GSTR-9A: Due Date, Applicability, Turnover Limit, Format, Penalty

Under GST, registered taxpayers including those registered under composition scheme have to file annual returns once a year. Accordingly, CBIC notified the GSTR-9 (for regular taxpayers) and GSTR-9A (for composition taxpayers) formats along with requisite instructions vide Notification No. 39/2018 – Central Tax dated 4th September 2018 and updated on 31st December 2018 via Notification 74/2018.

However, department has scrapped GSTR-9A with effect from FY 2019-20 and replaced it with revised GSTR-4. Hence, if you are a composition taxpayer, you must file GSTR-4 as a annual return. 

This article provides information about GSTR-9A which was filed by applicable taxpayers till FY 2018-19.

Latest Updates

22nd June 2024
In the 53rd GST Council meeting, the Council recommended that the filing of GSTR-9/9A for FY 2023-24 may be exempted for taxpayers having an aggregate annual turnover up to Rs.2 crore.

Further, the Council recommended that the deadline to file GSTR-4 for the financial year be extended from 30th April to 30th June of the succeeding financial year from FY 2024-25 onwards.

The changes will come into effect once notified by the CBIC. 

What is GSTR-9A?

GSTR-9A is the annual return that was filed once in a year by taxpayers who opted for the composition scheme under GST for a particular financial year upto FY 2018-19. It includes all the information furnished in the quarterly returns filed by the composition taxpayers during that financial year.

Who had to file GSTR-9A?

All taxpayers registered under the composition levy scheme under GST had to file GSTR-9A. However, the following persons were not required to file this return:

• Non-resident taxable persons
• Input service distributor
• Casual taxable person
• Persons paying TDS under section 51 of the Act
• e-Commerce operator paying TCS under section 52 of the Act

GSTR-9A due date

GSTR-9A had to be filed on or before 31st December* of the year following the closure of a particular financial year. For example, if the composition taxpayer was filing his annual return for the FY 2017-18, the taxpayer should have filed it, on or before 31st December 2018*.

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

*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

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

The format for Form GSTR – 9A was last revised vide CGST Notification No. 74/2018 – Central Tax dated 31st December 2018.

It is important that true and correct information is disclosed in the annual return. The data declared in the annual return would be the starting point of assessment of the taxpayer by the Department. The annual return also serves a useful purpose of rectifying mistakes committed at the time of filing the quarterly GSTR-4 or CMP-08 upto FY 2018-19. All information disclosed in GSTR-9A must be cross-checked with the books of accounts and the regular returns/forms filed for the entire financial year. 

It must be noted that additional tax liability not declared in quarterly GSTR – 4 or CMP-08 can be declared in GSTR – 9A and tax can be paid voluntarily along with interest in Form DRC-03.  A comprehensive list of what needs to be declared and from where one can fetch the information can be referred from the ready reckoner given below: 

Clear GST assists you in a fast and easy filing of GST annual returns:

• Smart features for you to enjoy a hassle-free filing 
• Auto-filling of all tables -An extensive reconciliation of books of accounts with GST returns 
• Get suggestions for mismatches at sectional and invoice level 
• Instant filing of an accurate GSTR-9 onto GSTN For further understanding of features, read here. 

Both online and offline excel options are available to verify and file GSTR-9 along with a complete audit trail. You can track and manage multiple clients all in one place!