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{"sheet":"Help Instructions ","index":0,"n_rows":10,"n_cols":2,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[null,"Goods and Services Tax - GSTR-3B Offline Utility \n"]
[]
[null,"Introduction to Excel Based GSTR-3B Offline Utility "]
[null,"1. The Excel based GSTR-3B Offline Utility is designed to help taxpayer to prepare his GSTR-3B return offline\n2. Details for following sections of GSTR-3B return can be added by taxpayer using the offline Utility  \n       3.1 Details of Outward Supplies and inward supplies liable to reverse charge\n       3.1.1 Details of supplies notified under section 9(5) of the CGST Act, 2017 and corresponding provision in IGST/UTGST/SGST Acts\n       3.2 Of the supplies shown in 3.1 (a) and 3.1.1(i) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders\n       4. Eligible ITC\n       5. Values of exempt, nil-rated and non-GST inward supplies\n       5.1 Interest & late fee payable\n3. The Offline tool has following features to help taxpayer in Return Preparation \n     1. 'Clear All'  : To clear all data entered in the Offline Utility and reset it. This enables to use same the template for multiple tax periods and taxpayers.  \n     2. 'Validate' : To validate the data entered in various Tables of GSTR-3B in the Offline Utility For the cells that fail validation  a comment field would be enabled with help text on validation failure\n     3. 'Sheet Status' :  Reflects the Validation status of data entered in the GSTR-3B worksheet of this offline Utility Status can be as follows \n             3.1 Validation Successful : All entered details have been validated successfully \n             3.2 Validation Failed: One or More cells have failed validation across the worksheet \n      4. 'Generate File' : To generate JSON file for upload of GSTR-3B return details prepared offline on GST portal. JSON would be generated only if the worksheet has been successfully validated     \n4. The high level process flow for GSTR-3B return preparation is as follows \n       1. Enter details in the GSTR-3B worksheet of this Excel offline Utility \n       2. Validate the details entered using 'validate' button\n       3. Generate Json using 'Generate File' option\n       4. Upload the generated JSON on GST Portal. Preview the details uploaded , submit , offset liability and File return on the GST portal                                                                                                                                                                                                                                                  \n"]
[]
[null,"Preparing GSTR-3B Return Using Offline Utility "]
[null,"1. Please ensure you download the latest version of  GSTR-3B Offline Tool from the GST portal. https://www.gst.gov.in/download/returns\n2. Launch the GSTR-3B Excel based Offline Utility and navigate to worksheet 'GSTR-3B'\n3. Use 'Clear All' option to clear any data present in the sheet and to reset the Worksheet \n4. Enter the GSTIN . Entered GSTIN would be validated for correct structure \n5. Select the  applicable Financial Year from the drop-down. It is a mandatory field \n6. Enter the Legal name of registered person. This field is optional and would not lead to validation failure\n7. Select the applicable month form the drop-down. It is a mandatory field\n8. Enter details as applicable in Table 3.1  'Details of Outward Supplies and inward supplies liable to reverse charge'.\n9. Enter details as applicable in Table 3.1.1  'Details of supplies notified under section 9(5) of the CGST Act, 2017 and corresponding provision in IGST/UTGST/SGST Acts'.\n10. Please note that only CGST amount need to entered for applicable sections; SGST amount would be populated based on CGST amount. \n11. Enter details as applicable in Table 3.2 'Of the supplies shown in 3.1 (a) and 3.1.1(i) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders'.\n12. Please note the amount entered in Table 3.2 can not be more than amount entered in Table 3.1 (a) and Table 3.1.1(i)\n13. Table 3.2 is present as the last table in the GSTR-3B worksheet\n14. Enter details as applicable in Table  4 'Eligible ITC'\n15. Enter details as applicable in Table  5 'Values of exempt, nil-rated and non-GST inward supplies'\n16. Enter details as applicable in Table 5.1 'Interest & late fee payable'. Taxpayer need to enter only interest amount.\n17. Click on 'Validate' to validate the GSTR-3B worksheet. Check the status of validation. In case of validation failure; please check for cells that have failed validation and correct errors as per help text\n18. Upon successful validation; click 'Generate File' to generate JSON for upload on GST portal "]
[]
[null," GSTR-3B JSON Upload on GST Portal  "]
[null,"1. Login to GST Portal and select 'Returns Dashboard'\n2. Select applicable Financial Year and Tax-period. Select GSTR-3B Prepare Offline \n3. Upload the JSON prepared using offline Utility using upload option in the return dashboard.\n4. The uploaded JSON file would be validated and processed. Upon success validation and processing the details entered would be populated in respective Tables\n5. In case of validation failure upon processing ; errors if any would be shown on portal \n6. Post successful upload of data on GST portal ; Taxpayer to Preview the form , Submit, Offset liability and file GSTR-3B\n7. Please Note it is possible to upload Json multiple times on GST portal till submission. However earlier uploaded data would be overwritten. Tables and Preview would reflect only the last data uploaded."]

