According to the Common GNSS Generic Time Transfer Standard Version2E (CGGTTS_V2E) developed by the GNSS (Global Navigation Satellite System) Working Group of the International Consultative Committee for Time and Frequency (CCTF), the data processing software is developed by using the pseudorange signal measured by the GNSS receiver, which is used to generate the CGGTTS files in the standard format, and its reliability is verified. The results show that, compared with the CGGTTS files generated by sbf2cggtts software, the offset between the GNSS system time and local time scale calculated by the same GPS and BDS satellite observations in the same epoch is identical, and the difference with the absolute value of the difference less than 0.5 ns accounts for 96% and 94% of the total, respectively. Taking Chinese standard time UTC(NTSC) (Coordinated Universal Time (National Time Service Center)) as the reference time scale, the data processing software is used to process the observations of the B1I and B3I dual-frequency ionospheric combination of BeiDou-2 and BeiDou-3 satellites, and generate the CGGTTS files in the standard format, and the performance of BeiDou system time is evaluated by analyzing the parameter of offset between the GNSS system time and local time scale. The results show that, compared with BeiDou-2, the internal precision of BeiDou-3 system time is increased by about 28%, and the frequency stability of medium and long-term is obviously better than BeiDou-2 after one day.