GST Annual Return: Optional Table for GSTR-9 FY 2022-23

GST Annual Return: Optional Table for GSTR-9 FY 2022-23

GST Annual Return

CA Pratibha Goyal | Jul 11, 2023 |

GST Annual Return: Optional Table for GSTR-9 FY 2022-23

GST Annual Return: Optional Table for GSTR-9 FY 2022-23

The GST Council has recommended that the relaxations provided in FY 2021-22 in respect of various tables of FORM GSTR-9 and FORM GSTR-9C be continued for FY 2022-23. Further, for easing the compliance burden on smaller taxpayers, exemption from filing of annual returns (in FORM GSTR-9/9A) for taxpayers having aggregate annual turnover upto two crore rupees, is to be continued for FY 2022-23 also.

GSTR-9 Optional Tables:

GSTR 9 TABLES
TableDescriptionReporting
FY 2020-21FY 2021-22FY 2022-23
4ICredit Notes in respect to Table 4B to Table 4EOptionalCompulsoryCompulsory
4JDebit notes in respect to Table 4B to Table 4EOptionalCompulsoryCompulsory
4K & 4LAmendments in respect to Table 4B to Table 4EOptionalCompulsoryCompulsory
5DExempted suppliesOption to report consolidated in 5DOption to report consolidated in 5DOption to report consolidated in 5D
5ENil Rated suppliesOption to report consolidated in 5DOption to report consolidated in 5DOption to report consolidated in 5D
5FNon-GST suppliesOption to report consolidated in 5DCompulsoryCompulsory
5HCredit Notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5FOptionalOptionalOptional
5IDebit Notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5FOptionalOptionalOptional
5J & 5KAmendments in respect to supplies declared in 5A, 5B, 5C, 5D, 5E and 5FOptionalOptionalOptional
6CAggregate 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 hereOption to report consolidated in 6DCompulsoryCompulsory
6DAggregate 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 hereOption to report consolidated in 6DCompulsoryCompulsory
6EImport of goods (including supplies from SEZ)CompulsoryCompulsoryCompulsory
6FImport of services (excluding inward supplies from SEZs)CompulsoryCompulsoryCompulsory
6GInput Tax  credit received from ISDCompulsoryCompulsoryCompulsory
6HAmount of ITC availed, reversed and reclaimed (other than B above) under the provisions of the ActCompulsoryCompulsoryCompulsory
6KTransition Credit through TRAN-1 (including revisions if any)CompulsoryCompulsoryCompulsory
6LTransition Credit through TRAN-2CompulsoryCompulsoryCompulsory
6MAny other ITC availed but not specified above (Form ITC-01 and ITC-02)CompulsoryCompulsoryCompulsory
7A, 7B, 7C, 7D, 7E, 7F, 7G and 7HDetails of ITC Reversed and  Ineligible ITC for the financial yearOption 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.

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.

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.

10 & 11 Supplies / tax declared through Amendments (+) (net of debit notes)CompulsoryCompulsoryCompulsory
12Reversal of ITC availed during previous financial yearOptionalOptionalOptional
13ITC availed for the previous financial yearOptionalOptionalOptional
15A, 15B, 15C and 15DAggregate value of refunds claimed, sanctioned, rejected and pending for processingOptionalOptionalOptional
15E, 15F and 15GAggregate value of demands of taxesOptionalOptionalOptional
16A, 16B and 16CInformation on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basisOptionalOptionalOptional
17HSN wise summary of outward suppliesOptionalCompulsoryCompulsory
18HSN wise summary of inward suppliesOptionalOptionalOptional

GSTR 9 MANDATORY V/S OPTIONAL TABLES FOR FY 2022-23

Details of Outward supplies made during the financial year

Details of ITC availed during the financial year:

ITC Reversed and Other ITC-related information:

Other Tables:

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