Summary: As the deadline for filing GSTR-9 and GSTR-9C for FY 2023-24 approaches, the CBIC has introduced several relaxations and optional reporting options to ease the filing process for taxpayers. Key relaxations include the option to report certain details, such as the value of exempted and nil-rated supplies, credit and debit notes, and amendments, in a consolidated manner. Additionally, taxpayers can opt to report ITC details, including ITC on inward supplies and reversal of ITC, in a more simplified format. Several tables, including those related to demand, refunds, and sales in the following year, are optional. Moreover, for businesses with turnover under Rs. 5 crores, a simplified reporting of HSN codes is allowed. These relaxations aim to streamline the filing process, offering greater flexibility. Notably, GSTR-9C has made Table 14 optional for taxpayers. Most of these relaxations were notified through the CGST (Amendment) Rules, 2024.
Relaxations/ Optional Tables in GSTR-9 and GSTR-9C for FY 2023-24
As the deadline for filing GSTR-9 and GSTR-9C approaches in the coming weeks, tax professionals and assessees are gearing up to review the latest requirements and available relaxations. It has become a common practice for the CBIC and the Government to introduce new rules and regulations each year, rather than establishing them for a longer duration.
To assist you in navigating the filing process for FY 2023-2024, I am sharing a synopsis of the key relaxations, concessions, and optional return data applicable to GSTR-9:
| Table | Sub-Table | Particulars | Relaxations for 2023-24 |
| 4 | Details of Outward Supplies, Inward Supplies under RCM and ADVANCES Received | ||
| 5 | Details of Outward Supply not liable to GST | ||
| 5D & 5E | Exempted Supply and Nil Rated Supply respectively | Option to report value of 5D & 5E in a consolidated manner in 5D only | |
| 5H | Credit notes in respect of 5A to 5F (i.e. on supplies on which GST is not payable) | Option to report value of 5A to 5F net of Credit Notes | |
| 5I | Debit notes in respect of 5A to 5F (i.e. on supplies on which GST is not payable) | Option to report value of 5A to 5F net of Debit Notes | |
| 5J & 5K | Supplies Declared through amendments (on supplies on which GST is not payable) | Option to report value of 5A to 5F net of Amendments | |
| 6 | ITC Details | ||
| 6B | ITC on Inward Supplies (other than RCM, imports etc.) | Option to report ITC from “inputs” and ITC from “Input Services” in a consolidated manner in Colum for ITC from “Inputs” | |
| 6C & 6D | ITC on Inward Supplies liable to RCM from “Unregistered dealer” and from “Registered Dealer” respectively | Option to report ITC from “inputs” and ITC from “Input Services” in a consolidated manner in Colum for ITC from “Inputs” | |
| 6E | ITC on Import of Goods and Services | Option to report ITC from “inputs” and ITC from “Input Services” in a consolidated manner in Colum for ITC from “Inputs” | |
| 7 | Details of Reversal of ITC and ineligible ITC | ||
| 7A to 7E | ITC reversal under various sections and rules (except TRANS-1 & TRANS-2) | Option to report value of 7A to 7E in a consolidated manner in 7H only i.e. Other Reversals) | |
| 8 | Other ITC related information (primarily matching ITC vis~a~vis 2B) | ||
| 9 | Details of TAX Paid during the year (i.e. Annual GST Payment summary as per 3B) | ||
| 10&11 | Sales of FY 2023-24 reported in GSTR-1 of FY 2024-25 | ||
| 12 | Reversal of ITC in FY 2024-25 for the ITC availed in FY 2023-24 | Option not to fill this table | |
| 13 | ITC Availed in FY 2024-25 for the ITC belonging to FY 2023-24 | Option not to fill this table | |
| 14 | Differential tax paid on Table 10 & 11 | ||
| 15 | Details of Demand and Refund | Option not to fill this table | |
| 16 | Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis | ||
| 16A & 16B | Supplies received from Composition taxpayers and deemed supply by job worker | Option not to fill this table | |
| 16C | Goods sent on approval basis but not returned in stipulated time | ||
| 17 | HSN/SAC of Outward Supplies | Report six digits HSN code level if annual turnover >Rs. 5 Crores in Preceding year, For others- 4digit HSN Code for all B2B transactions |
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| 18 | HSN/SAC of Inward Supplies | Option not to fill this table |
Majority of the above relaxations are notified through CGST (Amendment) Rules, 2024 dated 10th July,2024.
Regarding GSTR-9C for FY 2023-24, all tables are mandatory, except for Table No. 14, which remains optional for taxpayers.
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