GSTR 9A: Definition, Eligibility & Due dates updated
GSTR 9A- In this article, you will able to understand Definition, Eligibility & Updated Due dates and more.
Contents of this post
The GSTR-9A is an annual return for each financial year, the registered taxpayers who have opted for composition scheme for any period during the said financial year, have to file it once. In this annual return, The taxpayers will have 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 into composition scheme.
Yes, it’s mandatory to file the GSTR9A return for taxpayers who have opted for composition scheme for any period during the said financial year. But following persons no need to file Form GSTR9A:
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 such as
1.who have opted for composition scheme since registration and have never opted out subsequently; and
2.who have opted in for composition scheme any time during the financial year; and
3.who have opted in for composition but subsequently opted out any time during the year.
The due date for filing Form GSTR9A for a particular financial year is 31st December of the subsequent financial year or as extended by Government through notification from time to time. The Government through notification can extend the date of filing return in Form GSTR9A.
For example- extended due date for the F.Y-17-18 is 31st Jan 2020 and F.Y-18-19 is 31st march 2020.
Yes, You can file “NIL” GSTR-9A RETURN, but if you have
There are many other faqs or questions on eligibility of GSTR9A (Annual Return) as per issues on filing GSTR9A on GST PORTAL such as-
Pre-conditions for filing of Form GSTR9A are:
Taxpayers who have opted out from the composition scheme need to file Form GSTR9A for the period during which they were registered under the composition levy scheme.
The annual return can be filed even if the taxpayer has got his registration canceled during the said financial year.
You are to file both annual return in Form GSTR-9 and Form GSTR-9A.
The period during which the taxpayer remained as composition taxpayer, Form GSTR9A has to file. And, for a period for which the taxpayer registered as a normal taxpayer, Form GSTR-9 has to file.
For example: If the taxpayer was registered as a normal taxpayer during the period 1st April 2020 to 31st Sept 2020, then for such period Form GSTR-9 is required to be filed. And, if the taxpayer had opted for a Composition scheme from 1st Oct 2020 to 31st Mar 2021, then Form GSTR9A is required to be filed for such period i.e. (Oct-March).
Both Form GSTR-9 and Form GSTR9A for the respective period have to file for FY 2020-21, in such cases.
Yes, you can edit auto-populated data in form GSTR9A except for the tax paid column of Table no. 9. The outward supplies details can be edited in order to indicate actual supplies made and not merely outward supplies indicated in the Returns.
No, Taxpayers cannot revise Form GSTR9A return after filing.
After Form GSTR9A is filed:
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.
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