Which Tables Are Mandatory in GSTR-9?

At the end of each calendar year, GST taxpayers have to file a GSTR-9 return. Since this is a year-end GST return, it is required to provide details in depth. And that is the reason why it is overwhelming to file. 

Fortunately, not all tables/data fields can be mandatory for your business. Meaning, you can skip a part of the form. However, there is confusion among businesses as to which data field/table to skip. 

To clear your confusion, we are doing a detailed GSTR-9 table-wise analysis in this blog so that you can file GSTR-9 without any hurdles.

Is GSTR-9 Mandatory for Everyone in 2025?

As per the latest GST update (November 2025), GSTR-9 is mandatory for all regular businesses/taxpayers whose annual aggregate turnover is more than ₹2 crore during the financial year.

However, for businesses with turnover up to ₹2 crore, filing GSTR-9 is optional, though highly recommended.

Let’s simplify this with an example.

Example:

If your total turnover for FY 2024-25 was ₹1.75 crore, you can skip filing GSTR-9.

But if it was ₹2.05 crore, you must file it before the deadline to avoid penalties.

GSTR-9 Table-Wise Analysis 

GSTR-9 is the annual summary of GST. As per the latest directives, if your annual aggregate turnover exceeds ₹ 2 Crore a year, GSTR-9 is mandatory. If not, you can file voluntarily, offering a chance to skip filing. In this section, we analyse all the GSTR-9 tables in detail so that you can file the return without any hurdles. 

GSTR-9 Mandatory Tables 

Tables 1 to 3: Basic Details. 

Auto-filled with your GSTIN, legal name, and trade name. No need to fill it manually, you just need to verify the details. 

Table 4: Outward Supplies. 

This is a sales summary. Break it down by taxable (with IGST, CGST, SGST/UTGST), zero-rated (exports), and exempted supplies. It is pulled from GSTR-1; no need to update manually. 

How is it calculated? 

For example, if you sold ₹50 lakh in taxable goods, the tax split is reported here. With the introduction of the GSTR-1A form, even corrections are automatically updated. 

Table 6: ITC Claimed. 

This is the trickiest section of the GSTR-9 form. In this section, report what you have availed of registered suppliers (6B), unregistered (6C), imports (6D), and reverse charge (6E).

Table 7: ITC Reversed. 

Details of any ITC reversal must be mentioned in this section, like under Rule 37 (non-payment to vendors within 180 days). You can lump most in 7H, but TRAN-1/2 reversals (7F, 7G) are must-report.

Table 8: ITC Reconciliation. 

Mention other relevant information about ITC. 

Table 9: Tax Payable. 

Auto-populated from GSTR-3B, but open for editing. 

Tables 10 & 11: Refunds and Demands. 

Refund claims (10) and any notices paid (11). If it is not relevant for you, feel free to skip. 

These GSTR 9 mandatory tables cover 80% of the heavy lifting. Reconcile with GSTR-3B monthly to make it smoother.

GSTR-9 Optional Tables 

Table 5: Supplies Not Taxed. 

Zero-rated, exempted, nil-rated sales. Optional if none apply. 

Table 12: ITC Reversal from Prior Year. 

For credits availed last year but reversed in this one. Now mandatory in parts due to updates, but sub-details like 12B/C are skippable if zero.

Table 13: ITC Availed from Prior Year

This table is the opposite of the above one. If the credits were not taken last year, claim them this year. Check your ledgers before filling in the details. 

Table 14: Differential Tax. 

Adjustments from Tables 10/11. Optional, but useful if you amended post-year-end.

Table 15: Description of Adjustments. 

Explanatory notes for tweaks in 5B-5N. Skip unless complex.

Table 16: Miscellaneous. 

Composition supplies, deemed sales, and approved goods. It is rare for most businesses. 

Tables 17 & 18: HSN Summary. 

Outward (17) and inward (18) supplies by HSN codes. Mandatory for classification, especially if you are in manufacturing.

Table 19: Late Fee. 

It is auto-calculated. File early to keep it at zero.

GSTR-9 Table-Wise Analysis: At a Glance

Closing Notes 

Now you know what the GSTR-9 mandatory tables are, which ones are and which are optional, and check your data table by table, you will see that the process is not as difficult as you think.

And even if you are still struggling, you should not worry; you can use Munim GST Return Filing Software to do all the work, including the reconciliation and filing. It assists in making all the tables accurate and enables you to reconcile the data easily. Sign up now, before it’s too late for GSTR-9 filing. 

Frequently Asked Questions

1. Who has to file GSTR-9?​

GSTR-9 is mandatory for all regular taxpayers registered under GST whose aggregate turnover exceeds ₹2 crore during the financial year.

2. Is an HSN-wise summary mandatory in GSTR-9?

Yes, it is mandatory for businesses with a turnover exceeding ₹5 crore. 

3. Can GSTR 9 be revised​

No, once GSTR-9 is filed, it cannot be revised.

About the author

Mehul Jagwani

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Mehul is a seasoned content writer with a passion for simplifying complex accounting and GST topics. With a keen interest in entrepreneurship and business management, he specializes in creating informative and engaging content for themunim.com. His goal is to help businesses understand and implement accounting and GST software solutions effectively. When he's not crafting content, Mehul enjoys exploring new places and spending time with his Golden Retriever.