If you regularly work with lists in Excel, keeping rows numbered automatically can save a lot of time. Most people stuck that what the formula should be applied if they have the bulk data in excel and contains lots of blank rows.

=IF(B2="","",COUNTA($B$2:B2))
The formula creates dynamic serial numbers that appear only when data is entered, making your worksheet cleaner and easier to manage.
It is especially useful for office staff, accountants, data entry operators, teachers, inventory managers, and anyone who maintains records, reports, customer lists, or attendance sheets in Excel.
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