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GSTR-9A – Overview, Due Dates & Format

Updated on

    Under GST, registered taxpayers including those registered under composition scheme have to file Annual Returns once in a year. Formats of GST Annual Return Forms GSTR-9(for regular taxpayers) and GSTR-9A(for taxpayers registered under composition scheme) were notified by CBIC along with requisite instructions vide Notification No. 39/2018 – Central Tax dated 04th September 2018 and updated on 31st Dec 2018 via Notification 74/2018.

Latest Updates

Update as on 28th February 2021 The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further extended up to 31st March 2021. Budget 2021: Update as on 1st February 2021 GST audit requirement by specific professionals such as CAs and CMAs has been removed from the GST law. Section 35 and 44 were amended for this. As per the amendment, only GSTR-9-annual returns on a self-certification basis needs to be filed on the GST portal by taxpayers, completely removing the requirement for GSTR-9C -reconciliation statement. However, the financial year and date of applicability of this removal are yet to be clarified by the government. Update as on 30th December 2020 The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been extended up to 28th February 2021. Update as on 28th Oct 2020 The due date to file GSTR-9 & GSTR-9C for the FY 2018-19 is further extended up to 31st December 2020.

1. 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 information furnished in the quarterly returns filed by the composition taxpayers during that financial year.

2. 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 :
  • 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

3. 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*.

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

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.

5. 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.

6. How to prepare GSTR-9A & 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 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 GSTR -4. All information disclosed in GSTR – 9 must be cross-checked with the books of accounts and the Form GSTR – 4 filed for the period. It must be noted that additional tax liability not declared in Form GSTR – 4 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:

Ready reckoner for GSTR-9A preparation

  ClearTax 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 alongwith a complete audit trail. You can track and manage multiple clients all in one place! Signup on ClearTax for a hassle-free GSTR 9 filing

Watch this video to easily learn about GSTR 9 :