GSTR-9A: Summary, Format, Due Date

Table of Contents

GSTR-9A is a yearly return that a composition taxpayer must file. It is a summary of all GSTR 4 returns; any additions or deletions not made before can be made in the yearly return.

GSTR-9A is the annual return filed once a year by taxpayers who choose the composition scheme under GST for a certain fiscal year up to FY 2018-19. It contains all of the information provided in the quarterly returns filed by composition taxpayers during the fiscal year.


Who had to file GSTR-9A?

GSTR-9A was required to be filed by all taxpayers registered under the GST composition levy scheme. However, the following individuals were exempt from filing this return:

  • Casual Taxable Person
  • Persons paying TDS under section 51 of the Act
  • e-Commerce operators paying TCS under section 52 of the Act
  • Non-resident taxable persons
  • Input service distributor
  • Details required for GSTR-9A

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Sl. No.Parts of GSTR-9AParts of GSTR-9A
1Part-IBasic 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.
2Part-IIDetails 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.
3Part-IIIDetails 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.
4Part-IVParticulars 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.
5Part-VOther 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 โ€“ 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 โ€“ Late fee on account of late payment of tax or late filing of returns shall be mentioned in this section.

Penalty for late filing

Under CGSTUnder SGST/UTGSTTotal
Rs.100* per day of defaultRs.100* per day of defaultRs.200 per day of default

When was GSTR-9A due?

GSTR-9A has to be filed on or before the 31st December of the year after the fiscal year’s end. For example, if the composition taxpayer was submitting his annual return for the fiscal year 2017-18, he should have done so on or by December 31, 2018.

How to prepare it? 

The format for Form GSTR โ€“ 9A was recently amended on December 31, 2018, by CGST Notification No. 74/2018 โ€“ Central Tax.

It is critical that the yearly return has the genuine and proper information. The data disclosed in the yearly return would be the Department’s starting point for assessing the taxpayer. The yearly return is also important for correcting errors made when reporting the quarterly GSTR-4 or CMP-08 up to FY 2018-19. GSTR-9A information must be cross-checked with the books of accounts and normal returns/forms filed for the whole fiscal year.

The format for Form GSTR โ€“ 9A was recently amended on December 31, 2018, by CGST Notification No. 74/2018 โ€“ Central Tax.


Steps to file GSTR-9A

  1. Log in to the GST portal
  2. Go to  โ€“  Services-> Returns -> Annual returns.
  3. Select the Financial year for which GSTR-9A Form is to be filed & then click on Prepare online in the GSTR-9A tab.
  4. Answer the questions after the above step in โ€˜YESโ€™ or โ€˜NOโ€™ Accordingly.
  5. After which the following screen will be displayed. Enter here the turnover in the Previous financial year& click on save.
  6. Download the โ€˜GSTR-9A System computed Summary (PDF)โ€™ & โ€˜GSTR-4 summary (PDF)โ€™ for your reference.
  7. Click on the โ€˜Details of outward supplies made during the financial year โ€˜ tab to enter the details of outward supply. This will be auto-filled from the GSTR-4 form that you had filed. Save the data entered & click on the tab โ€˜Back to GSTR-9A dashboard tabโ€™.
  8. Likewise, enter the details of tax paid through credit & cash ledger, late fine paid, details of transaction of preceding previous year shown in the previous year, and any differential tax paid due to this. Details of demand & refunds.
    After entering the details stated above Click on the preview draft to generate a summary of GSTR-9A & check it thoroughly.
  9. Click on the โ€˜Compute liabilitiesโ€™  tab To compute the late fine payable (if any).
    Click on the late fine payable & paid tab it will enable the taxpayer to pay any late fine it any through challan or cash ledger.
  10. Then click on โ€˜Preview draft GSTR-9A (Excel)โ€™ to review the form.
    Then click on the โ€˜File GSTR-9Aโ€™ tab to file the FORM GSTR9A.
    Select the checkbox to confirm the declaration, select the Authorized signatory & then File the form using DSC/EVC as the case may be.
    Download the filed form for your records.
  11. After entering the details stated above Click on the preview draft to generate a summary of GSTR-9A & check it thoroughly.


Suggestion

Check out our blogs: GSTR-4Tax incomeCMP-08 form, GSTR-2A etc.

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