GSTR 9A

To help small business owners and individuals, GSTR 9A was introduced under the Goods and Service Tax (GST) regime. The purpose of the GSTR 9A form was to help individuals simplify tax filing under the composition scheme. It was mandatory for composition scheme taxpayers until FY 2018-19. Now, taxpayers under the composition scheme have to file GSTR 4. 

In this article, we will cover GSTR 9A meaning and the GSTR 9A filing process in detail. 

What is GSTR 9A?

GSTR-9A is an annual return that was filed by taxpayers who opted for the composition scheme under GST until FY 2018-19. It contained all the information included in the quarterly returns filed by the composition taxpayers during that financial year. 
This return helped in rectifying any mistakes committed at the time of filing the quarterly GSTR-4 or CMP-08 and ensured that the disclosed information was cross-checked with the books of accounts and regular returns/forms filed for the entire financial year.
Now, as per the new regulations, taxpayers who have chosen composition schemes, need to file GSTR 4. If you are wondering what a composition scheme is, let us help you. 
 

What is the Composition Scheme?

Now that you know the basics, let us get back to GSTR 9A filing. 

Who Should File GSTR 9A?

GSTR 9A falls under the Composition Scheme and was used by small taxpayers.  

This scheme allowed eligible taxpayers to pay a fixed percentage of their turnover as tax instead of the standard GST rates applicable to various goods and services. It helped in reducing the compliance burden for small businesses.

What Is Due Date For Filing Of GSTR 9A?

The due date for filing GSTR-9A was on or before 31st December of the year following the closure of a particular financial year. For instance, for FY 2017-18, the return was due by 31st December 2018.
It's important to note that GSTR 9A has been disabled from FY 2019-20 onwards, replaced by the GSTR 4 annual return. However, GSTR-9A can still be optionally filed for FY 2017-18 and FY 2018-19.

Eligibility For Filing GSTR 9A

Before filing GSTR-9A, taxpayers had to ensure the following:

• Registration Under Composition Scheme: The taxpayer had to be a registered composition dealer.
• Quarterly Returns Filed: All quarterly returns (GSTR-4) had to be filed for the relevant financial year.
• Turnover Limits: The aggregate turnover had to be less than Rs. 75 lakhs per annum, with reduced limits for North-Eastern states.

The tax rates under the Composition Scheme vary based on the type of business.

• Manufacturers and Traders (Goods): 1% (0.5% CGST and 0.5% SGST).
• Restaurants (Not Serving Alcohol): 5% (2.5% CGST and 2.5% SGST).
• Service Providers: 6% (3% CGST and 3% SGST) under the special scheme.
• Manufacturers of Bricks and Tiles: 6% (3% CGST and 3% SGST)

What Is The Format Of GSTR 9A?

GSTR 9A had various sections as described below.

Basic Details

• Financial Year.
• GSTIN: GST registration number.
• Legal and Trade Name: Automatically fetched from the system.
• Period of Composition Scheme: The duration for which the taxpayer was under the composition scheme.
• Aggregate Turnover of Previous Financial Year: Total Turnover from the previous financial year.

Summary of Sales and Purchases

• Details of Taxable Sales: Aggregate value of all taxable sales.
• Inward Supplies Under Reverse Charge: Purchases from both registered and unregistered persons liable to reverse charge.

Other Details

• Outward Supplies: Information auto-filled from filed GSTR-4 returns.
• Tax Paid: Details of taxes paid during the year.
• Input Tax Credit (ITC): ITC claimed and utilized.
• Other Information: Any additional information relevant to the annual return.

How To File GSTR 9A?

Let’s have a look at the GSTR 9A filing process. 

Step 1: Login and Navigation

1. Login: Access the GST portal.
2. Navigate: Go to the 'Services' tab, click on 'Returns', then 'Annual Return'.
3. Select Financial Year: Choose the relevant financial year and click 'Prepare Online'.

Step 2: Answer the Questionnaire

• Nil Return: Indicate if you are filing a Nil return. Confirm if there is no outward supply, receipt of goods/services, other liabilities, ITC claimed, refunds, demand orders, or late fees.

Step 3: Enter Details in Various Tiles

1. Outward Supplies: Enter details of outward supplies made during the year, auto-filled from GSTR-4.
2. Inward Supplies: Enter details of inward supplies received, both from registered and unregistered persons liable to reverse charge.

Step 4: Preview Draft

Preview: Review the draft GSTR-9A in PDF/Excel format to ensure all details are correct, including any late fees paid and payable.

Step 5: Compute Liabilities
Compute Liabilities: Calculate any additional tax liabilities and late fees. Payments can be made via Netbanking, over the counter, or NEFT/RTGS by creating an additional payment challan.

Step 6: File GSTR-9A

1. Declaration: Select the declaration checkbox.
2. Authorised Signatory: Choose the authorised signatory.
3. File: Click 'File GSTR-9A'. You can file using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).

Step 7: Additional Payments

• Form DRC: If there are additional payments, they can be made through Form DRC-03 after filing the return.
   

Late-Filing Fees Or Penalty Associated With GSTR 9A

If a taxpayer failed in filing GSTR 9A by the due date, they had to pay late fees as follows: 

• CGST: Rs. 100 per day of delay.
• SGST/UTGST: Rs. 100 per day of delay.

The total late fee was Rs. 200 per day, subject to a maximum cap of 0.25% of the taxpayer's turnover in the relevant state or union territory. Additionally, the interest rate of 18% per annum was applicable on the delayed payments. 
 

Conclusion

GSTR 9A annual return was important for small businesses registered under the composition scheme. However, GSTR 9A was disabled by the authorities in FY 2019 and was included under the revised GSTR 4 filing.