GSTR-9, 9C Mandatory vs Optional Tables For FY 2024-25:

GSTR-9, 9C Mandatory vs Optional Tables For FY 2024-25 Here are the GST Annual return, GSTR-9 Mandatory and Optional Tables For FY 2024-25

Table	Particulars	Status
4A to 4G	Taxable Outward Supply, Tax on advances & RCM	Mandatory
4I to 4L	CN, DN, Amendments with respect to 4B to 4E Supplies	Mandatory
5A to 5C1	Zero-rated Supply without payment of Tax, supplies on which Tax to be discharged by recipient	Mandatory
5D to 5F	Exempted, Nil Rated & Non-GST Supply Note: “Exempted” and “Nil Rate” can be clubbed in 5D. Non-GST to be shown separately in 5F	Mandatory
5H to 5K	CN, DN, Amendments for 5A to 5F supplies Note: Can be clubbed in 5A to 5F	Optional
6A	Auto populated ITC based on 3B	Auto-Populated
6A1	ITC of Preceding Financial Year claimed in 3B of Current FY (New Table From FY 24-25)	Mandatory
6A2	Net ITC of financial year (6A-6A1) (New Table From FY 24-25)	Auto-Populated
6B to 6D	ITC on inward supplies for Forward Charge & Reverse Charge Note: “Input” and “In Services” can be clubbed. “Capital Goods” must be shown separately	Mandatory
6E	Import of Goods	Mandatory
6F to 6M	Other ITCs (Import of Services, ISD, Rule 37/37A/42/43, TRAN-1/2A, etc.)	Mandatory
7A, 7A1, 7A2 to 7E	ITC Reversal due to Rule 37, 37A, 38, 39, 42, 43, Sec. 17(5) (New table 7A1 & 7A2 from FY 24-25)	Mandatory
7F & 7G	ITC Reversal under TRAN1 & TRAN2	Mandatory
8A to 8K	ITC Related Information (New Table 8H1 from FY 24-25)	Mandatory
9	Details of Tax Payable & Tax Paid	Mandatory
10 & 11	Liability of FY 2024-25 shown/reduced in FY 2025-26 till Nov 30, 2025	Mandatory
12 & 13	ITC of FY 2024-25 reversed/shown in FY 2025-26 till Nov 30, 2025 Note: Do not net off 12 & 13	Mandatory
15 & 16	Info of Demands & Refunds, Inward supplies	Optional
17	HSN for outward supply Turnover > 5 Cr → 6-digit HSN Turnover < 5 Cr → 4-digit HSN for B2B supplies only	Mandatory
18	HSN for inward supply	Optional

GSTR-9C Mandatory vs Optional Tables

Table	Particulars	Status
5A	Turnover as per Audited Books	Mandatory
5B to 5O	Adjustments related to turnover	Optional (may be clubbed in 5O)
7A to 7F	Reco from Total Turnover to Taxable Turnover	Mandatory
9A to 9Q	Reco of Tax Paid	Mandatory
12A to 12D	Reco of ITC between Books and GSTR-9	Mandatory
14	Expense head wise ITC reconciliation	Optional

Taxpayers should note that the due date to file GSTR-9 and GSTR-9C for Financial Year 2024-25 is 31st Deccember 2025. Also Following Taxpayers are exempted to file GST Annual Return for Financial Year 2024-25.

Turnover	GSTR-9	GSTR-9C
Less then 2 Cr	Exempt	Exempt
More than 2 Cr but upto 5Cr	Mandatory	Exempt
More than 5 Cr	Mandatory	Mandatory
Relevant Rule/ Notification	Source: NN 15-2025 CT dated 17-09-2025	Source: Rule 80(3)

Turnover has to be calculated PAN wise.