What is GSTR-9A?

GSTR-9A is a return filed annually by those taxpayers who opted for composition scheme under GST. It includes all quarterly returns filed by the composition taxpayers during the financial year.

Who should file GSTR-9A?

Every taxpayer who have opted for composition scheme should mandatorily file GSTR-9A except -

  1. Input service distributors
  2. Non-resident taxable persons
  3. Casual taxable persons
  4. E-commerce operators paying TCS.
  5. Persons paying TDS.

GSTR-9A Filing Due Dates

GSTR-9A should be filed annually by the composition scheme users on or before 31st December. For example – In case a taxpayer using composition scheme wants to file his or her annual return for FY 2018-19, taxpayer should file the same on or before 31st December 2019. It may be extended sometimes by the government.

Penalty for Late GSTR-9A Filing

Late filing of GSTR-9A leads to heavy fines & penalties. The late fee for filing GSTR-9A is Rs. 200 per day i.e. Rs.100 under CGST and Rs.100 under SGST. The maximum late fee per day for the taxpayer cannot exceed 0.25% of the business turnover in a state or a union territory.

GSTR-9A Return Form Format

Download Form GSTR-9A by clicking below link –