Every GST registered Taxpayer who has opted for the Composition Scheme is required to file an Annual Return. Composition Scheme filers can file their GST Annual Return in Form GSTR-9A. The GST Network has released an offline excel utility to assist the Taxpayers in the preparation of their GSTR-9A. In this article, we will cover the various steps for preparation and filing of GSTR-9A using the Offline Utility Tool:
The Offline utility is available on the GST portal. On the portal, users can select ‘Downloads’ ? ‘Offline Utility’ ? ‘GSTR-9A’ to download the file.
Click on ‘Download’ and extract the excel utility tool from the ZIP file downloaded.
The Offline Utility tool for GSTR-9A is divided into various tabs, and each tab is explained as follows:
Tab 1: ReadMe The 'ReadMe' tab contains various useful details which explain the cases where GSTR-9A is required to be filed. The details of all the tabs in the Utility Tool are also available here.
Tab 2: Home The 'Home' tab requires the Taxpayer to enter their GSTIN and the Financial Year. Additionally, this tab also includes macros to import details through JSON files, export the GSTR-9A prepared using the utility tool into the JSON format, and review of errors noted while uploading the JSON files. Details of these macros are available below in this article.
Tab 3: Pt II The 'Pt II' tab consists of three tables:
Table 6: Details of Outward supplies made during the financial year
Table 7: Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year
Table 8: Details of other inward supplies for the financial year
Tab 4: Pt III The 'Pt III' tab consists of one table: Table 9: Details of tax paid as declared in returns filed during the financial year
Tab 5: Pt IV The 'Pt IV' tab consists of two tables:
Table 10-13: 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 of previous FY whichever is earlier
Table 14: Differential tax paid on account of declaration made in 10,11,12 & 13 above
Tab 6: Pt V The 'Pt V' tab consists of two tables: Table 15: Particulars of Demands and Refunds
In this table, the Taxpayer must enter the:
Table 16: Details of credit reversed or availed
In this table, the Taxpayer must enter the:
In the above tables, only the columns marked in yellow can be edited. All other columns and fields are non-editable and/or are auto-calculated. The details in the editable columns can be imported from the GST portal (‘Import JSON file’). The amount of Central Tax must be equal to the State/UT Tax. In case these do not match then a validation error will appear when the Taxpayer tries to validate the tabs.
This offline utility has the feature of importing and exporting JSON files from/to the GST portal. a. Importing JSON file:
Every composition Taxpayer must file their quarterly returns in Form GSTR-4 on the GST portal. More details on GSTR-4 can be found here.
Taxpayers can download a compilation of GSTR-4 data for any financial year in a JSON format. The steps are as follows:
A page showing the options ‘Offline Upload’ and ‘Download’ (for GSTR-9A) will appear.
In the GSTR-9A utility tool, select 'Open Downloaded GSTR-9A JSON file' in the 'Home' tab and import the downloaded JSON file. The cumulative totals of turnover, taxes paid, etc. which were available on the GST portal will now be auto-populated in the respective sections of the Offline Utility Tool. Taxpayers can verify the details imported and edit the details, where required.
b. Exporting JSON file:
After populating all the applicable fields and validating each tab in the Offline Utility Tool, the next step is to upload the file on the GST portal and complete the filing of GSTR-9A. The steps are as follows:
Errors in the JSON file will prevent the successful uploading/processing of the file on the GST portal. In case any errors are noted, the following steps are to be followed:
After the JSON file is successfully uploaded and processed, it is time to file the GSTR-9A. The steps are as follows:
Taxpayers are advised to export the GSTR-9A in PDF or Excel format and recheck all the details entered.
Note: GSTR-9A cannot be revised after the same is filed online.
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