The registered person must file a variety of returns under the Goods and Services Tax regime. The Annual Return: GSTR-9A is one of the most crucial returns that the registered individual should not overlook. The vast majority of GST-registered traders and businesses are said to file these returns. In this blog article, we’ll go over what GSTR-9A is all about, as well as the eligibility, due date, and format requirements, as well as the penalty that must be paid if the return isn’t filed on time.

What Exactly Is GSTR-9A?

The GSTR-9A is the yearly return that taxpayers who have chosen the GST Composition Scheme for a given fiscal year must file once a year. It contains all of the information contained in the composition of taxpayers’ quarterly returns filed during that fiscal year. Every taxpayer who is a member of the composition scheme is required to file a GSTR 9A annual return as well as quarterly GSTR 4 filings.

GSTR-9A Should Be Filed By Who?

GSTR-9A is required to be filed by all taxpayers who are registered under the GST composition scheme (as defined in Section 10 of the CGST Act, 2017).

Who Is Exempt From Filing GSTR-9A?

However, it does not appear that the following individuals are obliged to file this: 

  • Taxpayers who are not residents of India
  • Distributor of input services
  • Casual Taxable Person 
  • TCS is paid by e-commerce firms under section 52 of the Act.

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When Is GSTR-9 Due?


GSTR 9A Due Date: 

The deadline for filing GSTR 9A is New Year’s Eve following the end of the fiscal year for which the return is required. Mr. Kapoor, for example, could be a composition taxpayer who needs to file his annual return for the fiscal year 2017-18. As a result, Mr. Kapoor must file his yearly return on form GSTR 9A before the deadline. A CGST notification, however, frequently extends this deadline.

What Is The Penalty For Being Late?

The late cost is Rs 100 per day, per act, if the GSTR-9A is not filed by the due date. As a result, late fees of Rs 100 under the CGST and Rs 100 under the SGST will be charged only in the event of a delay.

As a result, the total legal duty is Rs 200 as of the default date. A maximum of 0.25 percent of the registered person turnover in the applicable state or union territory may be challenged. On the other hand, there may be no late fee on IGST. 

GSTR-9A Must Include The Following Information:


1Part-IBasic Details including GSTIN, Legal Name, Trade Name of the registered person this is auto-populated
2Part-IIDetails of outward and inward supply declared in GSTR-4 (Quarterly) filed during the financial year and details of inward supply during the financial year.
3Part-IIIDetails of tax paid as declared in returns filed (GSTR-4) on a quarterly basis during the financial year. IGST, CGST, SGST, Cess, Interest, Late Fee, and Penalty are all tax heads that must be listed here.
4Part-IVParticulars of the transactions for the preceding FY declared in returns of April to September of current FY or up to date of filing annual return of previous FY whichever is earlier. This section summarises any revisions or corrections to previous fiscal year’s entries. It can be additions or omissions.
5Part-VOther Information including the subsequent given below
Particulars of Demands and Refunds. Information on any tax department requires, tax paid at the time of the call for rise, and stability to be paid will be indicated here.
. Also, information on Refund claimed, refund obtained out of the claim, and pending refund will be noted.
Details of credit reversed or availed – If a taxpayer switches from normal to composition scheme or vice versa, ITC will be reversed or availed respectively. This is where ITC-related information will be entered.
Late charge due and paid — A late fee is due when a return is not filed on time (Due date).

It is critical that the yearly return has accurate and complete information. The information declared on the annual return would be the Department’s starting point for assessing the taxpayer. The yearly return also serves as a useful tool for correcting mistakes made at the time of GSTR-4 submission. All of the information in GSTR-9A should be double-checked against the books of accounts and the Form GSTR-4 filed for the amount.