{"sheet":"GSTR-3B","index":1,"n_rows":125,"n_cols":11,"rows_kept":125,"cut":false,"hidden":false,"merged":[[1,1,2,11],[4,7,5,7],[4,8,5,9],[78,3,81,7],[73,6,75,6],[73,7,76,7],[76,3,76,5],[78,9,81,10],[77,1,77,10],[6,7,6,12],[52,10,53,10],[4,2,4,3],[5,2,5,3],[4,4,4,5],[5,4,5,5],[45,1,45,2],[48,1,48,2],[51,1,51,10],[61,1,61,5],[55,7,58,7],[52,9,53,9],[7,1,7,6],[26,1,26,5],[58,3,58,5],[52,7,53,7],[52,8,53,8],[11,4,11,5],[12,3,12,6],[14,3,14,6],[30,3,31,4],[52,1,53,1],[52,2,53,2],[52,3,52,6],[44,1,44,4],[49,1,49,2],[46,1,46,2],[47,1,47,2],[18,1,18,6],[22,3,22,6],[72,1,72,10],[83,1,83,7],[84,2,84,3],[84,4,84,5],[84,6,84,7],[84,1,85,1],[69,1,70,1],[69,2,70,2],[69,3,69,6],[69,7,70,7],[68,1,68,10],[69,8,70,8],[69,9,70,9],[69,10,70,10]]}
[]
[null,"GSTR-3B\n[See rule 61(5)]"]
[]
[]
[null,"GSTIN",null,null,"Year",null,null,"Sheet Status:"]
[null,"Legal name of the registered person",null,null,"Month"]
[]
[null,"3.1 Details of Outward Supplies and inward supplies liable to reverse charge"]
[null,"Nature of Supplies","Total Taxable value","Integrated Tax","Central Tax","State/UT Tax","Cess"]
[null,1,2,3,4,5,6]
[null,"(a) Outward Taxable  supplies  (other than zero rated, nil rated and exempted)",0,0,0,{"$f":"E11","v":0},0]
[null,"(b) Outward Taxable  supplies  (zero rated )",0,0,null,null,0]
[null,"(c) Other Outward Taxable  supplies (Nil rated, exempted)",0]
[null,"(d) Inward supplies (liable to reverse charge) ",0,0,0,{"$f":"E14","v":0},0]
[null,"(e) Non-GST Outward supplies",0]
[null,"Total",{"$f":"SUM(C11:C15)","v":0},{"$f":"SUM(D11:D12) + D14","v":0},{"$f":"E11 + E14","v":0},{"$f":"F11 + F14","v":0},{"$f":"SUM(G11:G12) + G14","v":0}]
[]
[]
[null,"3.1.1 Details of supplies notified under section 9(5) of the CGST Act, 2017 and corresponding provision in IGST/UTGST/SGST Acts"]
[null,"Nature of Supplies","Total Taxable value","Integrated Tax","Central Tax","State/UT Tax","Cess"]
[null,1,2,3,4,5,6]
[null,"(i) Taxable supplies on which electronic commerce operator pays tax u/s 9(5)\n[to be furnished by electronic commerce operator]",0,0,0,{"$f":"E22","v":0},0]
[null,"(ii) Taxable supplies made by registered person through electronic commerce operator, on which electronic commerce operator is required to pay tax u/s 9(5)\n[to be furnished by registered person making supplies through electronic commerce operator]",0]
[null,"Total",{"$f":"SUM(C22:C23)","v":0},{"$f":"D22","v":0},{"$f":"E22","v":0},{"$f":"F22","v":0},{"$f":"G22","v":0}]
[]
[]
[null,"4. Eligible ITC"]
[null,"(1) As per Rule 42 & 43 of SGST/CGST rules","Integrated Tax","Central Tax","State/UT Tax","Cess"]
[null,1,2,3,4,5]
[null,"(A) ITC Available (Whether in full or part)"]
[null,"(1)   Import of goods ",0,null,null,0]
[null,"(2)   Import of services",0,null,null,0]
[null,"(3)   Inward supplies liable to reverse charge\n        (other than 1 &2 above)",0,0,{"$f":"D33","v":0},0]
[null,"(4)   Inward supplies from ISD",0,0,{"$f":"D34","v":0},0]
