Under GST, registered taxpayers including those registered under composition scheme have to file annual returns once a year. Accordingly, CBIC notified the GSTR-9 (for regular taxpayers) and GSTR-9A (for composition taxpayers) formats along with requisite instructions vide Notification No. 39/2018 – Central Tax dated 4th September 2018 and updated on 31st December 2018 via Notification 74/2018.
However, department has scrapped GSTR-9A with effect from FY 2019-20 and replaced it with revised GSTR-4. Hence, if you are a composition taxpayer, you must file GSTR-4 as a annual return.
This article provides information about GSTR-9A which was filed by applicable taxpayers till FY 2018-19.
Latest Updates
22nd June 2024
In the 53rd GST Council meeting, the Council recommended that the filing of GSTR-9/9A for FY 2023-24 may be exempted for taxpayers having an aggregate annual turnover up to Rs.2 crore.
Further, the Council recommended that the deadline to file GSTR-4 for the financial year be extended from 30th April to 30th June of the succeeding financial year from FY 2024-25 onwards.
The changes will come into effect once notified by the CBIC.
What is GSTR-9A?
GSTR-9A is the annual return that was filed once in a year by taxpayers who opted for the composition scheme under GST for a particular financial year upto FY 2018-19. It includes all the information furnished in the quarterly returns filed by the composition taxpayers during that financial year.
Who had to file GSTR-9A?
All taxpayers registered under the composition levy scheme under GST had to file GSTR-9A. However, the following persons were not required to file this return:
- Non-resident taxable persons
- Input service distributor
- Casual taxable person
- Persons paying TDS under section 51 of the Act
- e-Commerce operator paying TCS under section 52 of the Act
GSTR-9A due date
GSTR-9A had to be filed on or before 31st December* of the year following the closure of a particular financial year. For example, if the composition taxpayer was filing his annual return for the FY 2017-18, the taxpayer should have filed it, on or before 31st December 2018*.
What was the penalty for the late filing of GSTR-9A?
| Under CGST | Under SGST/UTGST | TOTAL |
| Rs.100* per day of default | Rs.100* per day of default | Rs.200 per day of default |
*Maximum late fee per day cannot exceed 0.25% of Turnover in the State or Union territory under CGST/SGST/UTGST.
Details to be provided in GSTR-9A
| Sl. No. | Parts of GSTR-9A | Details to be provided |
| 1 | Part-I | Basic 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. |
| 2 | Part-II | Details 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. |
| 3 | Part-III | Details 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. |
| 4 | Part-IV | 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 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. |
| 5 | Part-V | Other 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 – 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 – Late fee on account of late payment of tax or late filing of returns shall be mentioned in this section. |
How to prepare GSTR-9A & a detailed discussion of form?
The format for Form GSTR – 9A was last revised vide CGST Notification No. 74/2018 – Central Tax dated 31st December 2018.
It is important that true and correct information is disclosed in the annual return. The data declared in the annual return would be the starting point of assessment of the taxpayer by the Department. The annual return also serves a useful purpose of rectifying mistakes committed at the time of filing the quarterly GSTR-4 or CMP-08 upto FY 2018-19. All information disclosed in GSTR-9A must be cross-checked with the books of accounts and the regular returns/forms filed for the entire financial year.
It must be noted that additional tax liability not declared in quarterly GSTR – 4 or CMP-08 can be declared in GSTR – 9A and tax can be paid voluntarily along with interest in Form DRC-03. A comprehensive list of what needs to be declared and from where one can fetch the information can be referred from the ready reckoner given below:
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