Table 14 of GSTR-9C (Reconciliation of Input Tax Credit - ITC) is not mandatory and remains optional for taxpayers for FY 2023-24 and FY 2024-25. It is not required to be filled, as per recent notifications to simplify the reconciliation statement.
Tables 5, 7, 9 & 12 are mandatory for GSTR-9C. Tables 6, 8, 10 & 13 must only be filled if there are any unreconciled amounts as per mandatory tables mentioned above.
GSTR-9C must be filed by taxpayers whose annual turnover exceeds Rs. 5 crore in a financial year. This requirement applies to regular taxpayers registered under GST.
For Table 14 (a) – The supplier is compulsory to report in this section a summary of supplies made through ECO, characterized by ECO-GSTIN, on which ECO is obligated to collect Tax at Source (TCS). Any liabilities already described in tables 4 to 10 of GSTR-1 must also be included.
For instance, if you claimed earlier-year ITC between April and October of the next financial year (before the due date of GSTR-3B for October), that must appear in Table 13. So yes, Table 13 is mandatory whenever you've claimed late ITC.
Table 14: Reconciliation of ITC declared in GSTR-9 with the ITC availed on expenses as per audited financial statement or Books. Various sub-heads of general expenses are mentioned in these Tables. A taxpayer needs to declare respective ITC against each head.
GSTR-1 HSN summary rules clarified: B2B HSN entry in Table 12 is now mandatory and validated by GSTN. For B2C, taxpayers with turnover up to ₹5 crore can leave HSN blank. Separate tabs for B2B and B2C simplify filing and reduce errors.
Table 14(b) sale details pertain to those that are reported and paid taxes thereon by e-commerce operator u/s 9(5). 14A. Amendment to sales of earlier tax period made through e-commerce operators on which they must collect TCS under Section 52 or pay tax under Section 9(5), to be reported by the supplier.
(1) Any person supplying online information and database access or retrieval services from a place outside India to anon-taxable online recipient 2[or any person supplying online money gaming from a place outside India to a person in India] shall electronically submit an application for registration, duly signed or ...
All regular GST-registered taxpayers with an annual turnover exceeding Rs. 2 crores are required to file GSTR-9C, which includes a reconciliation statement and certification by a Chartered Accountant (CA) or Cost Management Accountant (CMA).
Yes, since FY 2020-21, you can file a self-certified GSTR 9C without a CA certification. Take an example of GSTR-9C for FY 2024-25 to be filed by 31st December 2025. It is the annual reconciliation statement to reconcile values your GSTR-9 and the audited financial statements, for FY 2024-25.
GSTR 9 is an annual return that GST-registered businesses must file, detailing their financial transactions. GSTR 9C is a reconciliation statement, mandatory for businesses with a turnover exceeding Rs. 2 crores, ensuring consistency between audited financial statements and GSTR 9.
9. From where can I download and use the GSTR-9C Offline Utility in my system?
Example 1 – If GSTR 9 is furnished on 25th December 2025 (due date 31st December 2025) and GSTR 9C is furnished on 7th January 2026. Then no late fees is levied for GSTR 9 as it is furnished within due date. However late fees for 7 days (delay in furnishing of GSTR 9C) is auto populated in GSTR 9C.
Failing to file the return attracts late fees, which is ₹200 per day or a maximum of 0.5% of the turnover. In January 2025, the Central Board of Indirect Taxes and Customs (CBIC) announced relaxation in GSTR–9C via Notification No. 8/2025.
Late fees ₹200 (₹100 CGST + ₹100 UT/SGST) per day of delay, subject to a maximum cap of an amount at ₹0.50% (0.25% + 0.25%) of itsd turnover. No specific provision, hence, subject to a general penalty of ₹25,000. To be filed on the GST portal. To be filed on the GST portal at the time of or after filing GSTR 9.
At any time after commencement of the action a defending party, as a third-party plaintiff, may cause a summons and complaint to be served upon a person not a party to the action who is or may be liable to the third-party plaintiff for all or part of the plaintiff's claim against the third-party plaintiff.
Rule 14A offers a simplified registration route for businesses whose monthly output tax liability on B2B supplies does not exceed ₹2.5 lakh. Eligible applicants can register within three working days after submitting the form and completing Aadhaar e-KYC.
For any standard-rated supplies of goods or services that you make on or after 1 Jan 2024, you must charge GST at 9%. For instance, if you issue an invoice and receive payments for your supply on or after 1 Jan 2024, you must account for GST at 9%.
In case of B2B supplies, the HSN summary is mandatory. 👉In case of B2C supplies, as the HSN code is optional (vide Notification No.
A new section called Table 13 is now mandatory. In this section, businesses need to report a summary of all documents issued during the month, such as: Tax invoices. Credit notes.
As per the GSTN Advisory dated 20th May 2025, the portal now requires businesses to report HSN summary separately for B2B and B2C outward supplies in Table 12 of GSTR-1.
Mandatory Tables in GSTR-9
What are the new changes in GST 2025? Starting September 22, 2025, GST in India will be simplified to primarily two rates: 5% and 18%, with a special 40% rate on luxury and sin goods like tobacco and high-end vehicles.
Yes, HSN code is mandatory in GSTR 9 under certain conditions. From the financial year 2021-22 onwards, it's mandatory to report the HSN Summary for Outward Supplies (your sales) in Table 17 of GSTR-9. Taxpayers with a turnover above Rs. 5 crores must report HSN codes at a 6-digit level.