Important FAQs On Annual Return Form GSTR-9A

The person(s) registered under Composition Scheme of GST should file GSTR-9A:

Who needs to file Form GSTR-9A?

• All taxpayers registered under the composition scheme of GST (for a period during the financial year, need to file Form GSTR-9A).
• This will include a taxpayer who has opted for composition scheme.
• Since registration and has never opted out subsequently.
• Any time during the financial year.
• But subsequently opted out any time during the said financial year.

Is it mandatory to file Form GSTR-9A?

Yes, it’s mandatory to file Form GSTR-9A. Even if there is no turnover during the said period, a composition taxpayer has to file it.

Who is not to file Form GSTR-9A?

• Regular taxpayers who have not opted for composition scheme for any period during the financial year.
• Non-Resident Taxable Persons
• Input Service Distributor
• Casual Taxable Persons
• Persons required to Deduct tax at Source u/s. 51
• Persons required to Collect tax at Source u/s. 52

What are the pre-conditions for filing Form GSTR-9A?

• The taxpayers should have been registered in the relevant financial year. They should have opted for composition scheme for even a single day during the financial year.
• The taxpayer has filed all applicable returns, i.e., Form GSTR-4 and a quarterly return of the relevant financial year, before filing the Annual Return.

How as a taxpayer can I file Form GSTR-9A?

• Navigate to Services > Returns > Annual Return to file Form GSTR-9A

Is Form GSTR-9A required to be filed at the entity level or at GSTIN level?

• Form GSTR-9A is required to be filed at GSTIN level, i.e., for each registration
• If a taxpayer has multiple registrations under the same PAN in the same State or different States, he/she is required to file an annual return for each registration separately under the condition that the GSTIN was under composition scheme for some time during the financial year or for the whole of the financial year.

I have been a regular/normal taxpayer for a period and composition taxpayer for the rest of the period during the financial year. Do I need to file Form GSTR-9A or Form GSTR-9?

• You have to file Form GSTR-9 and Form GSTR-9A
• The period during which the taxpayer remained as a Composition Taxpayer, Form GSTR-9A is required to be filed
• For the period during which the taxpayer registered as a normal taxpayer, Form GSTR-9 is required to be filed
• Both Form GSTR-9 and Form GSTR-9A for the respective tax period are required to be filed for FY 2017-18, in such cases

I have not filed all my applicable returns /statements during the financial year. Can I file Annual Return without the filing of those applicable returns/statements?

• No, you cannot file return in Form GSTR-9A without filing form GSTR-4 for all applicable periods during the relevant financial year

What is the due date for filing Form GSTR-9A for F.Y. 2017-18?

• Form GSTR-9A for F.Y. 2017-18 can be filed by 30th June 2019. In case of filing after the due date, a late fee will be levied.

I got my registration canceled in the Financial Year. Can I file form GSTR-9A?

• The annual return is to be filed even if the taxpayer has got his registration canceled during the said financial year.

Can I revise Form GSTR-9A return after filing?

• No, you cannot revise Form GSTR-9A return after filing

In Form GSTR-9A, an additional liability, not reported earlier in Form GSTR-4, be declared?

• Yes, it can be declared. It is required to be paid through Form GST DRC-03.
• If available cash balance in the Electronic cash ledger is less than the amount required to offset the liabilities, then additional cash required to be paid by the taxpayer is shown in the “Additional Cash required” column. You can create challan for the additional cash by clicking on the CREATE CHALLAN button.4

Can I file nil Form GSTR-9A?

• Nil Form GSTR-9A can be filed for the financial year if you have:
  • Not made any Outward Supply
  • Not received any goods/services
  • No other liability to report
  • Not Claimed any refund
  • Not received any order creating demand

Which Table in Form GSTR-9A has auto-populated data from filed Form GSTR-4?

• Table 6: Details of Outward supplies made during the financial year.
• Table 7: Details of Inward supplies on which tax is payable on a reverse charge basis (net of debit/credit notes) for the financial year.
• Table 8: Details of other Inward supplies for the financial year.
• Table 9: Details of Tax Paid as declared in returns filed during the financial year.

Can I edit auto-populated details in Form GSTR-9A?

• Yes, you can edit auto-populated data in Form GSTR-9A except for tax paid column of Table No.9.
• The Outward supplies details can be edited in order to indicate actual supplies made and not merely outward supplies indicated in the ‘Returns.’

Do I need to provide information relating to all supplies made during the financial year?

• Yes, you need to provide all supplies made during the financial year and not merely the supplies reported in the return.

Can I download system computed values of Form GSTR-9A?

• Yes, a taxpayer can download the system computed values for Form GSTR-9A in PDF format.
• This will help the taxpayer to use it as a reference while filing form GSTR-9A

Is there any option to make payment other than late fee (if applicable) in Form GSTR-9A?

• After filing of your return in Form GSTR-9A, you will get a link to Form GST DRC-03 to pay tax if any.
• Any additional payment can be made by cash using Form GST DRC-03 functionality

Is there any offline tool for filing Form GSTR-9A?

• Currently, Form GSTR-9A can be filed through online mode only.
• An offline tool for Form GSTR-9A will be released shortly.