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GSTR 3B Software Free Download to Generate JSON and Excel

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GST Billing Software ERachana

Generating GST-3B Can be Simpler then this?

By giving solution to generate both Free and Commercial GST Billing Solution, and the tremendous response given by the market, we have come out with yet another easy to use software in Relation to GST. GST 3B is an economical software product to help you generate a GST Return for the Month of July 2017 and August 2017.

Whichever may be the software that you are using to manage your bills, most of the standard packages allow you to export the details to Excel. Export the details from your Billing or Accounting software and arrange it the format which we have specified.

The Excel Template has 2 work Sheets. In first work sheet, enter one time details.

The Company Worksheet is shown here. Enter one time details here.

 Excel Format

In this worksheet, you can enter Company Details like Company Name, GSTIN, State, Month and Year.

In addition to this information you can enter Summarised Values of Inward Supplies from ISD, ITC Reversed as per rules 42 and 43 of CGST Act, Other ITC Reversed, Amounts of Ineligible ITC as per section 17(5) and Other Ineligible ITC, amounts of taxes/cess paid in Cash, Interest and Late fee amounts if any.

In second work sheet enter different transaction details. The Transaction details sheet is shown here.

Form GSTR 3B

Here, enter Transaction Details as follows -

Select a Transaction Type which may be (Sales Invoice/Sales Debit Note/Sales Credit Note/Purchase Invoice/Purchase Debit Note/Purchase Credit Note/Sales Refund Voucher/Purchase Refund Voucher/Advance Receipt)

Enter Transaction No, that is, the serial no. of the respective invoices or debit or credit notes or receipts or vouchers.

Enter the Transaction Date and Party Name.

Select if GST is applicable in the list box. If GST is not applicable, like in case of unregistered Party, or Imports and Exports, then GST Related fields like GSTIN etc. can be left blank.

If GST is applicable, select if the Party has a GSTIN or UIN.

Next, select Party Category. In party category, there are two types, Main and Sub category.

The Main category may be Others\Reverse Charge Basis\SEZ \ISD\Composition Taxable\Deemed Export\Import.

Next, you can select Sub category for appropriate main category.

For example, for Outward Sales transactions, the main categories of Customer Party could be Others\Composition\Export\Deemed Export or SEZ.

Similarly, for Inward Supply related transactions, the Main Category could be Others\Composition\Import\ISD\Reverse Charge Basis.

Hence, if Main Category is Others\Composition\ISD\Reverse Charge Basis, you can select Sub Categories Intra State or Inter State. Accordingly, for Intrastate subcategory, CGST and SGST have to be entered and for Interstate, IGST has to be entered.

If Main Category is Export\Deemed Export\SEZ, the sub categories would be either with Payment of Tax or Without Payment of Tax.

For Import Purchases, no subcategory is applicable.

Next, Enter other details.

Enter the Party GSTIN Number, Place of Supply (that is Supply State name). The Place of supply is very important if the transaction is an Interstate transaction, like interstate purchase or sale.

Next, enter Item details.

Enter Item Name.

Select the Item category which may be Others\Exempted\Nil Rated\Non GST.

Enter details like Is it a Goods/Service, Is Input Tax Credit applicable?, Item Price, Item Quantity, Total Taxable Value, Tax Rate, and if any amount has to be excluded in the Total Taxable Value .

For example you might have already paid the tax in relation to that item through advance receipt. You can show this in Exclude Amount.

Note: For all Inward Supply related transactions , Is Credit Available? choice is mandatory.

Note: If Item Category is Nil Rated/Exempted/Non GST, Is Credit Available? has to be set to No.

Enter Applicable Tax amounts that are IGST, CGST, SGST and Cess Rate if any.

Enter any description related to the transaction in Description column.

In this way, details of all the transactions can be entered.

If Item has multiple Item rows then you have to repeat the entries for each Item Row.

Since it is Excel one can conveniently drag the field values or filter the data.

Save your excel file.

Import the same in GSTR 3B software and generate the Excel 3B File.

How to Generate Form 3B Excel File?

Arrange data exported from your application in this format.

Form GSTR 3B

Form GSTR 3B

Click on Triple dotted button and select the excel file where you have arranged the data.


The software will do the data validation and indicate issues in the excel file as shown.

GST Return – Validation

Once all the issues are sorted out, the data will be imported.

While importing Excel Data, software will do the validation for identifying if the compulsory fields are mentioned in Excel or not.

GST Return – Validation

Before generating the Excel 3B file it is advised that data to be verified in all respects, to do that click on Validate button. The software will do further validations and show the discrepancy in data if any. Once that is rectified, you can Export the data to Excel File and Store it as Backup.

