GSTR-9 Mandatory versus Optional Tables For Financial Year 2023-24 (Updated as per Notification No 12/2024-Central tax dated 11/07/2024)
| Table No | Nature of Reporting | Status | |
| 4A to 4G | Taxable Outword Supply, Tax on advances & RCM | Mandatory | |
| 4I to 4L | CN, DN, Amendments with respect to 4B to 4E Supplies | Mandatory | |
| 5A to 5C | 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 | "Exempted" and "Nil Rate" can be clubbed in 5D. Non-GST to be shown separately | |
| 5H to 5K | CN, DN, Amendments with respect to 5A to 5F Supplies | Optional (Can be clubbed in 5A to 5F) | |
| 6A | Auto Populated ITC based on 3B | - | |
| 6B to 6D | ITC on Inward Supplies for Forward Charge & Reverse Charge | "Input" and "In Services"Can be Clubbed in "Input" "Capital Goods" to be shown separately | |
| 6E | Import of Goods | Mandatory | |
| 6F to 6M | Other ITC | Mandatory | |
| 7A to 7E | ITC Reversal due to Rule 37, 39,42,43,SEc, 17(5) | Can be clubbed with 7H (with other reversals) | |
| 7F & 7G | ITC Reversal due to TRAN1 & TRAN2 | Mandatory | |
| 8A to 8K | ITC Related Information | Mandatory | |
| 9 | Details of Tax Payable & Tax paid | Mandatory | |
| 10, 11 | Outward Liability Pertaining to FY 2023-24 shown/reduced in FY 2024-25 Till 30th Nov 2024 | Mandatory | |
| 12, 13 | ITC Pertaining to FY 2023-24 reversed/shown in FY 2024-25 Till 30th Nov 2024 | Optional (But Highly Advisable to fill it)(Do not net off 12 & 13) | |
| 15 & 16 | Info. Of Demands & Refunds, Inward supplies | Optional | |
| 17 | HSN for Outward Supply |
Mandatory Turnover>5 Crore, at 6 Digit HSN for all supplies. Turnover<5Crore, 4 Digit HSN for B2B Supplies Only |
|
| 18 | HSN for Iutward Supply | Optional | |
GSTR-9C Mandatory versus Optional Tables For Financial Year 2023-24
| Table No | Nature of Reporting | Status | |
| 5A | Turnover as per Audited Books | Mandatory | |
| 5B to 5N | Adjustments related to Turnover | Optional | |
| 5O | Adjustments related to Turnover | Mandatory | |
| 7A to 7F | Reco from Total Turnover to Taxable Turnover | Mandatory | |
| 9A to 9Q | Reco of Tax Paid | Mandatory | |
| 11 | Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) | Mandatory | |
| 12A to 12D | Reco of ITC between Books v/s GSTR9 | Mandatory | |
| Table 14 | Expense head with ITC Reconciliation | Optional | |
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