GSTR9A Annual Return filing कैसे फाइल करें ? How to File GSTR 9A of Composition Dealer

Описание: GSTR 9A Annual Return Filing for composition scheme dealer : In this video you will learn How to file GSTR 9A on GST Portal for Composition Taxpayers on GST Portal

1. What is Form GSTR9A?
Form GSTR-9A is an annual return to be filed once, for each financial year, by taxpayers who have opted for composition scheme, for any period during the said financial year. The taxpayers are required to furnish details regarding outward supplies, inward supplies, taxes paid, any refund claimed or demand created or input tax credit availed or reversed due to opting out or opting in to composition scheme.

2. Who needs to file Form GSTR 9A?
All taxpayers registered under the composition scheme under GST, for any period during the financial year, need to file Form GSTR-9A. This will include a taxpayer -

who have opted for composition scheme since registration and have never opted out subsequently; and

who have opted in for composition scheme any time during the financial year; and

who have opted in for composition but subsequently opted out any time during the year.
3. Who doesn't need to file Form GSTR-9A?
Following persons are not required to file Form GSTR-9A:

Regular taxpayer who have not opted in composition scheme for any period during the financial year

Non-resident taxable persons

Input service distributor

Casual Taxable Person

Persons required to Deduct Tax at Source u/s 51

Persons required to Collect Tax at Source u/s 52

4. Is it mandatory to file Form GSTR-9A?
Yes, it’s mandatory to file Form GSTR-9A for composition taxpayers.
5. I am a regular/ normal taxpayer for part period and composition taxpayer for part period during the financial year. Do I need to file Form GSTR-9 or Form GSTR-9A?
You are required to file both Form GSTR-9 and Form GSTR-9A.

The period during which the taxpayer remained as composition taxpayer, Form GSTR-9A is required to be filed. And, for period for which the taxpayer is registered as normal taxpayer, Form GSTR-9 is required to be filed.

For example: If the taxpayer was registered as a normal taxpayer during period 1st July 2017 to 31st Dec 2017, then for such period Form GSTR-9 is required to be filed. And, if the taxpayer had opted for Composition scheme from 1st Jan 2018 to 31st Mar 2018, then Form GSTR-9A is required to be filed for such period i.e. (Jan –March, 2018).

Both Form GSTR-9 and Form GSTR-9A for the respective period are required to be filed for FY 2017-18, in such cases.
I got my registration cancelled in the financial year. Can I file Form GSTR-9A?
The annual return can be filed even if the taxpayer has got his registration cancelled during the said financial year.

7. I opted out of composition scheme in the financial year. Do I need to file Form GSTR 9A?
Taxpayers who have opted out from the composition scheme need to file Form GSTR 9A for the period during which they were registered under the composition levy scheme.

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This video is merely a general guide meant for learning purposes only. All the instructions, references, content or documents are for educational purposes only and do not constitute a legal advice. We do not accept any liabilities whatsoever for any losses caused directly or indirectly by the use/reliance of any information contained in this video or for any conclusion of the information. Prior to acting upon this video, you're suggested to seek the advice of your financial, legal, tax or professional advisors as to the risks involved may be obtained and necessary due diligence, etc may be done at your end.