List of Optional and Mandatory Table of GSTR 9 and 9C:

Know the list of Tables that are Mandatory and Optional in GSTR-9 and 9C. GSTR-9 vs GSTR-9C: Mandatory and Optional Table Know the list of Tables that are Mandatory and Optional in GSTR-9 and 9C.

GSTR-9 vs GSTR-9C: Mandatory and Optional Table

Nidhi

Nov 18, 2025

Last update on 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

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Nidhi

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Nidhi is a skilled content writer specializing in personal finance. She creates clear, engaging articles on mutual funds, investments, insurance, and wealth-building strategies. With a passion for simplifying complex financial topics, Nidhi helps readers make informed money decisions with confidence. She can be reached at [email protected]