What is GSTR-9A? Usage and Filing Requirements

Who Should File GSTR-9A?

GSTR-9A was applicable to:

• Taxpayers registered under the Composition Scheme during any part of the financial year.

However, it was not applicable to:

• Regular taxpayers who did not opt for the Composition Scheme
• Non-resident taxable persons
• Casual taxable persons
• Input Service Distributors (ISD)
• Taxpayers liable to deduct TDS or collect TCS

Those under the Composition Scheme benefitted from simplified tax payment and compliance procedures, making GSTR-9A a vital summary return for them.

Purpose of GSTR-9A

The core objectives of GSTR-9A were:

• To provide a summary of quarterly returns (GSTR-4) in one consolidated document.
• To offer a record of total turnover, taxes paid, adjustments made, and demands raised.
• To help tax authorities verify the accuracy of quarterly filings and ensure tax compliance.

Due Date for GSTR-9A

GSTR-9A had to be filed by 31st December following the end of the relevant financial year.

Structure of GSTR-9A Form

The GSTR-9A form was divided into several parts:

• Basic Information:
  • GSTIN
  • Legal and trade name
  • Period of composition scheme during the financial year
• Outward and Inward Supplies:
  • Details of all outward supplies and inward supplies under reverse charge
  • Adjustments made during the year
• Tax Paid: Total tax liability and tax paid under CGST, SGST, IGST, and cess
• Amendments for the Previous Year: Corrections or disclosures made in the returns of April to September of the following year
• Additional Information: Refunds claimed, demands raised and resolved, credits reversed or availed

Filing Process for GSTR-9A

Steps to file GSTR-9A:

1. Log in to the GST portal
2. Go to Services > Returns > Annual Return
3. Select the financial year and form GSTR-9A
4. Download and review auto-filled data from GSTR-4
5. Input any additional information as required
6. Preview the form for verification
7. Submit using DSC or EVC

This form worked in sync with GST returns filed quarterly, and it was crucial that the data remained consistent across filings.

Late Filing Penalties

Failure to file GSTR-9A by the due date attracted a late fee of:

• ₹100 per day under CGST
• ₹100 per day under SGST

This totalled ₹200 per day, with a maximum cap of 0.25% of the taxpayer’s turnover in the state or union territory.

Taxpayers often had to reconcile these penalties along with other documents like credit notes and invoices for final returns.

Important Notes for Taxpayers

• Discontinuation: GSTR-9A has been scrapped from FY 2019-20 onward. Now, taxpayers under the Composition Scheme must file GSTR-4 annually.
• Record Accuracy: Ensure all GSTR-4 filings are correct, as they directly impact the accuracy of GSTR-9A.
• Documentation: Maintain invoices, bills, and tax payment records throughout the year to make year-end filing easier.

To ensure reconciliation, it’s helpful to understand how GSTR-2B and auto-generated reports interact with other return forms.

Conclusion

GSTR-9A played a key role in the compliance journey of small businesses under the Composition Scheme. It helped tax authorities gain a year-end snapshot of transactions and tax payments. While it is no longer in use, understanding its structure helps in reconciling past filings and navigating current compliance with clarity. Businesses should always keep detailed records and understand the forms applicable to them for smooth and timely GST compliance.