Table of Contents
GSTR-9A is an important return to be filed under the GST regime. It is an annual return to be filed by registered taxpayers who have opted for the Composition Scheme.
It is a document that taxpayers who have opted for the Composition Scheme have to file for a financial year. The document includes all the information regarding the quarterly returns filed by the composition taxpayers during a financial year.
This return can’t be revised. File after careful scrutinization.
Taxpayer opted for the composition scheme at any time during a financial year. Also, taxpayer who have opted out of the scheme in the middle of a year have to file GSTR-9A form.
The following are not to file GSTR-9A:
The taxpayer has to file this return on or before 31st December following the close of the financial year. If a taxpayer has to file GSTR-9A for the year 2019-20, he has to file it on or before 31st December 2020.
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GSTR-9A can’t be filed offline. Therefore, it is important to understand and follow the steps before you can file it online.
Here below are the mentioned steps to file GSTR-9A online.
Enter whether you want to file a NIL return
Click YES only if the following criteria is met
If your answer is YES, give the turnover details of last financial year. Select ‘compute liabilities’ and file.
If your answer is NO, ‘GSTR-9A Annual Return for Composition Taxpayers’ will appear where you will have to enter various details.
The taxpayer can download the system computed summary of GSTR-9A and GSTR-4 summary.
a. Details of outward supplies
b. Details of all inward supplies for which tax is paid on reverse charge mechanism c. Details of all the other inward supplies d. Details of tax paid e. Details of all 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
You can preview the form in PDF/excel format
PDF format preview: Click ‘Preview GSTR-9A (PDF)’
Excel format preview Click ‘Preview GSTR-9A (Excel)’
Preview draft GSTR-9A in PDF/Excel format (Preview carefully as it will reflect the details of late fees payable and paid)
A taxpayer will be liable to pay Rs.100 under Central Goods and Services Tax (CGST) and Rs. 100 under State Goods and Services Tax (SGST). Essentially, the taxpayer will be paying Rs. 200 per day from the next day of the due date till the date of actual filing.
The taxpayer has to pay utmost attention while filing GSTR-9A. It is important to file valid information for the annual return. For the smooth filing of GST Returns and to avoid financial losses, filing GST-R9A on time is essential.