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
Table	Description	Reporting
		FY 2020-21	FY 2021-22	FY 2022-23
4I	Credit Notes in respect to Table 4B to Table 4E	Optional	Compulsory	Compulsory
4J	Debit notes in respect to Table 4B to Table 4E	Optional	Compulsory	Compulsory
4K & 4L	Amendments in respect to Table 4B to Table 4E	Optional	Compulsory	Compulsory
5D	Exempted supplies	Option to report consolidated in 5D	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	Option to report consolidated in 5D
5F	Non-GST supplies	Option to report consolidated in 5D	Compulsory	Compulsory
5H	Credit Notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F	Optional	Optional	Optional
5I	Debit Notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F	Optional	Optional	Optional
5J & 5K	Amendments in respect to supplies declared in 5A, 5B, 5C, 5D, 5E and 5F	Optional	Optional	Optional
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	Option to report consolidated in 6D	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	Option to report consolidated in 6D	Compulsory	Compulsory
6E	Import of goods (including supplies from SEZ)	Compulsory	Compulsory	Compulsory
6F	Import of services (excluding inward supplies from SEZs)	Compulsory	Compulsory	Compulsory
6G	Input Tax  credit received from ISD	Compulsory	Compulsory	Compulsory
6H	Amount of ITC availed, reversed and reclaimed (other than B above) under the provisions of the Act	Compulsory	Compulsory	Compulsory
6K	Transition Credit through TRAN-1 (including revisions if any)	Compulsory	Compulsory	Compulsory
6L	Transition Credit through TRAN-2	Compulsory	Compulsory	Compulsory
6M	Any other ITC availed but not specified above (Form ITC-01 and ITC-02)	Compulsory	Compulsory	Compulsory
7A, 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.	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)	Compulsory	Compulsory	Compulsory
12	Reversal of ITC availed during previous financial year	Optional	Optional	Optional
13	ITC availed for the previous financial year	Optional	Optional	Optional
15A, 15B, 15C and 15D	Aggregate value of refunds claimed, sanctioned, rejected and pending for processing	Optional	Optional	Optional
15E, 15F and 15G	Aggregate value of demands of taxes	Optional	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	Optional
17	HSN wise summary of outward supplies	Optional	Compulsory	Compulsory
18	HSN wise summary of inward supplies	Optional	Optional	Optional

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: