For FY 2024-25 you can now easily file GSTR-9 by yourself you just need to focus- which tables are mandatory or optional in GSTR‑9.
Here is a concise table version of the details already explained (mandatory/optional and key purpose for main tables):
| Table Nos. | Mandatory / Optional | What They Capture |
| 4A-4G | Mandatory |
All taxable outward supplies(B2B, B2C, exports/SEZ with tax, advances, RCM). |
| 4I-4L | Mandatory |
Credit/debit notes and amendments with respect to 4B to 4E. |
| 5A-5C | Mandatory |
Report zero‑rated without payment of tax, exempt, nil‑rated and non‑GST outward supplies. |
| 5D-5F | Mandatory |
Exempt, nil‑rated and non‑GST outward supplies; exempt and nil‑rated may be clubbed in 5D, but non‑GST must be shown separately in 5F. |
| 5H-5K | Optional |
Credit/debit notes and amendments relating to exempt/nil/non‑GST supplies, which can instead be merged into main Table 5. |
| 6A | Auto‑populated | Total ITC as per GSTR‑3B. |
| 6A1 | Mandatory |
ITC of preceding financial year that was actually availed through 3B in the current year. |
| 6A2 | Mandatory | Net ITC pertaining to the current financial year (A-A1) |
| 6B-6M | Mandatory |
Detailed breakup of ITC by type: Regular inward supplies, reverse‑charge, imports, ISD, reclaims, capital goods etc., which must reconcile with books and GSTR‑2B. |
| 7A, 7A1, 7A2 & 7B-7E | Mandatory |
ITC reversals under Rules 37, 37A, 38, 39, 42, 43 and blocked credits u/s 17(5), reported in a more granular manner from FY 2024‑25. Some reversals now have to be shown separately from FY 24‑25 and that 7A1 and 7A2 are new tables. |
| 7F-7G | Mandatory | ITC reversals relating to TRAN‑1 and TRAN‑2 transitional credits, where applicable. |
| 8A-8G | Mandatory | Reconciliation between ITC as per GSTR‑2B and ITC as per GSTR‑9, including credits not availed, ineligible ITC, and timing differences. |
| 8H1 | Mandatory | IGST on imports paid in current FY but availed as ITC in the next FY, isolating cross‑year import credits. |
| 9 | Mandatory | Summary of tax payable and tax paid |
| 10-11 | Mandatory where applicable | Outward liability of FY 2024‑25 reported up to 30 November of next year |
| 12-13 | Mandatory where applicable (otherwise effectively optional) | ITC of FY 2024‑25 reversed/claimed up to 30 November of next year |
| 15-16 | Optional | Information on demands, refunds, supplies. |
| 17 | Mandatory above threshold, otherwise optional | HSN‑wise summary of outward supplies. Up to 5 Crore 4 digit and above 5 Crore 6 digit level for all supplies. |
| 18 | Optional | HSN‑wise summary of inward supplies, generally not compulsory but helpful for departmental queries and analytics. |
Just ensure all mandatory tables are correctly filled from your books and returns, and use the optional tables only where you want to give extra clarity.
CAclubindia
