Composition Scheme Impacts On GSTR 9 Annual Return Filing

Whether credit availed at the time of migration from composition scheme to normal scheme has to be separately disclosed in the Annual return?

Yes, the disclosure of credit availed at the time of opting out of the Composition Scheme is required to be given under Table 16B of the GSTR-9A. Hence, the disclosure of such credit should be made in this table.


How details of DIPP Area based refund needs to be disclosed in annual return under table 15?

DIPP Area based refunds are granted under the separate scheme of the Government. And, the same is not emanating out of any provisions of GST Act, Rules and the Notifications issued therein. Hence, the same need not be shown under table 15 of form GSTR 9A.


How disclosure shall be made when a person opts out of the composition scheme? And avails input tax credits on the goods in stock.

Input tax credit availed on account of a person opting out of the Composition Scheme shall be reported under Table 6(M) of the Annual Return GSTR-9A to be filed by person under composition scheme.


A composition taxpayer has reported certain supply related to last year in the periodical return of current year. Whether it has to be disclosed in the Annual Return?

The transaction relating to previous year can be reported in current Financial year till the month of Sep. And, are required to be reported while filing annual return GSTR 9A under Table 10 to 13. Hence, disclosure of these transaction shall be made by the registered person in the annual return.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.