A worked preparation example
One receipt.
Two invoices.
A clear trail.
See how a combined payment and a part payment fit together before preparing Statement 3.
All amounts in this example are in Indian rupees (INR). These are illustrative invoice and receipt values, with no bank charges or exchange-rate differences, so the allocation is easy to follow.
1. Start with the invoices
Two invoices are issued to one overseas customer. Their numbers and dates stay attached to the records throughout the working.
| Invoice | Date | Value (INR) | Received (INR) | Unpaid (INR) |
|---|---|---|---|---|
| DEMO-001 | 2026-04-10 | ₹1,00,000 | ₹1,00,000 | ₹0 |
| DEMO-002 | 2026-04-24 | ₹2,00,000 | ₹1,50,000 | ₹50,000 |
2. Keep each receipt intact
The customer makes two payments. The first covers all of DEMO-001 and part of DEMO-002. Keep the full receipt value and bank reference together so it cannot be mistaken for two separate payments.
- DEMO-R01: ₹1,50,000, received 2026-05-08.
- DEMO-R02: ₹1,00,000, received 2026-05-20.
3. Write down the allocation
| Receipt reference | Invoice | Allocated (INR) |
|---|---|---|
| DEMO-R01 | DEMO-001 | ₹1,00,000 |
| DEMO-R01 | DEMO-002 | ₹50,000 |
| DEMO-R02 | DEMO-002 | ₹1,00,000 |
Check both directions: DEMO-R01’s allocations total ₹1,50,000, exactly its receipt amount. DEMO-002 has ₹1,50,000 allocated against its ₹2,00,000 invoice, leaving ₹50,000 unpaid. No receipt is counted twice and no invoice is marked fully received by assumption.
4. Carry the unresolved balance forward
In this example, ₹50,000 is still unpaid. In your own records, check the reason for any difference before treating it as an unpaid balance. Bank charges, withholding, credit notes, exchange-rate differences or an incorrect allocation can also explain a mismatch.
The preparer then checks realisation and claim-period treatment before producing the current Statement 3 file. The working sheet helps trace the figures; it does not decide which amount qualifies for a refund.
Download the INR working sheet
The CSV contains one summary row per invoice, with numeric INR columns and receipt references. It is a reconciliation working sheet, not the GST portal’s Statement 3 upload file.
Use INR for Statement 3
Statement 3 reports amounts in Indian rupees. Keep original foreign-currency invoices and bank records alongside the INR values and conversion workings used for your GST filing. See the official Statement 3 format.
For foreign-currency service invoices, Rule 34(2) bases the exchange rate on generally accepted accounting principles at the time of supply. Reconcile bank charges and exchange differences separately; the net bank credit does not automatically become the GST invoice value. CBIC: Rule 34.
Apply the checks to your records
- Keep invoice numbers and dates consistent with the source invoices and returns.
- Attach the reference and date of the actual bank realisation evidence.
- Check that allocations do not exceed a receipt or invoice balance.
- Leave unexplained differences on a review list until resolved.
Read what belongs in Statement 3 and Annexure B or how to gather bank evidence.