GSTR 9C- Tables Optional or Mandatory
This query is : Resolved
02 November 2025
Dear Members,
In GSTR 9C Table 14 -Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account, Is it mandatory? because not mentioned in any official notification as optional. If not declared by government then it is deemed mandatory because they haven't given any clarification as such?
In GSTR 9C Table 14 -Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account, Is it mandatory? because not mentioned in any official notification as optional. If not declared by government then it is deemed mandatory because they haven't given any clarification as such?
03 November 2025
In GSTR-9C, Table 14 which deals with the reconciliation of ITC declared in the Annual Return (GSTR 9) with ITC availed on expenses as per the audited Annual Financial Statement or books of account is not mandatory. This is based on the following findings:
According to Notification No. 56/2019 issued on 14th November 2019, taxpayers have the option to not fill in details of ITC reconciliation in Tables 12B, 12C, and 14 of GSTR-9C.
According to Notification No. 56/2019 issued on 14th November 2019, taxpayers have the option to not fill in details of ITC reconciliation in Tables 12B, 12C, and 14 of GSTR-9C.
03 November 2025
Table 14 is considered optional as per updates and clarifications related to FY 2023-24 and onwards.
While the government has not explicitly labeled Table 14 as "optional" in all notifications, the non-mention as mandatory combined with the explicit option given in Notification 56/2019 effectively makes it optional to report this reconciliation.
If there is no specific government clarification that makes Table 14 mandatory, the absence of such a notification means the table is deemed optional.
The table is used for reconciliation purposes and helping audit records but is not a compulsory reporting requirement.
In essence, the government did not issue a mandate or notification to make Table 14 compulsory. Thus, it is not mandatory to fill Table 14 in GSTR-9C and taxpayers can choose not to declare it without penalty according to the current regulatory guidance and notifications.
While the government has not explicitly labeled Table 14 as "optional" in all notifications, the non-mention as mandatory combined with the explicit option given in Notification 56/2019 effectively makes it optional to report this reconciliation.
If there is no specific government clarification that makes Table 14 mandatory, the absence of such a notification means the table is deemed optional.
The table is used for reconciliation purposes and helping audit records but is not a compulsory reporting requirement.
In essence, the government did not issue a mandate or notification to make Table 14 compulsory. Thus, it is not mandatory to fill Table 14 in GSTR-9C and taxpayers can choose not to declare it without penalty according to the current regulatory guidance and notifications.
09 November 2025
Good luck...
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