Nidhi | Nov 18, 2025 |
List of Optional and Mandatory Table of GSTR 9 and 9C
GSTR-9 is an annual GST return that must be filed by all regular registered taxpayers, including the SEZ units and developers, if their turnover is more than Rs 2 crore. GSTR-9C is an annual GST reconciliation statement that must be filed by registered taxpayers with an annual turnover of more than Rs 5 crore. Here list of Tables that are Mandatory and Optional in GSTR-9 and 9C.
For GSTR 9:
| GSTR 9 – Annual Return | |||||||||
| Particulars | 24-25 | 23-24 | 22-23 | 21-22 | 20-21 | 19-20 | 18-19 | 17-18 | |
| 4 | Details of advances, inwards and outward supplies made during the financial year on which tax is payable | ||||||||
| A | Supplies made to un-registered persons (B2C) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| B | Supplies made to registered persons (B2B) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| C | Zero rated supply (Export) on payment of tax (except supplies to SEZs) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| D | Supply to SEZs on payment of tax | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| E | Deemed Exports | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| F | Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| G | Inward supplies on which tax is to be paid on reverse charge basis | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| G1 | Supplies on which e-commerce operator is required to pay tax as per section 9(5) (including amendments, if any) [E-commerce operator to report] | Mandatory | Mandatory | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| H | Sub-total (A to G1 above) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| I | Credit Notes issued in respect of transactions specified in (B) to (E) above (-) | Mandatory | Mandatory | Mandatory | Mandatory | Optional | Optional | Optional | Optional |
| J | Debit Notes issued in respect of transactions specified in (B) to (E) above (+) | Mandatory | Mandatory | Mandatory | Mandatory | Optional | Optional | Optional | Optional |
| K | Supplies / tax declared through Amendments (+) | Mandatory | Mandatory | Mandatory | Mandatory | Optional | Optional | Optional | Optional |
| L | Supplies / tax reduced through Amendments (-) | Mandatory | Mandatory | Mandatory | Mandatory | Optional | Optional | Optional | Optional |
| M | Sub-total (I to L above) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| N | Supplies and advances on which tax is to be paid (H + M) above | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| 5 | Details of Outward supplies made during the financial year on which tax is not payable | ||||||||
| A | Zero rated supply (Export) without payment of tax | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| B | Supply to SEZs without payment of tax | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| C | Supplies on which tax is to be paid by recipient on reverse charge basis | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| C1 | Supplies on which tax is to be paid by e-commerce operators as per section 9(5) [Supplier to report] | Mandatory | Mandatory | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| D | Exempted | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| E | Nil Rated | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| F | Non-GST supply (includes ‘no supply’) | Mandatory | Mandatory | Mandatory | Mandatory | Optional | Optional | Optional | Optional |
| G | Sub-total (A to F above) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| H | Credit Notes issued in respect of transactions specified in A to F above (-) | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| I | Debit Notes issued in respect of transactions specified in A to F above (+) | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| J | Supplies declared through Amendments (+) | Mandatory | Mandatory | Mandatory | Optional | Optional | Optional | Optional | Optional |
| K | Supplies reduced through Amendments (-) | Mandatory | Mandatory | Mandatory | Optional | Optional | Optional | Optional | Optional |
| L | Sub-Total (H to K above) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| M | Turnover on which tax is not to be paid (G + L) above | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| N | Total Turnover (including advances) (4N + 5M – 4G – 4G1) above | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| 6 | Details of ITC availed during the financial year | ||||||||
| A | Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| A1 | ITC of preceding financial year availed in the financial year (which is included in 6A above) other than ITC reclaimed under rule 37 and rule 37A | Mandatory | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| A2 | Net ITC of the financial year =(AA1)] | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| B | Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) | Mandatory to report Capital Goods separately and Input services can be consolidated with inputs | All ITC can be reported in inputs | ||||||
| C | Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed | ||||||||
| D | Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed | ||||||||
| E | Import of goods (including supplies from SEZ) | ||||||||
| F | Import of services (excluding inward supplies from SEZs) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| G | Input Tax credit received from ISD | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| H | Amount of ITC reclaimed under the provisions of the Act | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| I | Sub-total (B to H above) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| J | Difference (I – A2) above | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| K | Transition Credit through TRAN-1 (including revisions if any) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| L | Transition Credit through TRAN-II | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| M | ITC availed through ITC-01, ITC 02 and ITC-02A (other than GSTR-3B and TRAN Forms | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| N | Sub-total (K to M above) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| O | Total ITC availed (I + N) above | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| 7 | Details of ITC Reversed and Ineligible ITC for the financial year | ||||||||
| A | As per Rule 37 | Mandatory | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| A1 | As per Rule 37A | Mandatory | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| A2 | As per Rule 38 | Mandatory | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| B | As per Rule 39 | Mandatory | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| C | As per Rule 42 | Mandatory | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| D | As per Rule 43 | Mandatory | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| E | As per section 17(5) | Mandatory | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| F | Reversal of TRAN-I credit | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| G | Reversal of TRAN-II credit | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| H | Other reversals(specify) (Note 5) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| I | Total ITC Reversed (Sum of A to H above) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| J | Net ITC Available for Utilization (6O – 7I) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| 8 | Other ITC related information | ||||||||
