Navigate to the ‘GSTR-3B’ worksheet. This worksheet contains all the relevant tables of Form GSTR-3B where data can be entered.
Step 3: Enter the relevant taxpayer details such as GSTIN, year, legal name of the registered person (optional field) and month for which the return is being filed.
Step 4: The relevant data will have to be filled into the following tables:
Step 5: Click on the ‘Validate’ button after entering the details. In case of successful validation, the following message will be displayed: ‘Sheet validated. Please proceed to generate JSON file.’ Further, the sheet status will be displayed as ‘Validation Successful’.
In case of unsuccessful validation, the relevant error message will be displayed and the sheet status will be displayed as ‘Validation Failed’.
Check the cells with validation errors as given in the help text. To find such cells, go to the review tab and select the ‘Show All Comments’ option. Click on the ‘Valid Sheet’ button after making all the corrections.
Step 6: Once the sheet status displays ‘Validation Successful’, click on the ‘Generate File’ button. This creates a JSON file for uploading on the GST portal. Click on ‘OK’ after the confirmation message is displayed.
You will notice that a new folder named ‘GSTR’ has been created on your desktop within which the JSON file can be found.
Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > Returns Dashboard. Select the relevant financial year and return filing period and click on ‘Search’.
Step 3: On the GSTR-3B tile, click on the ‘Prepare Offline’ button.
Step 4: On the upload page, click on the ‘Choose File’ button. Navigate to the location of the JSON file generated earlier and click on the ‘Open’ button. The uploaded JSON file will be validated and processed. The status of the same will be displayed.
In case multiple files are uploaded, the previously uploaded data will be overwritten and the portal will only consider the latest submitted data.
Step 5: Once the JSON file is processed, navigate back to the returns dashboard page. On the GSTR-3B tile, click on the ‘Prepare Online’ button. Verify the details uploaded.
If everything is in order, click on the ‘Submit’ button and follow from the step 8 mentioned here.
The required system configuration is Windows 7 or above Operating System with Internet Explorer 10+ and MS Excel 2007 onwards.
No, the offline tool is only for entering data into the Form GSTR-3B. The form will ultimately have to be signed and filed on the GST common portal itself.
No. At present, the offline utility is not compatible with mobile devices.