GST Return – Excel export

Further, click on Generate Excel Button to export the Form 3B copy in Excel. This will be in line with the Guidelines as specified by GSTN.

GST Return – Export form 3b

After you verify the Excel report, you can login to the Government GST URL www.gst.gov.in and update the 3B Returns manually by referring the data from this document.

What is GSTR-3B?

Filling GSTR 3B and generating Excel File is the only thing you need to do to generate an Excel 3B. To file a return, all you need to do is refer the EXCEL 3B and upload the details manually into the Government GST URL www.gst.gov.in.

Let us first understand the various sections of GSTR 3B.

GSTR-3B will be the first return which businesses will be filing after the introduction of GST.

Under the GST Regime, all taxpayers are required to file returns at regular intervals. Under GST Law, a normal taxpayer is required to file 3 returns every month and one annual return. Similarly, there are separate returns for a taxpayer registered under the Composition scheme, a taxpayer registered as an Input Service Distributor or a person liable to deduct or collect the tax (TDS/TCS)

While the businesses across the nation are anxiously working to make themselves GST Compliant, the 17th GST Council meeting held on 18th June, 2017, provided a much needed relief.

The GST Council decided to extend the timeline for invoice-wise return filing in Form GSTR-1 and Form GSTR-2 for the first two months that is July 2017 and August 2017.
In the place of these 2 monthly returns, a simple and summarised form GSTR 3B has been introduced.

Deadlines for July and August GST Returns are as follows:


For JULY 2017

For AUGUST 2017


20th August

20th September


5th September

20th September


10th September

25th September


15th September

30th September

However, the invoice-wise detail in Form GSTR-1 and Form GSTR-2 for July and August needs to be filed by 5th September and 20th September, 2017 respectively.

There will be no late fee or penalty levied for the months of July and August. Eventually, this GSTR-3B will be matched against GSTR-3S and any difference will be refunded or will require payment as the case may be.

However, From September 2017, every taxpayer has to strictly follow the regular schedule of filing GSTR 1, 2 and 3 on 10th, 15th and 20th of the next month respectively:

Due Date

GSTR form No.

Form Name

10th of Next Month


Details of Outward Supplies of taxable goods and/or services effected

15TH of Next Month


Details of Inward Supplies of taxable goods and/or services effected claiming Input Tax Credit

20th of Next Month


Monthly Return on the basis of finalization of details of Outward Supplies and Inward Supplies along with the payment of amount of tax

31st December of Next Financial Year


Annual Return

With the help of the GST Billing Application by ERachana Technologies, you can easily generate the GSTR 3B.

If you are using ERachana GST Billing Software, you can generate 3B by clicking on Sales Menu, and then Reports and GSTR 3B. Select the month for which you need the report and then click Export.

However, if you are not using GST Billing software by ERachana still you can easily generate GSTR 3B using GSTR 3B software developed by ERachana.

The following is a summary of the Sections under GSTR 3B

The GSTR 3B is divided into 7 parts.

1. Header

  1. Details of Outward Supplies:
    1. Details of outward supplies and inward supplies liable to reverse charge
    2. Details of interstate supplies made to unregistered persons, composition dealer and UIN holders
  2. Details for the Computation of eligible Input Tax Credit
  3. Purchaser's Details: Details of exempt, nil-rated and non-GST inward supplies
  4. Details of Tax Payment: Outward Tax Liability (minus) Input Tax Credit
  5. Details of TDS/TCS Credit : Sections on TDS and TCS have not been notified till date.
  6. Verification

Form GSTR-3B consists of 6 Tables. The consolidated details of the outward supplies, inward supplies, eligible ITC, and the details of tax payment are captured here automatically, from the various details entered in the GST Billing Application. Let us discuss this in detail:

1. Header

In this section, the period of return (Month and Year) and Details like GSTIN of the business and Legal name of the registered person are auto populated.

GSTR-3B-Month and Year

2. Details of Outward Supplies:

1. Details of outward supplies and inward supplies liable to reverse charge GSTR-3B-Outward Supplies and Inward Supplies

In the table (3.1) that you see, the Total Taxable Value, (both Intrastate and Interstate), the Integrated Tax (IGST), the Central Tax (CGST) and the State/UT Tax(S/UTGST), of the following Nature of Supplies , as applicable, is captured automatically.

In the first row, a) the Total taxable values, IGST, CGST, SGST and Cess of Outward Taxable Supplies of Goods/Services other than Zero Rated, Nil Rated and Exempted is captured.

