Guide for Filing Revised GSTR-9A

Last Updated On: Dec. 28, 2020, 9:59 p.m.
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GUIDE FOR REVISED GSTR-9A FORM ONLINE RETURN

What is GSTR 9A?

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. In this article, SAG Infotech highlights the detailed rules and regulations as well as the step-by-step compliance procedure which composition dealers must adhere to during the online filing of GSTR 9A.

In this article, you get to know about the format, eligibility, rules, and filing procedure of the annual GST composition return 9A form. Filing Procedures for each and every section as well as the subsection of the GSTR 9A composition annual return form are explained with relevant screenshots and filing guidance.

 

Who is Required to File GST Return 9A?

Composition Scheme dealers under GST must file GSTR 9A before 31st December. Other prerequisites for GSTR 9A return filing include:

The business must have an annual turnover of less than Rs. 1 crore. (For North Eastern states the Annual Turnover must be less than Rs. 75 lakh)

Note – “GST Council increased the limit of annual turnover for composition scheme taxpayers to 1.50 Crores, effectively from 1 April 2019 under which the composition taxpayers allowed to file returns annually and pay tax on a quarterly basis.”

Composition dealers must keep details of all quarterly transactions (including imports and purchases) for the current Financial Year.

 

What are the Different Aspects of Annual GST Returns?

GSTR 9: GSTR 9 is a mandatory annual return for the regular taxpayer who files GSTR 1, GSTR 2, and GSTR 3.

GSTR 9A: This annual return must be filed by a composition scheme holder under GST.

GSTR 9B: This is a mandatory return form for e-commerce operators who filed GSTR 8
during the Financial Year.

GSTR 9C: Taxpayers with an annual turnover greater than Rs 2 crores during the financial year must file GSTR 9C audit form under GST. Further, the return form mandates copies of account audits to be filed along with the form. The taxpayer must also provide a reconciliation statement of paid as well as payable tax as per audit along with GSTR 9C.

 

Due Date Extension for Filing GST Composition Annual Return 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 FY 2018-19.

  • FY 2018-19 – Due Date 31st December 2020
  • FY 2017-18 – Due Date 31st January 2020 (Date Showing After Login on GST Portal)

 

 

PENALTY NORMS WHEN YOU FAIL TO FILE GSTR-9A

As per the penalty provisions of the 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.

 

31st GST Council Meeting Updates in GSTR 9A Form

  • Change of headings in the forms to specify that the return in FORM GSTR-9 FORM GSTR-9A would be in regard to supplies etc. ‘made during the year’ and not ‘as declared in returns filed during the year’
  • FORM GSTR-9A would be filed after the filing of all returns in FORM GSTR-4

 

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

Process of Filing GSTR 9A Online for Composition Taxpayers

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

Here’s a detailed closer look at each of them:

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

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)

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

6 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

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