Search results for this phrase often promise a ready “GSTR-3B Excel utility”. We do not offer a GSTR-3B file, and the GSTN manuals we checked describe filing the return online, with PDF downloads for the draft, the system generated summary and the filed return. What you can do in Excel is prepare and check the figures before you enter them on the portal. That is the part this guide covers. For the PDF side, see how to download GSTR-3B from the GST portal.
Not a GSTR-3B file: our free GSTR-2B reconciliation Excel template matches your purchase register with the B2B rows of GSTR-2B. It is the step before this one: it tells you which invoices support the ITC you are about to claim. It does not create a GSTR-3B.
The tables your sheet should mirror
GSTN’s manual on creating and filing GSTR-3B lists the tiles on the form. This table adds the one thing the manual leaves implicit: where each table’s numbers come from in your own files. For what each table means in depth, read GSTR-3B meaning and format.
| Table | What GSTN says it is for | Columns | Your source for the sheet |
|---|---|---|---|
| 3.1 | Tax on outward and reverse charge inward supplies | Total taxable value, IGST, CGST, State/UT tax, cess | Sales register and GSTR-1 totals; 3.1(d) from GSTR-2B |
| 3.1.1 | Supplies notified under section 9(5) of the CGST Act | Same as 3.1 for row (i); taxable value only for row (ii) | E-commerce related records, if you have any |
| 3.2 | Inter-state supplies to unregistered persons, composition taxable persons and UIN holders | Copy the headings from the live form | Sales register; auto-drafted from GSTR-1/1A |
| 4 | Eligible ITC: ITC available, ITC reversed, net ITC and other details | IGST, CGST, State/UT tax, cess | GSTR-2B totals, then your own checks |
| 5 | Exempt, nil and non-GST inward supplies | Inter-state and intra-state, by nature of supply | Purchase register |
| 5.1 | Interest and late fee for the previous tax period | IGST, CGST, State/UT tax, cess (GSTN says no late fee is payable on IGST and cess) | System computed; your own computation if you override it |
| 6.1 | Payment of tax | By tax head, through ITC and cash | Output of the sheet below, then the portal’s own offset screen |
The manual does not list every column heading of every table, so open the live form and copy the exact headings before you freeze your sheet. This guide builds Table 4 in full, because that is the table you can prove from GSTR-2B.
A workbook layout that works
Keep one workbook per GSTIN and per tax period. Five sheets are enough for most small businesses, and each one answers a single question.
- GSTR2B. Paste the totals by tax head from the portal’s GSTR-2B Excel, which GSTN describes as holding the B2B, B2BA, CDNR and CDNRA tables, plus the other 2B sections you need, such as reverse charge and ISD. Show credit notes as negatives, because GSTN says Table 4(A)(3), 4(A)(4) and 4(A)(5) are filled on a net basis. Download steps are in how to download GSTR-2B.
- Books. Your purchase register and reverse charge entries summarised by tax head, net of credit notes.
- Bridge. A reconciliation from Books to GSTR2B: supplier has not filed, IMS Pending, ITC shown as not available in 2B, timing. Our template or the browser tool gives you these invoice-level reasons.
- Table4. The ITC lines of the form, with a column per tax head. Layout below.
- Check. One cell that says OK or CHECK, comparing your 4(A) claim with the GSTR2B sheet.
The Table4 sheet, row by row
The line names below are GSTN’s. Columns B to E hold IGST, CGST, State/UT tax and cess, and column F is the row total.