In the 2nd row, b) details of Outward Taxable Supplies of Goods/Services which are Zero Rated is captured

In the 3rd row, c) details of Outward Supplies of Goods/Services which are Nil Rated and Exempted are captured.

In the 4th row, d) details of Inward Supplies for which reverse charge is liable to be paid are captured.

In the 5th row, e) details of Non-GST Outward Supplies are captured.

2 Details of inter-State supplies made to unregistered persons, composition dealer and UIN holders

GSTR-3B-Eligible ITC

From the Outward Supplies details declared in table 3.1, discussed in point a), a break-up of the Interstate Outward supplies made to Unregistered Persons, Composition Dealers and UIN Holders is given here in Table 3.2 shown. These details are captured State-wise/ Union-Territory-wise, and you can see the Total Taxable value and Total IGST levied on these supplies. In this section, only Interstate supplies data is shown and not Intra State supplies details.

3. Details for the Computation of eligible Input Tax Credit

GSTR-3B-Eligible ITC

This is a very important part as this would have a direct bearing on the tax liability to be paid with the return. ITC would be available on the basis of conditions prescribed under Section 16 of the CGST Act.

In this table, the details of ITC availability, ITC to be reversed are captured, and the Net ITC available is obtained.

(A) ITC Available (Whether in Full or Part): A break-up of Inward Supplies on which the ITC was availed is captured here. The following are the details captured:

(1) Import of Goods: Tax credit of IGST paid on import of goods is captured here.

(2) Import of Service: Tax credit of IGST paid on import of services is shown here.

(3) Inward supplies liable to Reverse Charge: The ITC of GST paid on Inward supplies liable for Reverse Charge such as purchase from Unregistered dealer for expenses, sponsorship services(advertisement) and so on, other than Import of goods or services is captured here

(4) Inward Supplies from ISD: Input tax credit received from Input Service Distributor (ISD) is captured here.

(5) All other ITC: Apart from above, ITC of other inward supplies is captured here.

(B) Details of Input Tax credit to be reversed: There are certain situations where it is mandatory to reverse the ITC, such as, non-payment within 180 days, goods lost/stolen/destroyed/free samples etc. Under this table, the ITC reversible on usage of inputs/input services/capital goods used for non-business purpose, or partly used for exempt supplies is captured here. Also, if the depreciation is claimed on tax component of capital goods, and plant & machinery, then the ITC will not be allowed. Such reversal is captured in this table.

ITC Reverse

(C) Details of Net ITC Available is obtained by the difference of the ITC available and amount of ITC to be revered as reported in above table. The balance will be your eligible ITC.

(D) Details of Ineligible ITC: Section 17 prescribes situations where ITC is not available. GST paid on Inward Supplies listed in negative list will not be eligible as Input tax Credit. For example conveyance, Goods lost, etc. The details of GST paid on such supplies will be recorded in this table. Ineligible ITC

4. Details of exempt, nil-rated and non-GST inward supplies

In the 1st row, the details of Inward Supplies made from the composition dealer, inward supplies at nil rate and exempted supplies are captured.

In the 2nd row, Non-GST inward supplies details are shown.

The values of these discussed supplies are captured separately for Interstate and Intrastate supplies.

GSTR- 3B-Values of Exempt, Nil-Rated and Non-GST Inward Supplies

5. Payment of tax

GSTR-3B-Payment of Tax

In the table (6.1), the self-ascertained tax payable is captured. This is based on the details of Outward Supplies and Inwards Supplies liable to be paid on reverse charge captured in Table No. 3.1. The tax-wise break-up of payment of tax by way of utilization of ITC and cash deposit needs to be provided.

6. Details of TDS/TCS Credit


In the above table, you need to capture the details of TDS (Tax withheld by the Government establishment) and TCS (Tax withheld by E-commerce operator). However, these provisions are deferred from initial rollout of GST. Accordingly, TDS and TCS are not applicable till it is notified further.

Kindly Note:

The Value of Taxable Supplies refers to Net Taxable value and formula to calculate is given below:

Taxable Value = Value of Invoices + Value of Debit Notes – Value of Credit Notes + Value of Advances Received for which Invoices have not been issued in the same month – Value of Advances adjusted against Invoices.

The details of Advances Received as well as adjustment of the Advances Received against Invoices to be adjusted and not to be shown separately.

Amendment in any details has to be adjusted and not shown separately.

7. Verification

Lastly, the return has to be verified by the authorized signatory that the information furnished in the return is true and correct and no information has been concealed.

In this way one can generate a 3B return file in Excel format. This file can then be used as a reference for manually entering data into the GST URL www.gst.gov.in