GST

GSTR-9A – Overview, Due Dates and Format

GSTR-9A – Overview, Due Dates and Format

The Goods and Services Tax, also known as GST, was introduced to simplify and integrate a myriad of indirect taxes under the previous tax regime. The GST law mandates registering for GST if the businesses surpass a certain threshold limits of the annual turnover provided by the government. The law further mandates every registered taxpayer, including the ones under the composition scheme, to file returns annually and to furnish all the details in the return before the prescribed deadlines. These annual returns are to be filed in a certain format prescribed by the regulations. One such prescribed format to file annual returns was in the form of GSTR-9A, which was later scrapped for composition taxpayers with effect from Financial Year 2019-2020, and instead, Form GSTR-4 has been introduced. However, the form GSTR-9A has been made optional for Financial Year 2017-2018 and 2018-2019. In this article, we will try to delve into what GSTR-9A was, who was required to fill out this form, and other relevant details regarding the same. We will also throw some light on the new introduction of Form GSTR-4 and how the two are different from each other.

What is GSTR-9A?

GSTR-9A is the abridged annual return that was mandatorily required to be filed by the taxpayers who had chosen to be governed by the composition scheme under GST1 for a particular financial year. This form comprises the comprehensive and consolidated details of CGST, SGST, and IGST paid during a particular financial year, which the taxpayer must mention. This form ensures that detailed information on supplies, made or received, is filed by the composite taxpayer either monthly or quarterly in a consolidated manner for a particular financial year.

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Who was required to fill out Form GSTR-9A?

All registered taxpayers under the GST composition scheme were required to fill out Form GSTR-9A. However, the law exempted the following people from filling out this form:

  • Taxpayers who have not opted for the composition in the given financial year
  • Non-resident taxable persons
  • Input Service Distributor
  • Casual Taxable Person
  • Persons obligated to Deduct Tax at Source under Section 51 CGST Act
  • Persons obligated to Collect Tax at Source under Section 52 CGST Act

What was the timeline or the due date to file GSTR-9A?

  • Due Date: The taxpayer who had registered under the composition scheme under the GST was required to file GSTR-9A by 31st December of the year for which the financial year ended on 31st March. For instance, for the financial year 2016-2017, the due date for filing Form GSTR-9A would be 31st December 2017.
  • Penalty: In case the registered taxpayer under the compensation scheme of GST fails to comply with the due date, a penalty would be attracted in such a case, which was as follows:
CategoryPenalty
Under CGSTRs. 100/day
Under SGSTRs. 100/day
TotalRs. 200/day

What were the details required to be provided under GSTR-9A?

Steps involved in Filing of Form GSTR-9A

The digitization of the tax filing system with the implementation of the GST has allowed taxpayers to file their returns online seamlessly and hassle-free. Similarly, Form GSTR-9A was to be filled out online by undertaking the following steps:

  • Log in to the official website of GST by entering your credentials.
  • Navigate to “Services” and click on “Returns.”
  • Choose the “Annual Returns” Option and select the relevant financial year for which the return is to be filed.
  • The portal will solicit some answers, after which you will be directed to the “Return GSTR-9A Filing.”
  • Enter the relevant information as solicited, such as turnover, Input Tax Credit claimed, Tax Paid, Refund Claimed, Inward-Outward Supplies, Details of transactions pertaining to the previous financial year, or any other additional information asked.
  • Click on “Preview” to go through the draft of the Return before filing and make changes, if required.
  • To ensure that all taxes and/or late fees have been paid, click on “Compute Liabilities”. If shown otherwise, make the required payment through any mode of payment of your choice.
  • After ensuring everything is correct, in the end, you are simply required to accept the declaration, which you must read carefully by choosing the authorized signatory or opting for E-verification through One Time Password (OTP) and then finally submit it accordingly.
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Once the Form GSTR-9A has been successfully submitted, the taxpayer will receive an acknowledgement in the form of an Acknowledgment Registration Number, which must be saved for future reference, and an acknowledgement email and message will also forwarded to your registered number.

Revision of GSTR-9A

The revision of GSTR-9A was not allowed after filing. Therefore, the registered taxpayers were required to fill out the form with due diligence and proper care.

When can you file NIL GSTR-9A?

A registered taxpayer is eligible to file NIL GSTR-9A in the following scenarios:

  • No sale has been made
  • In case no purchase has been made
  • In case no GST Refund has been claimed
  • In case no late fees or penalties or any other payment has been in the form of GST
  • In case the GST Department has made a demand for payment

Discontinuation of GSTR-9A

GSTR-9A was the mandate that was required to be filled by the taxpayers registered under the composition scheme under the GST Regime. However, it was later discontinued from the Financial Year 2019-2020, and instead, Form GSTR-4 was introduced. However, the GSTR-9A has been made optional and may be filed for Financial Year 2017-2018 and 2018-2019.

Conclusion

The introduction and implementation of the Goods and Services Tax (GST) is a positive strive forward, thereby incentivizing the taxpayers or the businesses to become part of the formal economy by duly paying their taxes. The return filing process requires you to fill out certain forms, as per your eligibility, and one such form was GSTR-9A, which was mandated for taxpayers who are registered under the GST Composition Scheme. But GSTR 9A has now been discontinued after 2018 and replaced with GSTR 4, which is also a form of return required to be filed only once a year by the taxpayers falling under the composition scheme. These procedures are not as complicated as they may seem, but if you are confused about which form to fill and even if you are clear on that part but still feel overwhelmed with all the compliances and regulations, you may choose to seek professional help and expert advice.

READ  GST State Code List and Jurisdiction

If you are a company owner or a business that is unsure about GST, feel free to approach the GST professionals at Enterslice for a seamless experience.

FAQs

  1. Is it mandatory to file Form GSTR-9A?

    The law mandates the Composition Taxpayers to file the FORM GSTR-9A. However, the government can exempt a certain class of Composition Taxpayers by issuing notification from time to time.

  2. What is the due date for Form GSTR-9A?

    The taxpayer who had registered under the composition scheme under the GST was required to file GSTR-9A by 31st December of the year for which the financial year ended on 31st March. For instance, for the financial year 2016-2017, the due date for filing Form GSTR-9A would be 31st December 2017.

  3. Is the GSTR-9A due date extended or not?

    The government may extend the due date for filing GSTR-9A by issuing a notification.

  4. Is GSTR-9A still applicable?

    No, Form GSTR-9A has been discontinued from the Financial Year 2019-2020 onwards and has been replaced with Form GSTR-4

  5. Who needs to file Form GSTR-9A?

    All registered taxpayers under the GST composition scheme were required to fill out Form GSTR-9A.

  6. Who doesn't need to file Form GSTR-9A?

    All registered taxpayers under the GST composition scheme were required to fill out Form GSTR-9A. However, the law exempted the following people from filling out this form:
    • Taxpayers who have chosen not to opt for the composition in the given financial year
    • Non-resident taxable persons
    • Input Service Distributor
    • Casual Taxable Person
    • Persons obligated to deduct tax at Source under Section 51 CGST Act
    • Persons obligated to collect tax at Source under Section 52 CGST Act

  7. Why can I not file Form GSTR-9A for the FY 2019-20?

    The filing of GSTR-9A is not operational or applicable from the Financial Year 2019-2020 and onwards.

References

  1. https://www.gst.gov.in/

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