GSTR 9A

What is GSTR-9A?

GSTR-9A is an annual return required to be filed by composition scheme taxpayers under GST. It summarizes the details of quarterly returns (GSTR-4) filed throughout the financial year. This form includes:

• Outward and inward supplies
• Tax paid details
• Input tax credit (ITC) details
• Any additional liability

Important Note: The filing of GSTR-9A has been waived off for FY 2019-20 and onwards, meaning composition taxpayers are no longer required to file it. However, for previous financial years, it remains applicable.
 

Who Should File GSTR-9A?

The composition scheme under GST is designed for small businesses with an annual turnover of up to Rs. 1.5 crore. Businesses registered under this scheme must file GSTR-9A if they:

• Were registered as a composition taxpayer during the financial year.
• Have filed GSTR-4 quarterly returns during the year.
• Operate as a trader, manufacturer, or service provider eligible under the composition scheme.

Who is Not Required to File GSTR-9A?

• Businesses that opted out of the composition scheme mid-year (they must file GSTR-9 instead). 
• Regular taxpayers under GST. 
• Composition taxpayers for FY 2019-20 and beyond (exempted from filing GSTR-9A).
   

Due Date for Filing GSTR-9A

The due date for filing GSTR-9A is 31st December of the following financial year. For example:

• For FY 2018-19, the due date was 31st December 2019.
• No filing is required for FY 2019-20 onwards.

If not filed on time, late fees and penalties apply.
 

Details Required in GSTR-9A

Filing GSTR-9A requires the following details:

1. Basic Information – GSTIN, trade name, and taxpayer category.
2. Summary of outward supplies – Total sales made during the year.
3. Tax details – GST paid under CGST, SGST, and IGST.
4. Input tax credit (ITC) details – If any ITC was claimed or reversed.
5. Tax liability and payments – Any additional tax payable or adjustments.
6. Other information – Late fees, interest, or any penalties paid.
    

How to File GSTR-9A Online?

Filing GSTR-9A is a straightforward process on the GST portal. Follow these steps:

Step 1: Log in to GST Portal
Visit www.gst.gov.in and log in using your GSTIN and password.

Step 2: Navigate to GSTR-9A
Under the ‘Returns Dashboard,’ select the financial year and click on GSTR-9A.

Step 3: Fill in Required Details
Enter the required details, such as total sales, GST paid, ITC claimed, and tax liability.

Step 4: Verify and Preview
Double-check all figures before submission to ensure accuracy.

Step 5: Submit and File
After reviewing, submit the return using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Step 6: Download Acknowledgment
Once filed successfully, download the acknowledgment receipt for future reference.
 

Penalties for Late Filing of GSTR-9A

Failure to file GSTR-9A on time attracts penalties:

• Late Fee: Rs. 200 per day (Rs. 100 under CGST + Rs. 100 under SGST) until filed.
• Maximum Penalty: Late fee cannot exceed 0.25% of the taxpayer’s turnover.

For businesses that don’t owe tax but delay filing, penalties still apply.
 

Differences Between GSTR-9 and GSTR-9A

Common Mistakes to Avoid While Filing GSTR-9A

Filing GSTR-9A requires accuracy and attention to detail to avoid penalties and compliance issues. One of the most common mistakes is a mismatch in sales data, where the figures reported in GSTR-9A do not align with the quarterly GSTR-4 returns filed earlier. This can lead to discrepancies and unnecessary scrutiny. 

Another frequent error is incorrect tax calculations, where businesses fail to verify their GST liability before submission, resulting in either underpayment or overpayment of tax. Additionally, some taxpayers omit input tax credit (ITC) details even if ITC is not applicable under the composition scheme. It is crucial to review the section before finalizing the return to ensure completeness.

Lastly, filing at the last minute increases the risk of making errors and missing the deadline, which can attract late fees and penalties. To ensure a hassle-free filing process, always double-check your details and file GSTR-9A well before the due date.
 

Conclusion

GSTR-9A is a critical compliance requirement for composition taxpayers under GST. It consolidates quarterly GSTR-4 returns and ensures businesses remain compliant with GST laws. Although filing has been waived for FY 2019-20 and onwards, businesses that were in the composition scheme before this period must file GSTR-9A to avoid penalties. To ensure smooth filing, keep accurate records, file before the due date, and consult a GST expert if needed. By staying compliant, businesses can avoid unnecessary fines and focus on growth.

If unsure about tax liabilities or filing requirements, consult a Chartered Accountant (CA) or GST consultant to ensure accuracy.