GSTR-9, GST annual Return form for FY 2023-24 is now available on GST portal for filing and its last date is 31st December 2024. As like FY 2020-21, 2021-22, 2022-23 for FY 2023-24 also CBIC notified Mandatory and Optional Tables of GSTR-9 (GST Annual Return) and 9C (GST Annual Reconciliation Statement) through Notification Number 12/2024 Dated 10 July 2024, and for FY 2023-24 also GSTR-9 filing is optional in case of AATO is upto 2 Crores in FY 2023-24 as per Notification No. 14/2024 Dated 10 July 2024
GSTR-9 Optional & Mandatory Tables FY 2023-24:
Table - 4 (Details of All Taxable Supply) is Mandatory: A new Table G1 is added and
Earlier there was exemption to report details in table 4I, 4J, 4K, 4L but now it is mandatory
Table 5: (Details of All Non-Taxable Supply)
Earlier there was exemption to report details in table 5H, 5I, 5K, 5K but now it is mandatory
For FY 2023-24, the registered person shall report Non-GST supply (5F) separately and
shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the “exempted” row only.’
Table:6 (Break up of ITC Availed through GSTR-3B) - Mandatory Table
Table 7: (Details of ITC Reversed)
Table 7A, 7B, 7C, 7D are optional Total of all these can be added in 7H
Table 8: (Reconciliation): Now this reconciliation will be based on GSTR-2B instead of GSTR-2A
Table 9: Details of GST Paid and Payable
GSTR-10, 11, 12, 13
(Reporting of Adjustments of FY 2023-24 made in FY 2024-25 till 30 November 2024)
Table 14: (Differential tax Paid in FY 2024-25 for FY 2023-24)
Table 15: Demand & Refund
This is Completely Optional Table, So it is suggested not to fill this Table
Table 16: Purchase from Composite Taxpayers, Deemed Supply by Job worker and Goods Sent on approval basis
This is Completely Optional Table, So it is suggested not to fill this Table
Table 17: HSN wise Summary of Outward Supplies - Mandatory table as per Turnover
In Case you have AATO more than Rs.5 Crore than it is mandatory to give this detail for all supplies and in case of AATO is upto 5 Crore than mandatory to fill for B2B supplies only
Table 18: HSN wise Summary of Inward Supplies - This is Completely Optional Table, So it is suggested not to fill this Table
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