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 taxpayers registered under the Composition Scheme
- Taxpayers who have shifted from Composition scheme to Regular scheme any time during the financial year
- Taxpayers who have shifted from Regular scheme to Composition scheme any time during the financial year
The following taxpayers should not file GSTR-9A:
- Taxpayers registered under regular scheme who did not opt for composition scheme during the financial year
- NRTP i.e. Non-Resident Taxable Persons
- ISD i.e. Input Service Distributor
- CTP i.e. Casual Taxable Person
- TDS Deductor i.e. persons required to deduct tax at source
- E-Commerce Operator or TCS Collector i.e. persons required to collect tax at source
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.
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:
- Financial Year – Enter the financial year for which the taxpayer files the return
- GSTIN i.e. GST Identification Number of the taxpayer
- Legal Name and Trade Name of the business
Following details are auto-filled based on the GSTR-4 filed during the financial year:
- Sales made during the financial year
- Purchases on which tax is payable under reverse charge mechanism
- Purchases made during the financial year
- Credit Note or Debit Note issued for the above cases
Other required information:
- Details of tax paid during the financial year
- The details of demands paid and refunds claimed during the financial year
- The details of input tax credit availed or reversed due to opting in or out of composition schem
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
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