FORM GSTR-9, Annual Return is divided into VI parts and 19 Tables. Section 44 read with Sub-Rule (1) of Rule 80 is to be referred for Annual Return.
FORM GSTR-9C, Reconciliation Statement is divided into V parts and 16 Tables. Section 44 read with Sub-Rule (3) of Rule 80 is to be referred for Reconciliation Statement.
In FORM GSTR-9 & FORM GSTR-9C, for FY 2017-18 & 2018-19, below mentioned Tables were made optional by Notification No. 56/2019 – Central Tax dated 14th November, 2019. For FY 2019-20 Tables were made optional by Notification No. 79/2020 – Central Tax dated 15th October, 2020. For FY 2020-21 Tables are made optional by Notification No. 30/2021 – Central Tax dated 30th July, 2021. For FY 2021-22 Tables are made optional by Notification No. 14/2022 – Central Tax dated 05th July, 2022
|
Form No. & Table No. |
Description | Whether optional for FY 2017-18 & 2018-19 | Whether optional for FY 2019-20 & 2020-21 | Whether optional for FY 2021-22 |
| GSTR-9
Table 4I to Table 4L |
Option to fill Table 4B to Table 4E net of credit notes / debit notes/ Amendments (+)/(-) | YES | YES | NO |
| GSTR-9
Table 5D to Table 5F |
For FY 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the “exempted” row only.
For FY 2021-22, 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. |
YES | YES | NO |
| GSTR-9
Table 5H to Table 5K |
Option to fill Table 5A to Table 5F net of credit notes / debit notes/ Amendments (+)/(-) | YES | YES | YES |
| GSTR-9
Table 6B to Table 6E |
For FY 2017-18 and 2018-19, Option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only.
FY 2019-20, 2020-21 and 2021-22, Option to either report the breakup of inputs and input services or report the entire remaining amount under the “inputs” row only. |
YES | NO | NO |
| GSTR-9
Table 6C & Table 6D |
For FY 2017-18, 2018-19, 2019-20 and 2020-21, Option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only. | YES | YES | YES |
| GSTR-9
Table 6E |
For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the “inputs” row only.
For FY 2019-20, 2020-21 and 2021-22, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inputs” row only. |
YES | NO | NO |
| GSTR-9
Table 7A to Table 7H |
Option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN-2 (Table 7G) are to be mandatorily reported. | YES | YES | YES |
| GSTR-9
Table 8A, Table 8B & Table 8D |
For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification). | YES | NO | NO |
| GSTR-9
Table 12 & Table 13 |
12. Reversal of ITC availed during previous financial year
13. ITC availed for the previous financial year |
YES | YES | YES |
| GSTR-9
Table 15 to Table 16 |
15. Particulars of Demands and Refunds
16. Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis |
YES | YES | YES |
| GSTR-9
Table 17 |
17. HSN wise summary of Outward Supplies
From FY 2021-22 onwards, it shall be mandatory to report HSN code at six digits level for taxpayers having annual turnover in the preceding year above Rs. 5.00 Cr and at four digits level for all B2B supplies for taxpayers having annual turnover in the preceding year upto Rs. 5.00 Cr. |
YES | YES | NO |
| GSTR-9
Table 18 |
18. HSN wise summary of Inward Supplies | YES | YES | YES |
| GSTR-9C
Table 5B to Table 5N |
Have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O. | YES | YES | YES |
| GSTR-9C
Table 12B & Table 12C |
Table 12B: Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18
Table 12C: Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. |
YES | YES | NO |
| GSTR-9C
Table 14 |
This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. | YES | YES | YES |
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Author Bio
Is mandatory to show hsn wise summary in gstr 9 for export sale.
My b2b sale is 1.5 cr and my export sale is 2 cr, so on which sale i have to hsn wise summary in annual return for f.y 21-22
it seems, Table-12 & 13 of GSTR-9 are not optional as per Notification no.14_2022– Central Tax, pls share relevant extract if so
NOTIF 14, clause 13 – GSTR 9C extends relaxation for para 6 which includes 12B & 12C. In above table relaxation mentioned as NO. I think that should change, otherwise well drafted and useful quick information
Dear, as per notification (b) in paragraph 6, in the Table, in second column, {{{{{against serial number 14}}}}, for the figures and word “2019-20 and 2020-21”, the figures and word “2019-20, 2020-21 and 2021-22” shall be substituted; only for Sr. no 14 and not for 12B and 12C. hence now 12B and 12C is mandatory..
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Good afternoon . Pl. Provide me the fee for itr efiling of a salaried individual .
Thank you
Banti Buragohain .