| Row | Line | Where B to E come from | Formula |
|---|---|---|---|
| 2 | 4(A)(1) Import of goods | GSTR2B sheet | =SUM(B2:E2) in F |
| 3 | 4(A)(2) Import of services | Your books; not in GSTN’s list of lines auto-drafted from 2B | same |
| 4 | 4(A)(3) Inward supplies liable to reverse charge | GSTR2B sheet, net of credit notes | same |
| 5 | 4(A)(4) Inward supplies from ISD | GSTR2B sheet, net of credit notes | same |
| 6 | 4(A)(5) All other ITC | GSTR2B sheet, invoices and debit notes less credit notes | same |
| 7 | 4(A) total | Formula | =SUM(B2:B6), copied across to F |
| 8 | 4(B)(1) Reversal: rules 38, 42, 43 and section 17(5) | Your own working | input |
| 9 | 4(B)(2) Reversal: others (rule 37, section 16(2)(b), 16(2)(c)) | Your own working, plus any amount the portal pre-fills from GSTR-2B | input |
| 10 | 4(C) Net ITC available | Formula | =B7-B8-B9, copied across |
| 11 | 4(D)(1) ITC reclaimed which was reversed under 4(B)(2) earlier | Your records of earlier reversals | input; not part of 4(C) |
| 12 | 4(D)(2) Ineligible ITC under section 16(4) and PoS restriction | GSTR2B sheet, the “ITC not available” part | input; not part of 4(C) |
The 4(B) descriptions come straight from GSTN’s manual: 4(B)(1) is for reversals that are absolute and not reclaimable, and 4(B)(2) is for reversals that can be reclaimed later when the condition is met, in which case the reclaimed amount goes in 4(A)(5) and is also shown in 4(D)(1). GSTN also says the ITC shown as not available in GSTR-2B is reported in 4(D)(2). The rules behind each condition are in the ITC reconciliation rules guide and the Section 17(5) list.
Worked example: Table 4 for a Ludhiana auto parts trader
The trader files September 2026 as a monthly filer. GSTR-2B shows reverse charge ITC of ₹9,000 and other ITC, net of credit notes, of ₹1,44,000. The accountant decides on two reversals: ₹2,700 of blocked credit on staff event catering, and ₹8,000 of IGST on goods not yet received. Cess is nil, so it is left out.
| Line | IGST | CGST | SGST | Total |
|---|---|---|---|---|
| 4(A)(3) Reverse charge | - | ₹4,500 | ₹4,500 | ₹9,000 |
| 4(A)(5) All other ITC | ₹62,000 | ₹41,000 | ₹41,000 | ₹1,44,000 |
| 4(A) total | ₹62,000 | ₹45,500 | ₹45,500 | ₹1,53,000 |
| 4(B)(1) Blocked credit, Section 17(5) | - | ₹1,350 | ₹1,350 | ₹2,700 |
| 4(B)(2) Goods not received, Section 16(2)(b) | ₹8,000 | - | - | ₹8,000 |
| 4(C) Net ITC available | ₹54,000 | ₹44,150 | ₹44,150 | ₹1,42,300 |
| 4(D)(2) Not available in GSTR-2B (not in 4(C)) | - | ₹1,000 | ₹1,000 | ₹2,000 |
The arithmetic: IGST ₹62,000 − ₹8,000 = ₹54,000. CGST ₹45,500 − ₹1,350 = ₹44,150, and the same for SGST. The three columns add to ₹54,000 + ₹44,150 + ₹44,150 = ₹1,42,300, which equals ₹1,53,000 − ₹2,700 − ₹8,000.
Now the Bridge sheet, which explains why the books and GSTR-2B differ:
| Bridge from books to GSTR-2B | Amount | Action |
|---|---|---|
| ITC booked in the purchase register and reverse charge entries | ₹1,73,000 | |
| Less: supplier has not filed GSTR-1, so not in 2B | ₹10,000 | Chase the supplier |
| Less: invoices kept Pending in IMS, so not in 2B | ₹8,000 | Verify, accept, recompute |
| Less: shown as ITC not available in 2B (4(D)(2)) | ₹2,000 | Do not claim in 4(A) |
| ITC available in 2B, claimed in 4(A) | ₹1,53,000 | Ties to Table4 row 7 |
₹1,73,000 − ₹10,000 − ₹8,000 − ₹2,000 = ₹1,53,000. If the ₹8,000 of Pending invoices is accepted in IMS and GSTR-2B is recomputed before filing, the 2B figure rises and the sheet is updated; the steps are in how to recompute GSTR-2B. Table 4 is only as final as GSTR-2B is on the day you file.
The check cell that matters
Put this on the Check sheet, with the 2B total for the same lines in GSTR2B!F9:
GSTN says the pre-filled values in Table 4A are editable, and that the tile turns red with a warning when 4A is edited upwards. It also says that if the ITC claimed in GSTR-3B exceeds the ITC available in GSTR-2B beyond a pre-defined limit, you get an intimation in Form DRC-01C and a seven-day window to pay or explain. The cell above turns that rule into a check you see before you file. See the DRC-01C reply guide and how GSTR-2B decides the ITC you put in GSTR-3B.
