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GSTR 9A – Return Filing, Format, Eligibility & Rule

What is GSTR-9A?

The GSTR-9A is the annual return filing. It is to be filed once in a year by taxpayers GSTR9A Is have are under the Composition Scheme under GST for a particular financial year. It includes all the information furnished in the quarterly returns filed by the composition taxpayers during that financial year.

Who can File GSTR-9A?

The taxpayers registered under the composition levy scheme under GST must file GSTR-9A.

Exceptions from GSTR-9A

However, the following persons are not required to file this:

1. Non-resident taxable persons
2. Input service distributor
3. Casual Taxable Person.
4. Persons paying TDS under section 51 of the Act.
5. E-commerce operator paying TCS under section 52 of the Act.

Due to GSTR-9A

GSTR-9A has to be filed on or before 31st December* following the close of the financial year.


If a taxpayer is covered under CGST/ SGST/UTGST Rs.100 per day of default. In a total of Rs.200 per day should be paid.

Details to be provided:

GST has Five Parts.
Part-1 –Basic Details about the Taxpayer
Part 2-GST Details Outward and Inward Suppliers
Part 3- Details of tax paid as declared in returns filed during the financial year
Part4- Summary of amendments or corrections relating to entries of the previous Financial Year.
Part 5-Particulars of Demands and Refunds
1.Details of credit reversed or availed
2.Late fee payable and paid

Preparing GSTR-9A

The data mentioned in the annual return would be the starting point of assessment of the taxpayer. The annual return also helps to correct mistakes if any at the time of filing GSTR -4.
All information disclosed in GSTR – 9 must be checked against the books of accounts and the Form GSTR – 4 for the corresponding time period.

In the GSTR 9A form, additional tax liability based information not declared in Form GSTR – 4 can be furnished. The tax can be paid voluntarily along with interest in Form DRC-03.

To fill and to know more about GSTR9A, find the form here: GSTR-9A

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