All taxpayers registered under the Composition Scheme
of GST are required to file their annual returns in the Form GSTR -9A
. Details pertaining to outward supplies, inward supplies, taxes paid, refund claimed, demand raised or input tax credit availed are required to be provided in this annual return form.
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. Who must file GSTR-9A?
There can be 2 cases in which a taxpayer is required to file GSTR-9A for a financial year:
1. A taxpayer who has opted for the composition scheme at any time during the financial year.
2. A taxpayer who opted out of the scheme in the middle of the year.
If a taxpayer Mr.X has registered under composition scheme on 1st October 2017 and has never opted out of the scheme since then. In such a case, he should file:
a. GSTR-9 for the period 1st July 2017 to 30th September 2017.
b. GSTR-9A for the period 1st October 2017 to 31st March 2018.
c. Thereafter, for each financial year, he should file GSTR-9A till he opts out of the scheme.
However, the following persons are not required to file GSTR-9A:
2. What are the pre-requisites to be kept in mind for filing GSTR-9A
1. A taxpayer should have opted for composition scheme for at least a single day in a financial year.
2. A taxpayer should have filed all GSTR-4
’s for the financial year, before filing GSTR-9A.
3. A taxpayer should preview Form GSTR-9A before filing because it cannot be revised after filing.
3. Step-by-step guide to filing GSTR-9A
Step 1: Login and navigate to GSTR-9A
Login to GST Portal and go to the ‘Services’
Tab, click on ‘Returns’
and then click ‘Annual Return’
Select the ‘Financial Year’
on the ‘File Annual Returns’
page. An important message will pop up detailing the steps to be performed for the Online/Offline
filing of GSTR-9A. Click ‘Prepare Online’
At present, the offline tool for filing GSTR-9A is not made available. It has to be filed online.
Step 2: Answer the questionnaire
Answer the question as to whether you want to file a Nil return for the financial year.
Select ‘Yes’ only if ALL of the criteria mentioned below are satisfied.
1. No outward supply
2. No receipt of goods/services (i.e. purchases)
3. No other liability to report
4. Not claimed any credit
5. No refund claimed
6. No demand order received
7. No late fees to be paid
If yes, provide the turnover details of the previous financial year, click on “compute liabilities” to compute late fees, if any, and proceed to file.
If no, then the ‘GSTR-9A Annual Return for Composition Taxpayers’ page will be displayed reflecting various tiles for which details need to be filed.
The period for which the taxpayer has been a composition taxpayer during the year is displayed on the screen.
Download the system computed summary of GSTR-9A and GSTR-4 summary
by clicking on the respective tabs. This will help in providing details in actual tables.
Step 3: Enter details in various tiles for the financial year
A. Details of outward supplies
1. Click on the ‘Details of Outward supplies made during the financial year’
tile. Details will be auto-populated from Filed GSTR-4 return.
2. Enter the turnover details. If the details are more/less than 20% of the auto-populated details then the cells will be highlighted. A confirmation message will pop up asking if you want to proceed despite deviation.
3. Click ‘yes’ to accept the details.
4. A confirmation will pop up displaying ‘save request is accepted successfully’.
5. Go back to the ‘GSTR-9A dashboard’. The outward supply tile will reflect the total turnover & tax details.
Update the required information for the rest of the tiles mentioned below and follow the same steps to save the data:
B. Details of inward supplies for which tax is paid on reverse charge mechanism
C. Details of other inward supplies
D. Details of tax paid
E. Details of transactions related to the previous year declared in the returns of April to September of the current FY or up to the date of filing the annual return for the previous FY, whichever is earlier
F. Differential tax paid due to transactions related to the Point no. E
G. Details of demands/refunds
H. Details of credit reversed/availed
Step 4: Preview draft GSTR-9A
A taxpayer can preview the form in PDF/excel format
For preview in PDF format:
1. Click ‘Preview GSTR-9A (PDF)’ on the GSTR-9A dashboard.
2. A draft will be downloaded and the same can be edited if required.
For preview in Excel format:
1. Click ‘Preview GSTR-9A (Excel)’ on the GSTR-9A dashboard.
2. A draft will be downloaded and a link will be displayed.
3. Click on the link to download a ‘zip file and the excel file of summary GSTR-9A can be extracted from it.
The Preview Summary
should be reviewed in detail before computing liabilities. Once the return is filed, the same cannot be revised.
Step 5: Compute liabilities and late fees
On clicking ‘Compute Liabilities’, the GST portal will process all the details provided in various tables. It also calculates late fees if there is a delay in filing return. After some time, a confirmation message will be displayed saying ‘ready to file as on date’.
Click on the ‘Late fees payable and paid tile’ which is now enabled. If there are any late fees to be paid, the taxpayer can make the payment from the funds available in the electronic cash ledger. In case, the funds are less in the cash ledger, the additional payment can be made via Netbanking, over the counter or NEFT/RTGS by creating an additional payment challan.
Step 6: Preview draft GSTR-9A
A taxpayer should again preview the draft GSTR-9A in PDF/Excel format by following the same steps as mentioned in Step 4.
Note: Reviewing the file again is a must because now it will reflect the details of late fees paid and payable.
Step 7: Proceed to file GSTR-9A
1. Select the declaration check box and then select the ‘Authorised Signatory’.
2. Click ‘File GSTR-9A’.
3. Submit Application page will be displayed with two options for filing.
4. File with DSC:
Taxpayer has to browse and select the certificate. Sign and submit.
5. File with EVC:
An OTP will be sent to the registered email ID and mobile number. Validate the OTP. Upon successful validation, the status of the return changes to ‘Filed’.
A taxpayer can make any additional payment through Form DRC if any. The link will be displayed on the successful filing of the return.
You can use the ClearTax GST Software
to file returns quickly. The software helps you-
- Download GSTR data across months in bulk, from the GSTN
- Upload sales and purchase registers at the click of a button
- Autofill HSN wise summary in GSTR-9