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GST Annual Return for Composition Taxpayers : GSTR-9A

author portrait

Sakshi Shah

Annual Return
Composition Scheme
GST
GST Due Date
GST Return
GSTR-9A
Last updated on March 31st, 2021

What is GSTR-9A?

GSTR-9A is the Annual Return that a composition taxpayer under GST needs to file once for each financial year. It comprises of details of sales, purchases, taxes paid, demand created, refund claimed and the input tax credit availed or reversed on opting out or opting in for Composition Scheme.

Who should file GSTR-9A?

The following taxpayers should not file GSTR-9A:

When should I file GSTR-9A under GST?

Due Date to file the return is 31st December of the next financial year. However, the GST council extended the due date of FY 2017-18.

Due Date to file GSTR-9A for FY 17-18
is 30th June 2019
Due Date to file GSTR-9A for FY 17-18
is 30th June 2019

How much is the Late Fee for filing return after the due date?

If the taxpayer does not file the return on or before the due date, he is liable to pay a Late Fee of INR 200 (CGST INR 100 and SGST INR 100) for each day of delay. The Late Fee is calculated from the date after the due date up to the date of filing of the return.

What information is required to be reported under GSTR-9A?

Following basic details of the taxpayer are auto-populated:

Following details are auto-filled based on the GSTR-4 filed during the financial year:

Other required information:

FAQs

Do I need to file GSTR-9A if my registration has been cancelled in the financial year?

A taxpayer who has an Active GSTIN during the financial year even for a single day must file the annual return on GST Portal. Thus, even if the registration is cancelled, the taxpayer must file annual return i.e. GSTR-9 or GSTR-9A

Can I file Nil GSTR-9A?

A taxpayer can file Nil GSTR-9A if:
1. There are no outward supplies i.e. sales
2. There are no inward supplies i.e. purchases
3. The taxpayer does not claim any refund
4. The taxpayer does not claim any input tax credit
5. There is no liability to be reported
6. There is no outstanding demand
7. No late fee payable

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