| A | ITC as per GSTR-2B [Table 3(I) thereof] | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| B | ITC as per sum total 6(B) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| C | ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year upto specified period | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| D | Difference [A-(B+C)] | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| E | ITC available but not availed | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| F | ITC available but ineligible | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| G | IGST paid on import of goods (including supplies from SEZ) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| H | IGST credit availed on import of goods (as per 6(E) above) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| H1 | IGST Credit availed on the Import of goods in the next financial year | Mandatory | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| I | Difference (G-H-H1) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| J | ITC available but not availed on import of goods (Equal to I) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| K | Total ITC to be lapsed in the current financial year (E + F + J) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| 9 | Details of tax paid as declared in returns filed during the financial year | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 10 | Supplies/tax declared through Invoices/Debit Note/Amendments (+) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 11 | Supplies/tax reduced through Amendments/Credit Note (-) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 12 | ITC of the financial year reversed in the next financial year | Mandatory | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| 13 | ITC of the financial year availed in the next financial year | Mandatory | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| Total turnover (5N +10-11) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | |
| 14 | Differential tax paid on account of declaration in 10 & 11 above | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 15 | Particulars of Demands and Refunds | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| 16 | Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| 17 | HSN-wise summary of outward supplies | Mandatory | Mandatory | Mandatory | Mandatory | Optional | Optional | Optional | Optional |
| 18 | HSN-wise summary of inward supplies | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
For GSTR 9C:
| GSTR 9C – Reconciliation Statement | |||||||||
| Particulars | 24-25 | 23-24 | 22-23 | 21-22 | 20-21 | 19-20 | 18-19 | 17-18 | |
| 5 | Reconciliation of Gross Turnover | ||||||||
| A | Turnover (including exports) as per Audited Financial Statement for the State / UT (For multi-GSTIN units under same PAN, the turnover shall as be derived from the Audited Annual Financial Statements) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| B | Unbilled revenue at the beginning of the Financial Year | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| C | Unadjusted advances at the end of the Financial Year | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| D | Deemed Supply under Schedule I | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| E | Credit Notes issued after the end of the financial year but reflected in the annual return | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| F | Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| G | Turnover from April 2017 to June 2017 | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Mandatory |
| H | Unbilled revenue as at the end of the Financial Year | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| I | Unadjusted Advances as at the beginning of the Financial Year | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| J | Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| K | Adjustments on account of supply of goods by SEZ units to DTA Units | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| L | Turnover for the period under composition scheme | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| M | Adjustments in turnover under section 15 and rules thereunder | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| N | Adjustments in Turnover due to foreign exchange fluctuation | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| O | Adjustment in Turnover due to reasons not listed above | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| P | Annual Turnover after adjustments as above(A+B+C+D-E+F-G-H-I+J-KL+M+N+O) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| Q | Turnover as declared in Annual return (GSTR9) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| R | Un-Reconciled turnover (Q- P) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| 6 | Reasons for Un-Reconciled Difference in Annual Gross Turnover | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 7 | Reconciliation of Taxable Turnover | ||||||||
| A | Annual Turnover after adjustments [from 5(P) above] | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| B | Value of Exempted, Nil-Rated, Non-GST Turnover, No supply turnover | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| C | Zero-rated supplies without payment of tax | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| D | Supplies on which tax is to be paid by the recipient on a reverse charge basis | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| D1 | Supplies on which tax is paid by the e-commerce operator under section 9(5) | Mandatory | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| E | Taxable turnover as per adjustments above (A-B-C-D) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| F | Taxable turnover as per the liability declared in the Annual Return (GSTR9) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| G | Unreconciled Taxable Turnover (FE) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| 8 | Reasons for Un-Reconciled Difference in Taxable Turnover | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 9 | Reconciliation of rate-wise liability and amount payable thereon | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 10 | Reasons for Un-Reconciled Payment of Tax | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 11 | Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 12 | Reconciliation of Net Input Tax Credit (ITC) | ||||||||
| A | ITC availed as per the audited Annual Financial Statement for the State/ UT (For multi -GSTIN units under same PAN, this should be derived from books of accounts) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| B | ITC booked in earlier Financial Years claimed in current Financial Year | Mandatory | Mandatory | Mandatory | Mandatory | Optional | Optional | Optional | Optional |
| C | ITC booked in current Financial Year to be claimed in subsequent Financial Years | Mandatory | Mandatory | Mandatory | Mandatory | Optional | Optional | Optional | Optional |
| D | ITC availed as per audited financial statements or books of accounts (A + B – C) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| E | ITC claimed in Annual Return (GSTR9) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| F | Un-reconciled ITC (E-D) | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
| 13 | Reasons for unreconciled differences in ITC | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 14 | Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account | Optional | Optional | Optional | Optional | Optional | Optional | Optional | Optional |
| 15 | Reasons for unreconciled differences in ITC | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 16 | Tax payable on unreconciled difference in ITC (due to reasons specified in 13 & 15 above) | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory | Mandatory |
| 17 | Late fee payable and paid | Mandatory | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
In case of any Doubt regarding Membership you can mail us at [email protected]
Join Studycafe's WhatsApp Group or Telegram Channel for Latest Updates on Government Job, Sarkari Naukri, Private Jobs, Income Tax, GST, Companies Act, Judgements and CA, CS, ICWA, and MUCH MORE!"