[null,"(5)   All other ITC",0,0,{"$f":"D35","v":0},0]
[null," (B) ITC Reversed"]
[null,"(1) As per rules 38,42 & 43 of CGST Rules and section 17(5)",0,0,{"$f":"D37","v":0},0]
[null,"(2)   Others",0,0,0,0]
[null," (C) Net ITC Available (A)-(B)",{"$f":"SUM(ROUND(C31,2),ROUND(C32,2),ROUND(C33,2),ROUND(C34,2),ROUND(C35,2))-SUM(ROUND(C37,2),ROUND(C38,2))","v":0},{"$f":"SUM(ROUND(D31,2),ROUND(D32,2),ROUND(D33,2),ROUND(D34,2),ROUND(D35,2))-SUM(ROUND(D37,2),ROUND(D38,2))","v":0},{"$f":"SUM(ROUND(E31,2),ROUND(E32,2),ROUND(E33,2),ROUND(E34,2),ROUND(E35,2))-SUM(ROUND(E37,2),ROUND(E38,2))","v":0},{"$f":"SUM(ROUND(F31,2),ROUND(F32,2),ROUND(F33,2),ROUND(F34,2),ROUND(F35,2))-SUM(ROUND(F37,2),ROUND(F38,2))","v":0}]
[null,"(D) Other Details"]
[null,"(1) ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period",0,0,{"$f":"D41","v":0},0]
[null,"(2) Ineligible ITC under section 16(4) & ITC restricted due to PoS rules",0,0,{"$f":"D42","v":0},0]
[]
[]
[null,"5. Values of exempt, Nil-rated and non-GST inward supplies"]
[null,"Nature of supplies",null,"Inter-State supplies","Intra-state supplies"]
[null,1,null,2,3]
[null,"From a supplier under composition scheme, Exempt  and Nil rated supply",null,0,0]
[null,"Non GST supply",null,0,0]
[null,"Total",null,0,{"$f":"SUM(E48:E49)","v":0}]
[]
[null,"Payment of tax"]
[null,"Description","Tax payable ","Paid through ITC",null,null,null,"Tax paid  TDS./TCS","Tax/Cess paid in cash","Interest","Late Fee"]
[null,null,null,"Integrated Tax","Central Tax","State/UT Tax","Cess"]
[null,1,2,4,5,6,7,null,8,9,10]
[null,"Integrated Tax"]
[null,"Central Tax"]
[null,"State/UT Tax"]
[null,"Cess"]
[]
[]
[null,"5.1 Interest & late fee payable"]
[null,"Description","Integrated Tax","Central Tax","State/UT Tax","Cess"]
[null,1,2,3,4,5]
[null,"Interest",0,0,0,0]
[null,"Late fee"]
[]
[]
[null,"6. Payment of Tax"]
[null,"Description","Tax payable ","Paid through ITC",null,null,null,"Tax paid  TDS/TCS","Tax/Cess paid in cash","Interest*","Late Fee"]
[null,null,null,"Integrated Tax","Central Tax","State/UT Tax","Cess"]
[null,1,2,3,4,5,6,7,8,9,10]
[null,"Non reverse charge"]
[null,"Integrated Tax",{"$f":"D11+D12","v":0},20,0,0,null,null,0,1]
[null,"Central Tax",{"$f":"E11","v":0},null,10,null,null,null,null,1,1900]
[null,"State/UT Tax",{"$f":"F11","v":0},null,null,10,null,null,null,1,1900]
[null,"Cess",{"$f":"G11+G12","v":0},null,null,null,10,null,10,1]
[null,"Reverse charge"]
[null,"Integrated Tax",{"$f":"D14","v":0},null,null,null,null,null,10]
[null,"Central Tax",{"$f":"E14","v":0},null,null,null,null,null,10]
[null,"State/UT Tax",{"$f":"F14","v":0},null,null,null,null,null,10]
[null,"Cess",{"$f":"G14","v":0},null,null,null,null,null,10]
[]
[null,"3.2  Of the supplies shown in 3.1 (a), details of inter-state supplies made to unregistered persons, composition taxable person and UIN holders"]
[null,"Place of Supply(State/UT)","Supplies made to Unregistered Persons",null,"Supplies made to Composition Taxable Persons",null,"Supplies made to UIN holders"]
