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GSTR-9
Mandatory v/s Optional Tables For FY 2023-24 |
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Tables No |
Nature
of reporting |
Status |
Note |
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4A
to 4G |
Taxable Outward Supply, Tax
on advances & RCM |
Mandatory |
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41
to 4L |
CN, DN, Amendments with respect to 4B to 4E
Supplies |
Mandatory |
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5A
to 5C |
Zero rated Supply without
payment of Tax, supplies on which
Tax to be discharged by recipient |
Mandatory |
- |
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5D
to 5F |
Exempted,
Nil Rated & Non-GST Supply |
"Exempted" and
"Nil Rate" can be clubbed in 5D. Non-GST to be shown separately |
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5H
to 5K |
CN, DN, Amendments with respect to SA to 5F
Supplies |
Optional |
Can be clubbed in 5A to 5F |
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6A |
Auto
populated ITC based on 3B |
- |
- |
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6B
to 6D |
ITC on Inward Supplies for
Forward Charge & Reverse
Charge |
- "Input" and
"In Services" Can be clubbed in "Input", "Capital Goods" to be
shown separately |
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6E |
Import
of Goods |
Mandatory |
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6F
to 6M |
Other
ITC |
Mandatory |
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7A
to 7E |
ITC Reversal due to Rule
37,39,42, 43, Sec. 17(5) |
Can be clubbed with 7H - (with Other reversals) |
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7F
& 7G |
ITC
Reversal due to TRANI & TRAN2 |
Mandatory |
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8A
to 8K |
ITC
Related Information |
Mandatory |
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9 |
Details
of Tax payable & Tax paid |
Mandatory |
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10,11 |
Outward Liability Pertaining
to FY 202324
shown/reduced in FY 2024-25 Till 30th
Nov 2024 |
Mandatory |
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12,13 |
ITC Pertaining to FY 2023-24 reversed/shown in FY 2024-25 Till 30th Nov 2024 |
Optional
(Not advisable). [Do not net off 12 & 13] |
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15
& 16 |
Info. Of Demands &
Refunds, Inward supplies |
Optional |
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17 |
HSN
for outward Supply |
Mandatory TO> 5 Cr, at 6 Digit level for all supplies TO<5 Cr, 4 Digit level for B2B Supplies Only] |
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18 |
HSN
for Inward Supply |
Optional |
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GSTR-9C
Mandatory v/s Optional Tables |
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Tables No |
Nature
of reporting |
Status |
Note |
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5A |
Turnover as per Audited Books |
Mandatory |
- |
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5B |
Adjustments related to Turnover |
Can be clubbed in 50 |
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5C
to 50 |
Adjustments related to Turnover |
Mandatory |
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7A
to 7F |
Reco from Total Turnover to
Taxable Turnover |
Mandatory |
- |
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9A
to 9Q |
Reco
of Tax Paid |
Mandatory |
- |
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12A
to 12D |
Reco of ITC between Books v/s GSTR9 |
Mandatory |
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Table
14 |
Expense
head with ITC Reconciliation |
Optional |
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Relaxation
Given in NN 12-2024 a Dated 11-07-2024] |
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