GSTR-9A – Applicability, Due Dates & Format - Explained

What is GSTR 9A Annual Return?

GSTR 9A is a simple annual return form that needs to be filed by every assessee registered under the composition scheme. It is an easy return wherein the details of an outward supply in consolidated manner need to be disclosed. Apart from the outward supply, the assessee is required to disclose the inward supply in the following manner:

• Inward supplies received from registered person
• Inward supplies received from registered person, wherein the recipient is made liable to pay the tax under reverse charge
• Inward supplies received from unregistered persons, wherein the recipient is made liable to pay the tax under reverse charge

Who Was Required to File GSTR-9A?

While all GST composition scheme taxpayers were initially required to file Form GSTR-9A, several categories were exempt. These included:

• Taxpayers who were not part of the composition scheme during the financial year.
• Non-resident taxable persons.
• Input Service Distributors.
• Casual Taxable Persons.
• Persons required to deduct tax at source (TDS) under Section 51 of the CGST Act.
• Persons required to collect tax at source (TCS) under Section 52 of the CGST Act.

What was the due date for filing GSTR-9A?

Taxpayers who had registered under the composition scheme were required to file GSTR-9A by December 31st of the year following the end of the financial year (which ends on March 31st). For example, the GSTR-9A for the 2016-2017 financial year was due on December 31, 2017.

What is the penalty for the late filing of GSTR-9A?

Late filing of GSTR-9A by GST composition scheme taxpayers incurred a penalty of ₹100 per day under the CGST Act and ₹100 per day under the SGST Act, totaling ₹200 per day.

Details that were required to be reported in GSTR-9A

Here are the details used to be reported in GSTR-9A:

• Part-I: Basic Details
  • GSTIN (Goods and Services Tax Identification Number)
  • Legal Name and Trade Name of the taxpayer
  • Annual turnover of the previous financial year
  • Period of composition scheme during the year
• Part-II: Details of Outward and Inward Supplies
  • Summary of outward supplies (sales) made during the year
  • Summary of inward supplies (purchases) on which tax is payable on reverse charge basis
  • Summary of other inward supplies (purchases)
• Part-III: Details of Tax Paid
  • Total tax payable
  • Total tax paid
  • Details of interest, late fee, and penalty paid
• Part-IV: Details of Refunds Claimed
  • Details of refunds claimed during the year
  • Details of demand created and its status
• Part-V: Details of Input Tax Credit (ITC)
  • ITC availed during the year
  • ITC reversed due to opting out or opting into the composition scheme
• Part-VI: Other Information
  • Details of late fees payable and paid
  • HSN (Harmonized System of Nomenclature) wise summary of goods received and supplied.

Discontinuation of GSTR-9A

GSTR-9A was mandatory for taxpayers under the GST composition scheme. However, it was discontinued from the 2019-2020 financial year onwards and replaced by Form GSTR-4. GSTR-9A remains optional for the 2017-2018 and 2018-2019 financial years.