Things your sheet must handle
- Negatives. GSTN says that where a 2B table is negative, Table 4A(1), 4A(3), 4A(4), 4A(5) and 4D(2) are populated with negative values, while a negative 2B value in Table 3.1(d) becomes zero. Do not wrap your 4(A) formulas in MAX(0, ...).
- Rounding. Section 170 rounds tax payable to the nearest rupee, with 50 paise or more going up. =ROUND(x,0) follows that rule for the amounts you pay.
- Save before you pay. The portal asks you to save the partly filled form, and GSTN says a payment made without saving can leave the form showing zero.
- No revision. A filed GSTR-3B cannot be revised; adjustments go into a later period. That is why the Check sheet exists.
- Set-off is not modelled. How IGST, CGST and SGST credit is applied against each liability follows the portal’s credit utilisation order, and you confirm it on the Payment of Tax screen. Do not build your own order from this page.
Related guides
- Format of GSTR-3B tables explained
- GSTR-2B JSON to Excel conversion guide
- GSTR 3B Table 11 adjustments for credit debit notes quarterly
- Invoices in GSTR-2B but not in my books: how to investigate them
- How to prepare GSTR-1 offline using the official Excel format
Frequently asked questions
Is there an official GSTR-3B Excel format?
The GSTN manuals we checked describe filing GSTR-3B online by entering or confirming the tables on the GST portal, with PDF downloads for the draft, the system generated summary and the filed return. They do not describe an Excel file for GSTR-3B. An Excel format in practice means a working sheet that you design to mirror the tables.
Can I upload an Excel file to file GSTR-3B?
The GSTN manuals we checked do not describe uploading an Excel file for GSTR-3B. They describe confirming or entering the figures in each table on the portal, saving the form, previewing the draft and then paying and filing. Use Excel to prepare and check the figures, then enter them on the portal.
Which GSTR-3B tables should my Excel sheet include?
Mirror the tables that GSTN lists on the form: 3.1 for outward supplies and reverse charge liability, 3.1.1, 3.2, 4 for ITC, 5 for exempt, nil and non-GST inward supplies, 5.1 for interest and late fee, and 6.1 for payment. For ITC work, Table 4 is the one that matters most, with columns for IGST, CGST, State or UT tax and cess.
How do I calculate net ITC in Table 4 in Excel?
GSTN gives the formula for Table 4(C) as 4A less 4B(1) and 4B(2). In your sheet, total the five lines of 4(A) for each tax head, subtract the 4(B)(1) and 4(B)(2) reversals, and the result is the net ITC available, which GSTN says is credited to the electronic credit ledger.
Where does GSTR-2B data go in my GSTR-3B sheet?
GSTN says Table 3.1(d) and the Table 4 lines 4(A)(1), 4(A)(3), 4(A)(4), 4(A)(5) and 4(D)(2) are auto-populated from GSTR-2B, along with 4(B)(2) in its list of 2B tables. Put your GSTR-2B totals in these lines of your sheet, then check that your claim in 4(A) is not above them.
Build the Bridge sheet from your own files
The hard part of the layout above is the Bridge: which invoices explain the gap between your books and GSTR-2B. Drop the month’s GSTR-2B (Excel or JSON) and your purchase register into gstr2bmatch.in. The report puts each invoice in a bucket: matched, value mismatch, in books but missing from 2B, in 2B but not in books, with likely IMS Pending invoices flagged separately, and totals the ITC at risk in rupees. It does not prepare or file GSTR-3B, and it cannot judge receipt of goods, supplier payment or blocked credit. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
GSTR-2B and GSTR-3B are different documents with different jobs; GSTR-2B vs GSTR-3B sets them side by side.
Last checked: 1 October 2026. Sources: GSTN manual: creation, saving, payment of taxes and filing of Form GSTR-3B, GSTN GSTR-3B user guide and FAQ, GSTN GSTR-3B help text, Table 4, GSTN FAQ on comparison of liability declared and ITC claimed, GSTN IMS FAQ, GSTN DRC-01C advisory, CGST Act, Section 170.