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GSTR-9A

Last updated on 09 October, 2017

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GSTR-9A - Consolidated annual return for compounding vendors


What is the GSTR-9A?

The GSTR-9A is a simplified annual return filed by business owners who have opted for the Composition Scheme under the GST regime. This return includes all the quarterly returns filed by the compounding dealers/vendors in that financial year. 

Dates associated with the GSTR-9A

The GSTR-9A is filed on a yearly basis, by 31st December following the financial year being reported. For example, if you are filing the GSTR-9A for 2018, you must file it before 31st December, 2019.

Prerequisites

Contents of the GSTR-9A

Let’s take a look at all the different fields inside the GSTR-9A:

GSTR9A

  1. 1. GSTIN – Your PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN).
  2. 2. Name of the Taxpayer – This field contains the name of the registered business owner.

GSTR9A

  1. 3. Period of return - The period for which you are filing returns. 
  2. 3a. The financial year for which the return is being filed.

GSTR9A

  1. 4. Turnover Details- You should mention the turnover details for the following:

    • a. Gross Turnover (GSTIN)
    • b. Gross Turnover (Entity)
  2. 5. Details of expenditure: Provide complete details of all purchases you made during the financial year, along with the HSN and SAC codes of the goods and services involved.

GSTR9A

5a. Total value of the local purchases including the purchases made from an unregistered person

This sub-section is divided into 2 parts:

Under these sections, mention whether the goods/services have been procured and include the product/service description, HSN/SAC, taxable value, and the amounts of IGST, CGST, and SGST paid.

GSTR9A

5b. Total value of purchases (imports)

Mention whether the importation of goods/services has been completed, and include the product/service description, HSN/SAC, taxable value, and the IGST paid. For goods, also include the values of CIF (Cost Insurance and Freight) and custom duty paid.

GSTR9A

5c. Other expenditure (other than purchases)

For any other product/service that does not fit in the above sub-sections, specify the product/service description and the amount.

GSTR9A

  1. 6. Details of Income:  Details of all sales and supplies are divided into:

6a. The total value of sales (includes both taxable and non-taxable supplies)

Mention the amount, compounding tax rate, and the compounding tax amount for the following:

6b. Other Income (Income other than from supplies) 

Provide the description and amount for any source of income other than the above-mentioned supplies.

GSTR9A

  1. 7. Return reconciliation statement: Once you provide details on your sales and purchase transactions, the GSTN portal will automatically reconcile the transactions and display the tax you owe under different tax categories (CGST, SGST, and IGST) along with any interests, penalties or liabilities.

7a. Compounding tax (on Sales)

Mention the following details for each quarter in the financial year (Q1, Q2, Q3, and Q4):

7b. The CGST amount paid on reverse charge basis

7c. The SGST amount paid on reverse charge basis

7d. The IGST amount paid on reverse charge basis

In sections (7b),(7c), and (7d), if you’ve paid CGST/SGST/IGST on reverse charge basis, furnish information on the following:

GSTR9A

  1. 8. Other amounts: Payments to be made other than tax liabilities (example: arrears).

8a. Arrears (Audits/Assessment)

Provide the description of the order, the tax payable, interest and penalty involved, and the status of the order.

8b. Refund

Mention details of the claim, including the Acknowledgement Reference Number (ARN), the date of filing, the refund amount, and the status of the claim.

The amounts should be divided into:

GSTR9A   9. Profit as per the Profit and Loss Statement: Provide details on gross profit, profit after tax and net profit for the tax period.

Finally, before filing the GSTR-9A return, you have to sign and authenticate the return. This can be done either through a digital signature certificate (DSC) or by using an Aadhar based signature verification mechanism.

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