How to file GSTR 3B through Offline tool?

By Sakshi Shah on March 22, 2019

GSTR 3B is a summary GST Return with details of:

  • Outward supplies i.e. sales
  • Input tax credit claimed on inward supplies i.e. purchases and expenses, and
  • Payment of Tax

Every business registered as a Normal Taxpayer shall file GSTR 3B by 20th of the subsequent month. In case, there are no business transactions, you must file a NIL GST Return.

Should I file a GST Return if I have no Sales?

Following are four steps to file GSTR-3B:

  • Prepare GSTR 3B
  • Save GSTR 3B
  • Payment of Tax
  • File GSTR 3B

You can prepare GSTR 3B in the following two ways:

  1. Prepare GSTR 3B Online on GST Portal
  2. Prepare GSTR 3B Offline through Offline Tool

How to file GSTR 3B through Offline Tool?

You can enter the data of sales and input tax credit in the excel utility, generate and upload the JSON file, pay the tax and file the GST Return on the GST Portal.

Steps to use Offline Tool:

  1. Download the latest GSTR 3B excel utility from the GST Portal
  2. To clear the data in the excel worksheet, click on ‘Clear All’
  3. Enter the basic details – GSTIN, Legal Name, Financial Year and Month
  4. Enter details of the relevant tax period in each of the sections displayed


Details of Sales

Table Name

Details to be entered

3.1 Details of Outward Supplies and inward supplies liable to Reverse Charge

  • Taxable, Non-taxable and Non-GST Sales
  • Purchases and Expenses on which GST has been under reverse charge

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

  • Inter-state sales to persons not registered under GST
  • Inter-state sales to persons registered under Composition Scheme
  • Sales to UIN holders

Details of Purchases

Table Name

Details to be entered

4. Eligible ITC

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

  • Purchases from a composition dealer
  • Exempt and Nil-Rated purchases
  • Purchases not liable to GST

Interest & Late Fee

Table Name

Details to be entered

5.1 Interest & late fee payable

  • Enter Interest amount
  • Late Fee is auto-populated

5. Click on ‘Validate’. In case, there is a failure in validation, correct the errors as per error message displayed

File GSTR-3B Offline Tool

6. Once the validation is successful, click on ‘Generate file’ to generate the JSON file

File GSTR-3B Offline Tool

Steps to follow on GST Portal

7. Log in to GST Portal
8. Click on Services > Returns > Returns Dashboard
9. Select the Financial Year and Period of filing
10. Click on ‘PREPARE OFFLINE’ under Monthly Return GSTR 3B

File GSTR-3B Offline Tool

11. Upload the JSON file

File GSTR-3B Offline Tool

12. Click on SAVE GSTR 3B and click on PREVIEW DRAFT GSTR 3B to review the data entered.

13. There are three tables displayed:

  • Cash Ledger with an outstanding balance that can be utilised for paying tax, interest, penalty or late fee
  • Credit Ledger with an outstanding balance that can be utilised for paying tax
  • Payment Ledger reflecting liability, tax paid by using Input Tax Credit and tax, penalty, late fee and interest paid by using the cash balance

14. Once you click ‘MAKE PAYMENT / POST CREDIT TO LEDGER’ to pay off the tax liability, no changes can be made.

15. Click ‘PROCEED TO FILE’ and then you can file the return using two options:

  • File GSTR 3B with DSC – Use Digital Signature of the Authorised Signatory. It is mandatory in case of a Company and an LLP,
  • File GSTR 3B with EVC – Use OTP sent on registered email and mobile number of the Authorised Signatory.

16. A success message is displayed with the ARN (Acknowledgment Reference Number). A confirmation message is sent to the registered email and mobile number and then the status of the return on the dashboard is changed to FILED

How to file GSTR 3B Online on GST Portal?