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=ARRAYFORMULA({UNIQUE(FILTER(B3:B;B3:B <> ""))\
REGEXREPLACE(TRIM( TRANSPOSE(QUERY( IF( TRANSPOSE(UNIQUE(FILTER(B3:B;B3:B <> ""))) <> SORT(FILTER(B3:B;B3:B <> ""));;
INDEX(SORT(FILTER({B3:B\A3:A};B3:B <> ""));; 2) & "," );; 10^7 ))) ;"[,|\s]*$";)})ГБ