GSTR 9A – Overview, Due Dates & Format

Sakshi Jain, CA LLB at March 25, 2023

GSTR 9A – Complete Details

Every taxable person including composition scheme holder has to furnish annual GST return, under the GST regime. In this article, we will discuss the annual GSTR9A that has to be furnished by a taxpayer registered under composition scheme.

The topics covered in this article are:

What is GSTR 9A?
Who shall not file GSTR 9A?
When is the due date for GSTR 9A?
What is the penalty for filing GSTR 9A after the due date?
What details shall be furnished in the GSTR 9A Form?
The Bottom Line

1. What is GSTR 9A?

GSTR 9A is an annual GST return which has to be furnished by composition scheme holder for every financial year. Moreover, it contains the summarized data of all the quarterly returns that have been furnished by the composition scheme holder.

2. Who shall not file GSTR 9A?

As GSTR 9A is for the composition scheme holder so it shall not be filed by the following person:

NRTP (Non-Resident Taxable Person)
ISD (Input Service Distributor)
CTP (Casual Taxable Person)
TDS Deductor
TCS Collector

3. When is the due date for GSTR 9A?

The due date for filing GSTR-9A is 31st December of every year following the financial year closure. Let us understand this with an example, if the composition scheme holder wants to file the annual GSTR 9A for the financial year 2018-19, then he has to file it on or before 31st Dec 2019.

Note: Due date to file GSTR-9/GSTR-9A and GSTR-9C for FY 2018-19 is extended to 31 December 2020.

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4. What is the penalty for filing GSTR 9A after the due date?

The penalty for late furnishing of GSTR 9A is 200 INR (100 CGST + 100 SGST). However, the penalty cannot exceed ¼ or 0.25% of total turnover during such period of non-filing of GSTR 9A.

5. What details shall be furnished in the GSTR 9A Form?

GSTR 9A

GSTR-9A Part	Details that has to be furnished in the Form GSTR-9A
Part-I	Basic Details of the composition taxable person such as
	GSTIN
	Legal Name
	Trade Name
	(These fields are auto-populated)
Part-II	This part of the form contains the outward and inward supplies details that are furnished in quarterly GST return (GSTR-4) during that financial year.
Part-III	In Part-III of GSTR-9A, the taxpayer has to furnish the details about the tax paid under different heads such as IGST, CGST, SGST, CESS including penalty and interest if any as mentioned in the quarterly return.
Part-IV	This part of the form GSTR-9A includes a consolidated summary of correction or amendment made in the entries relating to the previous financial year. The amendment or correction can be either omissions or additions or both.
Part-V	The part-v of form GSTR-9A includes other Information such as:
	Demands and Refunds details
	Under this head, the taxpayer has to furnish tax paid by him on the demand of the tax department or any balance left to be paid. In addition to this shall also show refund received by the taxpayer for the claim and also pending refund if any.
	ITC reversed or availed
	In case if a taxpayer is opting for composition scheme from regular scheme then all the details regarding ITC shall be mentioned too.
	Late fee payable and paid
	In this part of the form, the composition scheme holder has to mention the amount of late fee a taxpayer has to pay or paid during the previous financial year.

6. The bottom line

A taxpayer shall always feed true and correct data in GSTR 9A form an assessment of the taxpayer by the GST authorities are done on the basis of this.

Through GSTR 9A a taxpayer can easily rectify or amend any mistake that he may have committed at the time of filing GSTR 4. So, all the data furnished in GSTR 9A shall be cross-verified with GSTR 4 before filing.

In addition to this, if a taxpayer has forgotten to mention the additional tax liability in GSTR 4 then he can declare such liability in GSTR 9A along with interest.

About the Author

Sakshi Jain, CA LLB

Content Manager

I am a content and marketing manager at Masters India. I am also a tax and finance content writer. I also write academic books on accounts and tax. I have an experience of 7+ years in Income Tax Read more...

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