The due date for filing Annual return in Form GSTR-9/GSTR-9A and reconciliation statement in GSTR-9C for the F.Y. 2017-18 has been extended from 31st August 2019 to 30th November 2019.
GSTR 9A is a simple annual return form which needs to be filed by every assessee registered under the composition scheme. It is an easy return wherein the details of outward supply in consolidated manner need to be disclosed. Apart from outward supply, the assessee is required to disclose the inward supply in the following manner:
All GST taxpayers registered under the composition scheme shall file GSTR 9A annual return. The same will have summary details of information furnished in all quarterly returns.
The due date of GSTR 9A is 31st December of the next financial year. For the Financial Year 2017-18 the same is 31st December 2018. The due date of annual return filing for both normal and composition tax filers is same.
Broadly the details required to be furnished in GSTR 9A annual return can be categorised in four parts
PART – I. BASIC INFORMATION:
In this column the details as per Financial Year 2017-18 are required to be disclosed. It can be presumed that some of these information might auto populate from the online GSTN portal.
Trade Name (if any)
Period of Composition Scheme during the year (from……..to…)
Aggregate turnover of previous financial year
PART – II. OUTWARD SUPPLIES:
Table 6 provides for details of outward supply declared in the return filed during the financial year
Hence, from 01.01.2018, if any exempted and nil rated supplies are made by the registered person under composition scheme need to be disclosed in this column.
Table 7 provides for details of inward on which tax is payable on reverse charge basis (net of debit note and credit note) declared in returns filed during the financial year
Inward supplies liable to reverse charge received from registered persons
Inward supplies liable to reverse charge received from unregistered persons
Import of Service
Table 8 provides for details of other inward supply as declared in the return filed during the financial year
Inward supply from registered person (other than 7A above)
Import of goods
Details of taxes paid as declared in the return filed during the year
PART – III. TRANSACTIONS OF PREVIOUS FY DISCLOSED IN APRIL TO SEPTEMBER OF CURRENT FY:
TABLE 10 – 13
Table 10-13 provides for reporting of transactions pertaining to previous financial year (‘PFY’) which are reported by the registered person during the period April to September of the subsequent financial year (‘CFY’)
Supplies / tax declared through Amendments (+) (net of debit notes)
Inward supply liable to reverse charge declared through amendment (+ net of debit notes)
Supplies / tax reduced through Amendments (-) (net of credit notes)
Inward supply liable to reverse charge reduced through amendment (- net of credit notes)
Differential tax paid on account of declaration in 10 & 11 above
PART – IV. OTHER INFORMATION:
TABLE 15 – 18
Table 15 provides for reporting of Total Demands and Refunds claims by the registered person during the PFY
Table 16 provides for details of credit reversed and availed
Credit reversed on opting in the composition scheme (-)
Credit reversed on opting out of the composition scheme (+)
Table 17 provides reporting of Late Fees
Late fees payable and paid
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