What is GSTR 9A?

GSTR 9A is basically an Annual Return under GST for taxpayers who have chosen the Composition Levy scheme of taxation. It differs from GSTR 9 because GSTR 9 is for regular taxpayers who file GSTR 1, GSTR2, and GSTR 3. GSTR-9A consists of all the details given in the quarterly returns given by composition taxpayers during a particular Financial Year (FY).

GSTR 9A Eligibility

Taxpayers who have registered themselves under the composition levy scheme of GST are eligible to file the Annual return. It is not applicable to regular taxpayers. GSTR 9A is also not applicable to the following categories

  • Casual Taxable Person
  • Input Service Distributor
  • Non-Resident Taxable Individuals
  • Individuals paying TDS under section 51 of the GST Act
  • E-commerce operators paying TCS  under section 52 of GST Act

GSTR 9A Due Date

GSTR-9A for composition taxpayers is due on 31st December of the subsequent financial year for eg. if a taxpayer has to file returns for the Financial Year 2018-19 they have to file the returns on the 31st December 2019.

GSTR-9A Late Filing Penalty

The penalty for late filing of GSTR-9A is Rs. 100 per day for each GST type i.e. CGST and SGST.Therefore, it becomes Rs. 200 per day of default. There is no penalty for late filing under IGST.
In addition to this, the maximum fine cannot extend to more than 0.25%  of the turnover of the organization.

Particulars required for GSTR-9A

Part of GSTR-9A  Particulars Required
Part-I Auto-populated list of basic information about the taxpayer such as their name, GSTIN(GST Identification Number), Legal name, Trade name
Part-II Outward and Inward supply details as declared in the form GSTR-4 filed during the course of the financial year. Contains a summary of all quarterly returns filed during the FY
Part -III Taxes paid under various categories like CGST, SGST, IGST, Cess, Late fee, Interest, Penalty. Basically the details of taxes paid in accordance with the returns filed throughout the year
Part- IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to the 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.
Part V Other Information
Demands and refunds. Details listing down the demands of tax from the tax department, taxes paid on the demands raised, any outstanding balance to be paid has to be mentioned. Particulars of refunds such as the amount of refund received, pending refunds and  details of refunds claimed should be included as well
Credits reversed or availed. This is applicable in the case that the taxpayer has switched over from regular taxation scheme to composition levy scheme, ITC(Input Tax Credit) will be reversed.  In case a taxpayer switches from a composition scheme to the regular taxation system, ITC is added. Details with regards to ITC have to be submitted here.
Details of late fees for filing returns after the due date or paying the taxes after a particular due date should be mentioned here.

GSTR-9A Format

GSTR 9A

GSTR 9A format

 

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