As a relief measure to the tax payers and the professionals, the Goods and Services Tax Network (GSTN) has launched an excel based offline tool for filing GSTR 3B. We can now download the offline utility from the GSTN portal under the download section and after filling in the data, the file can be uploaded on GST portal. A preview of the form will appear after uploading of the return in the GST portal. After this, other steps such as submiting the return, offsetting the liability and filing the GSTR-3B Return using digital signature or electronic verification code can be done, GSTN said in a statement. "This facility will provide an opportunity to the taxpayer to verify details of GSTR 3B before filing and minimise chances of error," GSTN CEO Prakash Kumar said.