GSTR-9A – Overview, Due Dates & Format

What is GSTR-9A?

The GSTR-9A is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST for a particular financial year. It includes all the data provided with within the quarterly returns filed by the composition taxpayers throughout that year.

Who should file GSTR-9A?

All taxpayers registered under the composition levy scheme under GST should file GSTR-9A.

However, the following persons are not required to file this :

1. Non-resident taxable persons
2. Input service distributor
3. Casual Taxable Person
4. Persons paying TDS under section 51 of the Act
5. E-commerce operator paying TCS below section fifty two of the Act

When is GSTR-9A due?

GSTR-9A has to be filed on or before 31st December* following the close of financial year. For example, if the composition taxpayer is filing his annual return for the FY 2017-18, the taxpayer should file it, on or before 31st December 2018.

What is the penalty for the late filing of GSTR-9A?

Under CGST	Under SGST/UTGST	TOTAL
Rs.100 per day of default	Rs.100 per day of default	Rs.200 per day of default

Maximum late fee per day cannot exceed 0.25% of Turnover in the State or Union territory under CGST/SGST/UTGST.

Details to be provided in GSTR-9A?

Sl. No.	Parts of GSTR-9A	Details to be provided
1	Part-I	Basic Details such as GSTIN, Legal Name, Trade Name of the taxpayer that is auto-populated
2	Part-II	Details of outward and inward supplies declared in GSTR-4 filed during the financial year. This input consists of summary from all quarterly returns filed during the FY.
3	Part-III	Details of tax paid as declared in returns filed during the financial year. Tax paid under different heads such as IGST, CGST, SGST, Cess, Interest, Late Fee, Penalty has to be mentioned here.
4	Part-IV	Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return whichever is earlier. This section consists of summary of amendments or corrections relating to entries of previous FY. It may be additions or omissions.
5	Part-V	Other Information such as the following given below: Particulars of Demands and Refunds. Here, details of any demands for tax from the tax department, tax paid on the demand raised, any balance to be paid shall be mentioned. Also, details of Refund claimed, refund received out of the claim, pending refund shall be mentioned. Details of credit reversed or availed – If a taxpayer switches from regular to composition scheme or vice versa, ITC shall be reversed or added respectively. Such details pertaining to ITC shall be entered here. Late fee payable and paid – Late fee on account of late payment of tax or late filing of returns shall be mentioned in this section.

How to prepare GSTR-9 & a detailed discussion of form

Important recent amendments to be noted:

• The format for Form GSTR – 9A has been revised vide Notification No. 74/2018 – Central Tax dated 31 December 2018.

• The due date for filing Form GSTR – 9A for FY 2017 – 18 has been further extended to 30 June 2019.

It is vital that true and proper data is disclosed within the annual come back.

The data declared within the annual come back would be the start line of assessment of the remunerator by the Department.The annual return also serves a useful purpose of rectifying mistakes committed at the time of filing GSTR -4.All data disclosed in GSTR – nine should be cross-checked with the books of accounts and therefore the type GSTR – four filed for the amount.

It should be noted that extra liabilities not declared in type GSTR – four are often declared in GSTR – 9A and tax are often paid voluntarily together with interest in Form DRC-03.

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