Use Whisper API to transcribe audio right inside Google Sheets. The script takes .mp3 URLs in the column A and outputs transcribed text in the column B.

Code.gs

function transcribeAudio() {
  var sheet = SpreadsheetApp.getActiveSpreadsheet().getActiveSheet();
  var numRows = sheet.getLastRow();
  var urlColumn = 1; // Column A
  var transcriptColumn = 2; // Column B
  var authToken = "YOUR_OPENAI_API"; // Your OpenAI API Token
  var model = "whisper-1"; // The Whisper API Model to use
  
  for (var i = 2; i <= numRows; i++) {
    var url = sheet.getRange(i, urlColumn).getValue();
    var transcript = sheet.getRange(i, transcriptColumn).getValue();
    
    if (url && !transcript) {
      var payload = {
        "method": "post",
        "headers": {
          "Authorization": "Bearer " + authToken,
        },
        "payload": {
          "file": UrlFetchApp.fetch(url, {"followRedirects": true}).getBlob(),
          "model": model
        },
        "muteHttpExceptions": true
      };
      
      var response = UrlFetchApp.fetch("https://api.openai.com/v1/audio/transcriptions", payload);
      
      if (response.getResponseCode() == 200) {
        var json = JSON.parse(response.getContentText());
        sheet.getRange(i, transcriptColumn).setValue(json.text);
      } else {
        Logger.log(response.getContentText());
      }
    }
  }
}

To make the script work, just replace YOUR_OPENAI_API with your OpenAI API (get it from here), paste your .mp3 link in the column A and run the script. Within a few seconds, the transcribed text will appear in column B.

Here are 2 screenshots showing the same: image-1, image-2