How to File GSTR 9A for FY 18-19:
From FY 2018-19 onwards the Composition Tax Payers under GST, have to make payment of tax in Form GST PMT 8, every quarter. Return has to be furnished yearly in Form GSTR – 4. [Rule 62]. In addition to return to be filed yearly, GST Annual Return has to be furnished in Form GSTR 9A [Section 44 read with Rule 80].
The review of this return will help GST Authorities to weed out the registered tax payers who were not eligible for composition benefit in first place. Further it will facilitate the data sharing that may take place with Income Tax Department for Statistical purposes etc.
However, it may be noted that in view of the Notification No. 47/2019-Central Tax dt. 09th October 2019, registered tax payers whose aggregate turnover is less than Rs 2 crore for FY 2018-19 shall have the option to not furnish the GST Annual Return. Accordingly, the composition tax payers have the option to not furnish Form GSTR 9A for the FY 2018-19.
In a situation where composition tax payer exceeds the turnover limit prescribed for composition, he shall have to file GST Annual Return in Form GSTR 9A for Composition period and file GST Annual Return in Form GSTR-9 for the balance period.
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Certain salient features of Form GSTR 9A are as follows:
- It is mandatory to file FORM GSTR-4 for FY 2018 – 2019 before filing this return.The details for FY 2018 – 2019 shall be provided in this return.
- It may be noted that additional liability for FY 2018 – 2019 not declared in FORM GSTR-4 may be declared in this return.
Details of Part I of GSTR 9A are as follows:
|5||Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the GST annual return for FY 2018 – 2019, the aggregate turnover of FY 2017 – 2018 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN.|
Part II of GSTR 9A
It consists of the details of all outward and inward supplies in the financial year for which the GST annual return is filed. Details to be filled in Part II are as follows:
|6A||Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.|
|6B||Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.|
|7A||Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.|
|7B||Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.|
|7C||Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.|
|8A*||Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.|
|8B||Aggregate value of all goods imported during the financial year shall be declared here.|
*It may be noted that Finance ministry had given concession to composition dealers not to key in details of inward supplies while filing Form GSTR-4. In a clarification, the ministry said there have been doubts regarding the manner of filing the quarterly return by composition dealers in Form GSTR-4 in the absence of auto-population of the details of inward supplies received from registered suppliers. Businesses opting for composition scheme under GST need not file details of purchases made from their vendors at the time of filing quarterly return GSTR-4, the Finance Ministry had stated in press release.
Being small sized firms, not having in-house accounting facilities, these firms under composition will have tough time to compile this data for reporting.
Part III of GSTR 9A
|9||Details of tax paid as declared in returns filed during the financial year. It includes the Total tax payable as well as paid under various GST tax heads during the current FY. These will include payable and already paid details of Integrated Tax, Central Tax State/UT Tax, Cess Interest, and Late fee Penalty|
Part IV of GSTR 9A
Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of GST Annual Return for previous financial year (for example in the annual return for the FY 2018-19, the transactions declared in April 2019 to September 2019 for the FY 2018-19 shall be declared), whichever is earlier.
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Details of Part IV are as follows:
|10,11,12,13 and 14||Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April 2019 to September 2019 or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.|
Part V of GSTR 9A
Part V consists of details of other information. Details required for Part V are as follows:
|15A, 15B, 15C and 15D||Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.|
|15E, 15F and 15G||Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.|
|16A||Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details.|
|16B||Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details.|
|17||Late fee will be payable if annual return is filed after the due date|
|17A||Central Tax-Enter the payable and paid CGST|
|17B||State Tax-Enter the payable and paid SGST|
Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “GST 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.