Updated on: Dec 20th, 2023
7 min read
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.
26th May 2022
As per the CGST Notification no.7/2022 dated 26th May 2022, the late fee has been waived for the delay in filing GSTR-4 for FY 2021-22, if it is filed between 1st May and 30th June 2022.
9th March 2021
The Form GSTR-9A has been disabled from FY 2019-20 onwards for composition taxpayers due to the introduction of GSTR-4 (Annual return). However, the GSTR-9A is optional and can be filed for FY 2017-18 and FY 2018-19.
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.
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:
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*.
|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.
Parts of GSTR-9A
Details to be provided
Basic details such as GSTIN, Legal Name, Trade Name of the taxpayer that is auto-populated, annual turnover of previous FY, and the period of composition scheme during the year.
Details of outward and inward supplies declared in regular quarterly returns (either quarterly GSTR-4/ CMP-08) filed during the financial year. This input consists of a summary from all quarterly returns filed during the FY.
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.
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 a summary of amendments or corrections relating to entries of previous FY. It may be additions or omissions.
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.
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:
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I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more
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