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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 Wh
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FAQ :
The mandatory tables for FY 2024-25 include Tables 4A-4G (outward supplies), 4I-4L (credit/debit notes), 5A-5C and 5D-5F (zero-rated, exempt, nil-rated, non-GST supplies), 6A1 and 6A2 (ITC of preceding year and current year), 6B-6M (detailed ITC breakup), 7A, 7A1, 7A2 & 7B-7E (ITC reversals), 7F-7G (TRAN-1/2 reversals), 8A-8G (ITC reconciliation), 8H1 (IGST on imports), 9 (tax summary), 10-11 (outward liability reporting), 12-13 (ITC reversal/claim reporting), and 17 (HSN summary of outward supplies).
Tables 4A-4G capture all taxable outward supplies, including B2B, B2C, exports/SEZ with tax, advances, and RCM.
Table 6B-6M requires a detailed breakup of Input Tax Credit (ITC) by type, such as regular inward supplies, reverse-charge, imports, ISD, reclaims, and capital goods. This section must reconcile with your books and GSTR-2B.
Table 17 requires an HSN-wise summary of outward supplies. It is mandatory if your turnover is above ₹5 Crore, requiring 4 digits for supplies up to ₹5 Crore and 6 digits for turnover above ₹5 Crore. Otherwise, it is optional.
Yes, from FY 2024-25, Tables 7A1 and 7A2 are new tables for reporting ITC reversals under specific rules, requiring a more granular breakdown.
Optional tables include 5H-5K (credit/debit notes for exempt/nil/non-GST supplies), 15-16 (demands, refunds, supplies), and 18 (HSN-wise summary of inward supplies).
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