GSTR 9C

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Jignesh Savaliya

Jignesh Savaliya (Querist)
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25 December 2019 Column 14A to 14Q of GSTR9C is also Optional or only 14S of GSTR9C??

Asiya Begum

Asiya Begum (Expert)
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26 December 2019 Entire table 14 of GSTR 9C is made optional for the FY 17-18 & 18-19.

Jignesh Savaliya

Jignesh Savaliya (Querist)
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26 December 2019 But in GSTR9C changes Notification, it is mentioned that 14S is optional not said for 14A to 14Q.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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27 July 2024 In the GSTR-9C form, which is the annual reconciliation statement for GST, Columns 14A to 14Q are not optional; they are mandatory for accurate reporting. These columns cover various details related to the reconciliation of the Annual Return (GSTR-9) with the audited financial statements.

Here’s a quick rundown of what these columns generally include:

- **14A to 14D**: Details regarding the turnover as per the audited financial statements and the corresponding figures reported in the GST returns.
- **14E to 14H**: Details of the taxes paid and adjustments thereof.
- **14I to 14Q**: Reconciliation of ITC (Input Tax Credit), adjustments, and any discrepancies.

**Column 14S** is specifically optional and pertains to the details of any additional information or adjustments that may not fit into the other columns.

So, while Column 14S can be filled based on the additional information you need to provide, Columns 14A to 14Q are essential for the reconciliation process and must be completed to ensure compliance with GST requirements.