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.

GSTR 9A Due Date

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 –

  • A casual taxable person
  • A non-resident taxable person
  • Individuals paying TDS under Section 51 of the CGST Act, 2017
  • E-commerce operators paying TCS under Section 51
  • Input service distributors

Eligibility Criteria for Filing GSTR 9A

Taxpayers need to meet the following prerequisites to filing this return:

  • A business owner must be a composition taxpayer.
  • Individuals must have filed all GSTR 4 annual return forms.
  • Aggregate annual turnover of a business must be Rs. 75 lakh. However, the requirement is less than Rs. 50 lakh, if a taxpayer is based in North-Eastern states.
  • Individuals must keep track of all transactions initiated during each quarter in relation to their registered businesses.

GSTR 9A Format

GSTR 9A consists of 5 parts which contain the following details:

  • Part I: The first part consists of basic details concerning a taxpayer. Some examples include GSTIN, legal name and trade name. All of these details are auto-generated. Hence, taxpayers are not required to input these details manually.
  • Part II: This section consists of a detailed representation of inward and outward supplies that are already declared in GSTR 4 during the current financial year. It serves as an outline for all the details mentioned in the quarterly returns.
  • Part III: It contains all information about the tax amount as mentioned in returns filed by taxpayers during the financial year. This includes the tax amount paid under different heads such as CGST, IGST, SGST, penalty charges and more.
  • Part IV: This section has details concerning every transaction made in the previous financial year. All this information has been already declared in the returns between April and September during the current financial year. This portion of GSTR 9A also consists of an outline of all rectifications in relation to the entries of the previous financial year.
  • Part V: This portion contains detailed information about sales and refunds. It also provides information in relation to the tax amount paid as well as the balance amount payable by a taxpayer. If a taxpayer opts to switch from a composition scheme to a regular scheme, the amount of Input Tax Credit (ITC) has to be adjusted. All such adjustments made are mentioned in detail under this section.

How to File GSTR 9A Online?

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:

Invest in elss funds

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:

  • Details of inward and outward supplies concerning the financial year.
  • Turnover details.

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.

  • Information concerning the inward supplies.
  • Details of tax paid.
  • Details of transactions in relation to the previous year which are already provided in the returns of April to September in the current financial year.
  • Differential tax paid due to the transactions mentioned in the point above.
  • Information about demands and refunds, if there are any.
  • Information in relation to credit availed or reversed.

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.