[null,null,"Total Taxable value","Amount of Integrated Tax","Total Taxable value","Amount of Integrated Tax","Total Taxable value","Amount of Integrated Tax"]
[null,1,2,3,4,5,6,7]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
[]
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[]
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[]
[]
[]
[]
[]
[null,"Total",{"$f":"SUM(C88:C124)","v":0},0,0,0,0,0]

{"sheet":"Sheet1","index":2,"n_rows":9,"n_cols":1,"rows_kept":9,"cut":false,"hidden":true,"merged":[]}
["2017-18"]
["2018-19"]
["2019-20"]
["2020-21"]
["2021-22"]
["2022-23"]
["2023-24"]
["2024-25"]
["2025-26"]

{"sheet":"Master","index":3,"n_rows":39,"n_cols":21,"rows_kept":39,"cut":false,"hidden":true,"merged":[]}
["POS"]
["01-Jammu & Kashmir",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A2)>=1,\"\",ROW())","v":2},{"$f":"IF(ROW(A2:A39)-ROW(A2)+1>COUNT(B2:B39),\"\", INDEX(A:A,SMALL(B2:B39,ROW(INDIRECT(\"1:\"&ROWS(A2:A39))))))","v":"01-Jammu & Kashmir"}]
["02-Himachal Pradesh",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A3)>=1,\"\",ROW())","v":3},"02-Himachal Pradesh",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM('GSTR-3B'!D88:D124)+SUM('GSTR-3B'!F88:F124)+SUM('GSTR-3B'!H88:H124)","v":0}]
["03-Punjab",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A4)>=1,\"\",ROW())","v":4},"03-Punjab",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('GSTR-3B'!C65 = 'GSTR-3B'!J74,)","v":false}]
["04-Chandigarh",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A5)>=1,\"\",ROW())","v":5},"04-Chandigarh",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('GSTR-3B'!D65 = 'GSTR-3B'!J75,)","v":false}]
["05-Uttarakhand",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A6)>=1,\"\",ROW())","v":6},"05-Uttarakhand",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('GSTR-3B'!E65 = 'GSTR-3B'!J76,)","v":false}]
["06-Haryana",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A7)>=1,\"\",ROW())","v":7},"06-Haryana",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('GSTR-3B'!F65 = 'GSTR-3B'!J77,)","v":false}]
["07-Delhi",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A8)>=1,\"\",ROW())","v":8},"07-Delhi"]
["08-Rajasthan",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A9)>=1,\"\",ROW())","v":9},"08-Rajasthan",null,null,"x"]
["09-Uttar Pradesh",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A10)>=1,\"\",ROW())","v":10},"09-Uttar Pradesh"]
["10-Bihar",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A11)>=1,\"\",ROW())","v":11},"10-Bihar"]
["11-Sikkim",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A12)>=1,\"\",ROW())","v":12},"11-Sikkim"]
["12-Arunachal Pradesh",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A13)>=1,\"\",ROW())","v":13},"12-Arunachal Pradesh"]
["13-Nagaland",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A14)>=1,\"\",ROW())","v":14},"13-Nagaland"]
