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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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5 Comments

  1. amit says:

    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

  2. Akshay Hiregange says:

    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

    1. ABHISHEK AGRAWAL says:

      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..

      Read more at: https://taxguru.in/goods-and-service-tax/optional-tables-form-gstr-9-form-gstr-9c-fy-2021-22.html?replytocom=122366392#respond
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