Understanding GSTR 9A: Annual Return for Composition Taxpayers under GST

The GSTR 9A is an annual filing that consolidates details from quarterly returns (GSTR-4) submitted by composition taxpayers during a specific financial year. It captures information on inward and outward supplies, tax liabilities under various heads (IGST, CGST, SGST), and any adjustments made due to scheme switching.

Who Needs to File GSTR 9A?

The responsibility of filing GSTR 9A falls solely on composition taxpayers. Here are some key points to determine your eligibility:

• Composition Scheme Registration: Your business must be registered under the Composition Scheme of GST.
• Turnover Limit: Your business's annual turnover must be below the prescribed limit. This limit is generally Rs. 75 lakhs, with a concession of Rs. 50 lakhs for businesses located in North-Eastern states.
• GSTR-4 Filing: You must have successfully filed all GSTR-4 returns for the relevant financial year.
• Transaction Records: Maintaining accurate records of all business transactions throughout each quarter is essential.

Exemptions from Filing GSTR 9A

• Casual Taxable Persons: Businesses making occasional taxable supplies are not obligated to file GSTR 9A.
• Non-Resident Taxable Persons: Entities without a permanent establishment in India are exempt from filing this return.
• TDS Payers: Businesses paying Tax Deducted at Source (TDS) under Section 51 of the CGST Act are not required to file GSTR 9A.
• TCS Operators: E-commerce operators collecting Tax Collected at Source (TCS) under Section 51 are exempt from filing.
• Input Service Distributors: These businesses are not required to file GSTR 9A.

Understanding the GSTR 9A Format

• Part I: Basic Information: This section contains pre-filled details such as your GST Identification Number (GSTIN), legal name, and trade name.
• Part II: Supply Details: This part summarizes inward and outward supplies declared in your GSTR-4 returns for the financial year.
• Part III: Tax Liability: This section showcases the total tax amount you've paid under various heads like CGST, SGST, IGST, and any applicable penalty charges.
• Part IV: Previous Year Transactions: This part reflects details of transactions undertaken in the previous financial year, already declared in your GSTR-4 returns filed between April and September of the current year. It also includes any adjustments made to entries from the previous year.
• Part V: Sales, Refunds, and ITC Adjustments: This section provides a breakdown of your sales, refunds received, tax paid, and any balance payable. It also captures adjustments made to Input Tax Credit (ITC) if you switch from the composition scheme to a regular scheme.

How to File GSTR 9A Online?

The deadline for filing GSTR 9A is December 31st of the financial year following the one for which the return is being filed. Currently, there's no offline option for filing this return.

1. Visit the Goods and Service Tax Council's official website.
2. Log in to the GST portal using your credentials.
3. Navigate to "Services," then "Returns," and select "Annual Returns."
4. Choose the relevant financial year for which you want to file the return.
5. Answer the provided questionnaire and indicate if you wish to file a NIL return (no transactions during the year).
6. If not filing NIL, enter details in designated sections, including inward/outward supplies, turnover, tax paid, transactions from the previous year, differential tax (if applicable), and information on demands, refunds, credit availed/reversed.
7. Preview the draft return in PDF or Excel format.
8. Calculate any late fees (if applicable) and proceed to make the payment using available online payment methods.
9. After payment (if any), re-preview the return to ensure late fees are reflected accurately.
10. Select the declaration checkbox and choose an authorized signatory to electronically sign and submit the GSTR 9A.