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2020

GSTR 9A – Annual Return Form for Composition Tax Payers

GSTR 9A Annual Return Form for Composition Tax Payers

The GSTR 9A is an annual GST composition return form that has to be mandatorily filed by composition scheme taxpayers. The GSTR 9A form constitutes consolidated details of SGST, CGST and IGST paid during a given financial year. It constitutes all quarterly returns filed by the composition scheme holders (dealers/vendors) during a particular financial year. Each quarterly return must further reflect all sub-tax categories i.e CGST, SGST and IGST.

Exemption from Filing Annual Return:

The following are NOT required to file GSTR 9/9A/9B/9C:

  • Non-resident taxable persons.

  • Input service distributor.

  • Casual Taxable Person.

  • Persons paying TDS under section 51 of the Act.

  • E-commerce operator paying TCS under section 52 of the Act.

Note: All the registered taxpayers (except mentioned above) shall file Annual return, irrespective of their turnover limit.

 

Type of Annual Returns under GST:

  • GSTR 9: It is an Annual return for all registered persons under the regular scheme.

  • GSTR 9A: Annual return applicable to all registered persons under Composition Scheme.

  • GSTR 9B: Annual Return for the e-commerce operators who have filed GSTR 8 during the FY.

  • GSTR 9C:

    • All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.

    • Reconciliation form to be certified by CA/CMA for registered persons with a turnover of more than two crores.

Hence, from above we can understand that all taxpayers registered under the composition levy scheme under GST should file GSTR-9A.

 

Due Date of Filing GSTR 9A:

  • For a given Financial Year bracket, Taxpayers under the GST Composition Scheme must submit GSTR-9A on or before 31st December of the current year.

  • CBIC department has extended the due date of GSTR 9A for both financial year, FY 2017-18 and FY 2018-19. For FY 2018-19 Due Date was 30th September 2020.

 

Penalty for non-filing/late filing of GSTR 9A:

  • As per the penalty provisions of GSTR 9A composition annual return form, the composite taxpayer has to pay Rs. 200 per day as a penalty in which Rs. 100 consist of SGST and Rs. 100 for CGST.

  • Also, it is to be noted that the total penalty cannot exceed 0.25% of the total turnover on which the said penalty is being levied.

Where to Download GSTR 9A Offline Utility in Excel?

  • The government has released GSTR 9A offline utility on its gst.gov.in portal to help taxpayers in filing the annual form.

  • The GSTR 9A offline utility is available on the portal when clicking on the downloads tab on the main menu.

  • Then you have to select the returns options and click on the downloads on the GSTR 9A offline utility for downloading the zip files.

  • The zip files have the excel sheet which will be helpful in filing the details of the return.

 

Format of GSTR 9A:

The GSTR-9 is divided into five parts and subdivided into total 17-row heads. As there is no revise facility provided by CBIC on the GST Portal so please be cautious before filing the GSTR 9A form.

 

Part I Basic Details:

This part is subdivided into 5 sections and 6 rows. These details are at most auto-populated.

1

Financial Year

The year for which the return has to be filed

2

GSTIN

PAN-based 15 digit GST Identification Number of the Taxpayer

3A

Legal Name

Auto Populated on log-in

3B

Trade Name (if any)

Auto Populated on log-in

4

Period of composition scheme during the year (From —- To —-)

Tax duration period

5

Aggregate Turnover of Previous Financial Year

Compounded turnover of the previous year

     

Part II Details of outward and inward supplies declared in returns filed during the financial year

This part has 3 Sections and 9 subsections. It is a consolidated summary of all returns filed during the previous Financial Year.

6A

Taxable outward supplies details like Turnover, Rate of Tax Central Tax State / UT Tax

6B

Exempted, Nil-rated outward supplies details like Turnover, Rate of Tax Central Tax State / UT Tax

6C

Total Summation of 6A and 6B details

7A

Inward supplies liable to reverse charge received from registered persons: Details include Taxable Value, Central Tax, State Tax / UT Tax, Integrated Tax Cess

7B

Inward supplies liable to reverse charge received from unregistered persons: Details include Taxable Value, Central Tax, State Tax / UT Tax, Integrated Tax Cess

7C

Import of services: Details of total import values, the applicable IGST and Cess

7D

Net Tax Payable on (A), (B) and (C) above: Subtotal of the values in the above three sections

8A

Inward supplies from registered persons (other than 7A above): Details of Inward supplies nonliable for RCM

8B

Import of Goods: Taxable Value, Integrated Tax, and Cess details of imported goods

 

Part III

9

Details of tax paid as declared in returns filed during the financial year: This section will include the Total tax payable as well as paid under various GST tax heads during the current FY. These will include payable and already paid details of Integrated Tax, Central Tax State/UT Tax, Cess Interest, and Late fee Penalty.

Note: This section subsumes information of total tax payable and paid for all tax components in the current Financial Year. Enter payable and paid amount of GST components i.e Integrated Tax Central Tax State/UT Tax 19 Cess Interest as well as Late fee and Penalty.

 

Part IV: Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to the date of filing of annual return of previous FY whichever is earlier:

10

Supplies/tax (outward) declared through Amendments (+) (net of debit notes)

11

Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes)

12

Supplies/tax (outward) reduced through Amendments (-) (net of credit notes)

13

Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes)

14

Differential tax paid on account of declaration made in 10, 11, 12 & 13 above:

 

Part V Other Information:

15

Particulars of Demands and Refunds: Furnish additional information related to Demands and Refunds in this section. Detail all claims made, refunds credited, refunds pending. This part includes the following tables:

 

15A

Total Refund claimed: Furnish bifurcated details of claims refunded including all tax components i.e Central Tax, State Tax / UT Tax, Integrated Tax and Cess

 

15B

Total Refund sanctioned: Total tax components of refunds sanctioned i.e Central Tax, State Tax / UT Tax, Integrated Tax and Cess

 

15C

Total Refund Rejected: Total tax components (same as above) of refunds rejected

 

15D

Total Refund Pending: Total tax components (same as above) of refunds pending

 

15E

Total demand of taxes: Liable tax components (same as above) at first place

 

15F

Total taxes paid in respect of E above: Enter the detail of total tax components paid with respect to point E above

 

15G

Total demands pending out of E above: Enter the detail of total uncleared tax components with respect to point E above

16

Details of credit reversed or availed:

 

16A

Enter detail of Credit reversed when opting for composition scheme (-)

 

16B

Enter the detail of Credit availed while opting out of the composition scheme (+)

17

Late fee payable and paid: Enter details of impending late fees or those which have already been paid.

 

17A

Central Tax: Enter the payable and paid CGST

 

17B

State Tax: Enter the payable and paid SGST

Note: Post furnishing all appropriate details, the assessee is must digitally sign the GSTR 9A composition GST annual return form either via a digital signature certificate (DSC) or Aadhaar based signature verification to authenticate and verify the return details.

Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

 

Place:

Signature

Date:

Name of Authorized Signatory

 

 

 

 

 

 

 

Designation / Status

 

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