GSTR-9 Optional & Mandatory Tables for FY 2022-23

Just Like FY 2020-21 & 2021-22 for FY 2022-23 also CBIC notified Mandatory and Optional Tables of GSTR-9 and 9C through Notification Number 38/023 Dated 4 August 2023

Download Notification:

Click to Read More About GSTR-9, Late Fee and Exemption to File GSTR-9

GSTR-9 Optional & Mandatory Tables:

Table - 4 (Details of All Taxable Supply) is Mandatory:
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 2022-23, 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)

after the words and figures “filed upto 30th November, 2022.”, the following words, figures and letters shall be inserted, namely: - “For FY 2022-23, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2023 to October, 2023 filed upto 30th November, 2023.

Table 9: Details of GST Paid and Payable

GSTR-10, 11, 12, 13 
(Reporting of Adjustments of FY 2022-23 made in FY 2023-24 till 30 November 2023)

Table 14: (Differential tax Paid in FY 2023-24 for FY 2022-23)

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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GSTR-9/9C (FY 2022-23 & FY 2021-22) with Reconciliation of 2B vs 2A & 2B vs Books – 180 Days Validity

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