FAQs on GSTR 9A – GST Annual Return for Composition Scheme

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  • Last Updated on 19 October, 2021

1. Which section and rules elaborate the provisions of the annual return of composition supplier? 

As per section 44 of the GST Act, 2017, a person paying tax under Composition Scheme is required to file an annual return read with proviso to Rule 80(1) which stipulates that the composition supplier shall furnish the annual return in FORM GSTR-9A.

2. What is the due date of filing an annual return? 

The annual return is required to be filed electronically on or before the 31st December following the end of such financial year.

3. Is there any extension in the due date of filing an annual return? 

The due date for filing annual return has been extended to 31st March, 2019 vide Central Goods and Services Tax (Removal of Difficulties) Order, 2018 – Order No. 1/2018 – Central Tax dated 11th December, 2018. The due date for filing annual return has been further extended to to 30th June, 2019 vide Central Goods and Services Tax (Third Removal of Difficulties) Order, 2018 – Order No. 3/2018 – Central Tax dated 31st December, 2018.

4. What is the quantum of late fee application on late filing of the late fee applicable on late filing of GSTR 9? 

Late fee will be payable if annual return is filed after the due date. The late fee on late filing of annual return is:

    • INR 100 for every day during which such failure continues.
    • Subject to the maximum of quarter per cent (0.25%) of his Turnover in the State or Union Territory.
GST Audit and Annual Return 2019

5. Is Form GSTR 9A notified? 

Yes. Form GSTR 9A for the Financial Year 2017-18 has been notified vide Notification No. 39/2018-Central Tax dated 4th September, 2018. The form has been amended vide Notification No. 74/2018-Central Tax dated 31st December, 2018.

6. Is GSTR 9A available on the GST common portal? 

GSTR 9 has been made available on the GST Common Portal on 6th March, 2019.

7. What is the mode of submission and filing of GST annual return? 

GSTR 9A can be submitted and filed through the common portal i.e. www.gst.gov.in either directly or through a Facilitation Centre notified by the Commissioner.

8. Is the composition supplier who is required to file an annual return also required to get its account audited under GST? 

No. As per the provision of section 35(5) read the rule 80(3), every registered person whose aggregate turnover during a FU exceeds the limit of INR 2 crores shall get his accounts audited by CA or a CWA and shall submit a copy of the audited annual accounts, the reconciliation statement under section 44(2) and such other documents in such form and manner may be prescribed.

9. Is GSTR9 supposed to be filed on the entity level or in respect of each GSTIN? 

The annual return has to be furnished by every registered person as stipulated under section 44(1). In GST, as per section 25(4) of the GST Act, 2017, every person who has obtained more than one registration, whether in one State or more than one state shall be treated as distinct person in respect of each such registration. Further, Annual return is merely the consolidation of all the details filed in the regular returns applicable i.e. GSTR 4, to the taxpayer during the financial year. Hence, Annual return is required to be furnished in respect of each GSTIN.

10. Can GSTR 9A be revised? 

No.

11. In what circumstances a person is required to file a NIL annual return? 

As per FAQ on GSTR 9A available at www.gst.gov.in , NIL annual return can be filed if the registered person has:

    • NOT made any outward supply (commonly knows as sale); AND
    • NOT received any goods/services (commonly known as purchase); AND
    • NO other liability to report; AND
    • NOT claimed any credit; AND
    • NOT claimed any refund; AND
    • NOT received any order creating demand; AND
    • There is no late fee to be paid etc.

12. Is the Person required to file an annual return even though his registration has been canceled during the financial year? 

As per the FAQ on GSTR 6A available on www.gst.gov.in , it has been clearly stated that the annual return needs to be filed even if the taxpayer has got his registration cancelled during the said financial year.

13. Can the details furnished in GSTR 4 be redirected in GSTR 9A? 

It must be acknowledged that the basis for the foundation of annual return is GSTR 4. Each and every details which requires rectification, must originally be rectified in the GSTR 4, then only the details shall be furnished in GSTR 9A. Initially, the form GSTR 9A did not allow to rectify the mistakes through GSTR 9A.

14. Can the differential payment be made at the time of filing the annual return? 

Initially, the form GSTR 9A did not allow to report the additional liability through GSTR 9A, however, relief has been given vide Notification No. 74/2018 – Central Tax dated 31st December, 2018 wherein it has been clearly mentioned in instruction no. 2 that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return.

15. How to make the payment of additional liability? 

Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in GSTR 9A, through FORM DRC-03. Taxpayers shall select ‘Annual Return’ in the drop-down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.

16. Can the penalty be levied on the late filing of GSTR 9A? 

Though late fee is applicable on late filing of GSTR along with the higher cap of 0.25% of turnover in the State/Union Territory has been provided, still levying penalty on the top of such higher cap would lead to contrary.

17. Can I edit auto-populated details in the form of GSTR 9A? 

Yes, taxpayer can edit auto-populated data in form GSTR-9A except 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.

18. What are the pre-conditions for filing form GSTR 9A? 

The pre-conditions for filing of GSTR-9A are:

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

19. What are the ways to file GSTR 9? 

There are two ways to file GSTR 9A i.e. Online (Log in www.gst.gov.in to navigate Service>Returns>Annual Return) & Via Offline Tool (shall be made shortly available).

20. Can the taxpayer download system compute values of form GSTR 9A? 

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

21. Will a consolidated summary of form GSTR 4 be made available for the return during the financial year? 

Yes. Consolidated summary of all filed Form GSTR-4 statement for the relevant financial year is available for download in PDF format.

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

Yes, taxpayer needs to provide information relating to all supplies made during the financial year and not merely the supplies reported in the return.

23. What happens after form GSTR 9A is filed? 

After Form GSTR-9A is filed:

    • ARN is generated on successful filing of the return in Form GSTR-9A.
    • An SMS and an email is sent to the taxpayer on his registered mobile and email id.
    • Electronic cash ledger and Electronic liability register part-I will get updated on successful set-off of liabilities (Late fee only).
    • Filed form GSTR-9A will be available for view/download in PDF and Excel format.

24. How can the annual return be signed? 

The Returns can be filed by signing using the DSC or E-Sign or EVC facility. For using the DSC facility, it is mandatory to have a valid DSC. Further, E-Sign option requires a valid Aadhaar Card with a linked Mobile Number.

25. Which return needs to be filed in the given below scenarios? 

July, 2017

September, 2017

December, 2017

Applicability of GST Return

Regular Taxpayer

Regular Taxpayer

Regular Taxpayer

GSTR 9

Regular Taxpayer

Unregistered – Cancellation of registration

Unregistered

GSTR 9 & GSTR 10

Composition taxpayer

Regular Taxpayer

Regular taxpayer – Cannot be transferred as composition taxpayer in the middle of the FY

GSTR 9A for the period July, 2017 to August, 2017, and

GSTR 9 for the period September, 2017 to March, 2018

Composition taxpayer

Composition taxpayer

Composition taxpayer

GSTR 9A

 

Know all about Form GSTR 9A, click here to buy GST Audit & Annual Return 2019 edition by Aditya Singhania.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

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