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GSTR 9A – Overview, Due Dates & Format

Updated on June 5th, 2019 in GST

Every taxable person including composition scheme holder has to furnish annual GST return, under the GST regime. In this article, we will discuss the annual GSTR 9A that has to be furnished by a taxpayer registered under composition scheme.

 

 

1. What is GSTR 9A?

GSTR 9A is an annual GST return which has to be furnished by composition scheme holder for every financial year. Moreover, it contains the summarized data of all the quarterly returns that have been furnished by the composition scheme holder.

2. Who shall not file GSTR 9A?

As GSTR 9A is for the composition scheme holder so it shall not be filed by the following person:

  • NRTP (Non-Resident Taxable Person)
  • ISD (Input Service Distributor)
  • CTP (Casual Taxable Person)
  • TDS Deductor
  • TCS Collector

3. When is the due date for GSTR 9A?

The due date for filing GSTR 9A is 31st December of every year following the financial year closure. Let us understand this with an example, if the composition scheme holder wants to file the annual GSTR 9A for the financial year 2018-19, then he has to file it on or before 31st Dec 2019.

4. What is the penalty for filing GSTR 9A after the due date?

The penalty for late furnishing of GSTR 9A is 200 INR (100 CGST + 100 SGST). However, the penalty cannot exceed ¼ or 0.25% of total turnover during such period of non-filing of GSTR 9A.

 

5. What details shall be furnished in the GSTR 9A Form?

GSTR 9A

GSTR-9A Part

Details that has to be furnished in the Form GSTR-9A

Part-I

Basic Details of the composition taxable person such as
GSTIN
Legal Name
Trade Name
(These fields are auto-populated)


Part-II

This part of the form contains the outward and inward supplies details that are furnished in quarterly GST return (GSTR-4) during that financial year.

Part-III

In Part-III of GSTR-9A, the taxpayer has to furnish the details about the tax paid under different heads such as IGST, CGST, SGST, CESS including penalty and interest if any as mentioned in the quarterly return.

Part-IV

This part of the form GSTR-9A includes a consolidated summary of correction or amendment made in the entries relating to the previous financial year. The amendment or correction can be either omissions or additions or both.

Part-V

The part-v of form GSTR-9A includes other Information such as:

Demands and Refunds details
Under this head, the taxpayer has to furnish tax paid by him on the demand of the tax department or any balance left to be paid. In addition to this shall also show refund received by the taxpayer for the claim and also pending refund if any.

ITC reversed or availed
In case if a taxpayer is opting for composition scheme from regular scheme then all the details regarding ITC shall be mentioned too.

Late fee payable and paid
In this part of the form, the composition scheme holder has to mention the amount of late fee a taxpayer has to pay or paid during the previous financial year.


 

6. The bottom line

A taxpayer shall always feed true and correct data in GSTR 9A form an assessment of the taxpayer by the GST authorities are done on the basis of this.

Through GSTR 9A a taxpayer can easily rectify or amend any mistake that he may have committed at the time of filing GSTR 4. So, all the data furnished in GSTR 9A shall be cross-verified with GSTR 4 before filing.

In addition to this, if a taxpayer has forgotten to mention the additional tax liability in GSTR 4 then he can declare such liability in GSTR 9A along with interest.

 

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