Please clarify Is table 14 of GSTR 9C optional?

Dear Mr Ankush.,

Before the query :
The GSTR-9C reconciliation statement applicable to above 2cr turn over dealers...
You know As per IT act the said turn over is under tax audit...


As per Your query :
In GSTR-9C the column no 14 is optional for FY 17-18 and 18-19 as per latest Simplifications...


But,
As per my view it's better to bifurcate the expenditure wise details as per financial statement...
If it's critical then better to short out which is available easier in AFS...