["14-Manipur",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A15)>=1,\"\",ROW())","v":15},"14-Manipur"]
["15-Mizoram",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A16)>=1,\"\",ROW())","v":16},"15-Mizoram"]
["16-Tripura",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A17)>=1,\"\",ROW())","v":17},"16-Tripura"]
["17-Meghalaya",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A18)>=1,\"\",ROW())","v":18},"17-Meghalaya"]
["18-Assam",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A19)>=1,\"\",ROW())","v":19},"18-Assam"]
["19-West Bengal",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A20)>=1,\"\",ROW())","v":20},"19-West Bengal"]
["20-Jharkhand",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A21)>=1,\"\",ROW())","v":21},"20-Jharkhand"]
["21-Odisha",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A22)>=1,\"\",ROW())","v":22},"21-Odisha"]
["22-Chhattisgarh",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A23)>=1,\"\",ROW())","v":23},"22-Chhattisgarh"]
["23-Madhya Pradesh",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A24)>=1,\"\",ROW())","v":24},"23-Madhya Pradesh"]
["24-Gujarat",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A25)>=1,\"\",ROW())","v":25},"24-Gujarat"]
["25-Daman & Diu",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A26)>=1,\"\",ROW())","v":26},"25-Daman & Diu"]
["26-Dadra and Nagar Haveli and Daman and Diu",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A27)>=1,\"\",ROW())","v":27},"26-Dadra and Nagar Haveli and Daman and Diu"]
["27-Maharashtra",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A28)>=1,\"\",ROW())","v":28},"27-Maharashtra"]
["29-Karnataka",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A29)>=1,\"\",ROW())","v":29},"29-Karnataka"]
["30-Goa",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A30)>=1,\"\",ROW())","v":30},"30-Goa"]
["31-Lakshdweep",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A31)>=1,\"\",ROW())","v":31},"31-Lakshdweep"]
["32-Kerala",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A32)>=1,\"\",ROW())","v":32},"32-Kerala"]
["33-Tamil Nadu",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A33)>=1,\"\",ROW())","v":33},"33-Tamil Nadu"]
["34-Puducherry",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A34)>=1,\"\",ROW())","v":34},"34-Puducherry"]
["35-Andaman & Nicobar Islands",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A35)>=1,\"\",ROW())","v":35},"35-Andaman & Nicobar Islands"]
["36-Telengana",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A36)>=1,\"\",ROW())","v":36},"36-Telengana"]
["37-Andhra Pradesh",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A37)>=1,\"\",ROW())","v":37},"37-Andhra Pradesh"]
["38-Ladakh",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A38)>=1,\"\",ROW())","v":38},"38-Ladakh"]
["97-Other Territory",{"$f":"IF(COUNTIF('GSTR-3B'!$B$88:$B$124,A39)>=1,\"\",ROW())","v":39},"97-Other Territory"]