CA Pratibha Goyal | Sep 19, 2025 |
GST Annual Return: Compulsory and Optional Table for FY 2024-25
Here is the list of Compulsory and Optional Table for FY 2023-24 and FY 2024-25 in GST Annual Return (GSTR-9).
| Table | Description | Reporting | |
| FY 2023-24 | FY 2024-25 | ||
| 4I | Credit Notes in respect to Table 4B to Table 4E | Compulsory | Compulsory |
| 4J | Debit notes in respect to Table 4B to Table 4E | Compulsory | Compulsory |
| 4K & 4L | Amendments in respect to Table 4B to Table 4E | Compulsory | Compulsory |
| 5D | Exempted supplies | Option to report consolidated in 5D | Option to report consolidated in 5D |
| 5E | Nil Rated supplies | Option to report consolidated in 5D | Option to report consolidated in 5D |
| 5F | Non-GST supplies | Compulsory | Compulsory |
| 5H | Credit Notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F | Optional | Optional |
| 5I | Debit Notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F | Optional | Optional |
| 5J & 5K | Amendments in respect to supplies declared in 5A, 5B, 5C, 5D, 5E and 5F | Optional | Optional |
| 6A1 | ITC in respect of the preceding financial year, but availed through FORM GSTR-3B of April to October of the Financial Year for which annual return is furnished, filed till 30thNovember of the Financial Year for which annual return is furnished and included in auto populated values in table 6A above, should be declared here. | NA | Compulsory |
| 6B | Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) | Compulsory | Compulsory |
| 6C | Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here | Compulsory | Compulsory |
| 6D | Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here | Compulsory | Compulsory |
| 6E | Import of goods (including supplies from SEZ) | Compulsory | Compulsory |
| 6F | Import of services (excluding inward supplies from SEZs) | Compulsory | Compulsory |
| 6G | Input Tax credit received from ISD | Compulsory | Compulsory |
| 6H | Amount of ITC availed, reversed and reclaimed (other than B above) under the provisions of the Act | Compulsory | Compulsory |
| 6K | Transition Credit through TRAN-1 (including revisions if any) | Compulsory | Compulsory |
| 6L | Transition Credit through TRAN-2 | Compulsory | Compulsory |
| 6M | Any other ITC availed but not specified above (Form ITC-01 and ITC-02) | Compulsory | Compulsory |
| 7A, 7A1, 7B, 7C, 7D, 7E, 7F, 7G and 7H | Details of ITC Reversed and Ineligible ITC for the financial year | Option to report consolidated in 7H.
However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported. | Compulsory |
| 10 | Supplies / tax declared through Amendments (+) (net of debit notes) | Compulsory | Compulsory |
| 11 | Supplies/ tax reduced through Amendments (-) (net of credit notes) | Compulsory | Compulsory |
| 12 | Reversal of ITC availed during previous financial year | Optional | Compulsory |
| 13 | ITC availed for the previous financial year | Optional | Compulsory |
| 15A, 15B, 15C and 15D | Aggregate value of refunds claimed, sanctioned, rejected and pending for processing | Optional | Optional |
| 15E, 15F and 15G | Aggregate value of demands of taxes | Optional | Optional |
| 16A, 16B and 16C | Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis | Optional | Optional |
| 17 | HSN wise summary of outward supplies | Compulsory | Compulsory |
| 18 | HSN wise summary of inward supplies | Optional | Optional |
Referance: CBIC Notification No. 13/2025 – Central Tax
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