GSTR 9A is an annual return form filed by composition taxpayers registered under GST. It includes all the details that are entered in quarterly returns during the current financial year. It contains all the details in relation to different tax heads such as IGST, CGST and SGST during a financial year.
The due date for GSTR 9A is on December 31st of the next financial year. For example, if an individual registered under GST’s composition scheme is filing a return for the financial year 2018-19, he or she has to file this return on December 31st, 2019.
If a taxpayer doesn’t file this return within the due date, penalty charges of Rs. 100 per day, per tax head, is imposed on taxpayers. Here is a tabular representation of late filing charges under each tax head:
|SGST or UTGST||CGST||Total Amount|
|Rs. 100 per day||Rs. 100 per day||Rs. 200 per day until the payment is finally made|
As per law, the maximum late fee imposed on a composition taxpayer cannot exceed 0.25% of the annual turnover in a state or Union Territory.
As noted above, GSTR 9A has to be filed by composition taxpayers. Nevertheless, these individuals do not need to file it –
Taxpayers need to meet the following prerequisites to filing this return:
GSTR 9A consists of 5 parts which contain the following details:
As mentioned above, GSTR 9A last date of filing is December 31st of the following financial year. As of yet, an offline tool is not available for filing the return. Hence, composition taxpayers can file this return online by following these steps:
Step 1: Visit the official website of Goods and Service Tax Council.
Step 2: Log in to the GST portal using the username, password and captcha code.
Step 3: Navigate to “Services”, click on “Returns” tab and choose the Annual Returns option.
Step 4: Select the financial year for which the return is to be filed.
Step 5: Answer the given questionnaire.
Following that, individuals need to declare if they wish to file a NIL return. If not, then they have to select the relevant answers. After choosing these answers, annual return page for composition taxpayers will be displayed along with all the tiles for which the information has to be filled in by taxpayers.
Step 6: Enter the following details in relevant tiles:
In case the values entered are 20% more or less than the system-computed information, the cells will be highlighted specifically. Click “Yes” when a confirmation box pops up to proceed, irrespective of the deviation.
Step 7: Preview its draft in PDF or Excel format by clicking on “Preview”.
Step 8: Calculate liabilities and late fees (if applicable) by clicking on “Compute Liabilities”. After some time, a tile meant for late fees payable and paid becomes enabled. Click on this option to make payment by offsetting funds from the electronic cash ledger. If the funds available are not sufficient, taxpayers have to create a new challan to make payment using NEFT/RTGS, NetBanking or RTGS facilities.
Step 9: Preview this file again as late fees will now reflect in the PDF. Make sure it is accurate.
Step 10: Select the declaration checkbox and choose the authorised signatory to file GSTR 9A. Taxpayers can use either a digital signature or an Electronic Verification Signature to file this return.
If you’re a composition taxpayer, make sure to file your annual returns before the due date to avoid paying additional charges such as late fees and other associated penalties.