Files with the .GSHEET extension contain URL addresses of spreadsheets in the Google Sheets online service, part of the Google Drive suite. As such, such files do not directly contain the data from their spreadsheets, such as cells distributed in a table or columns of data and their respective formatting, but only a reference to said spreadsheets.

If the Google Drive software is installed locally on the computer, the files are stored in a dedicated Google Drive folder, which is kept synchronized with a remote drive. Google Sheets, despite being an online application, offers an interface found in programs such as Microsoft Excel.