TABLE NO. 14 OF GSTR-9C, Goods and Services Tax - GST

[Shailander Jain]

Is Table no 14 of GSTR-9C is mandatory to fill for Financial Year 2023-24 GSTR-9C.

Please guide.

Posts / Replies

[Ganeshan Kalyani]

Table 14 is optional for FY 2023-24. Refer Notification no.12/2024-CT dated 10.07.2024.

This table is for reconciliation of ITC declared in the Annual Return (GSTR-9) against the expenses booked in the audited Annual Financial Statement or books of account.