GST Annual Return: Compulsory and Optional Table for FY 2024-25:

Know which tables in GST Annual Return (GSTR-9) for FY 2024-25 are compulsory and which are optional

GSTR-9 Compulsory and Optional Tables

CA Pratibha Goyal

Sep 19, 2025

Last update on 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
Table	Description	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

About Author

CA Pratibha Goyal

Co Founder

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.