A composition dealer registered under the CGST Act has to mandatory file quarterly GST returns for all inward and outward supplies made during the year. Like indicated norms for a normal taxpayer for filing annual returns, any person opting for section 10 (levy of GST on composition dealers) too have to file an annual return for the same for furnishing aggregate records of all GST returns filed, taxes paid and ITC availed throughout the year.
Who should file GSTR 9A?
Filling of GST annual return with form GST 9A has been specified for all taxpayers register under the composition scheme stated under Section 10 of the CGST Act. While the law also states for certain exceptions for non-filling of GSTR 9A for the following:
– Non-residents taxable persons
– Casual Taxable person
– Input Service Distributor (ISD)
– Person paying TDS under Section 51.
– Any e-commerce operator.
Filling GSTR 9A Annual GST Return by Composition Dealers
GSTR 9A suffices an aggregate of taxes paid, inward and outwards supplies made, ITC availed and related transactions made by the composition dealer in a financial year.
Here’s a complete extract of the heads requiring information under GSTR 9A Annual return by Composition Dealers
:
| Parts | Sections | Information to be Submitted |
| Part 1: Basic Details | 1 to 5 | This includes filling of basic details of the taxpayer like Name, GSTIN, Financial year of return, aggregate turnover etc. |
| Part 2: Details of Inward and Outward Supplies filed during the year. | 6A to 6C 7A to 7D 8A to 8B | This includes filling of values of all supplies made by the taxpayer whether ; – taxable or non-taxable; – received under reverse charge ; – imported etc. |
| Part 3: Details of tax paid and returns filed during the year | 9 | This includes filling of taxes paid against IGST, CGST, SGST, Cess, penalty, Late fee, Interest etc. |
| Part 4: Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to the date of filing of annual return of previous FY whichever is earlier | 10,11,12,13,14 | This includes filling of particulars of transactions of previous years which have been filed in the current financial year for which the return is to be filed. |
| Part 5: Other information – Particulars of Demands and refunds – Details of credit reversed availed -Late fee payable or paid | 15A to 15G 16A to 16B 17A to 17B | This includes filling of particulars of refund claims, refund rejections, refunds pending and demand of refunds. In addition ; – Any late fee payable or credit availed/reversed for opting in the composition scheme. |
The due date for filling GSTR 9A Annual Return by Composition Dealers
The due date for filing an annual return by composition dealers using GSTR 9A is 31st December of the following year of the financial year for which the return is being filed. The due date for filling GSTR 9A for FY 2017-18 has been extended to 30th June 2019.
Consequences of Non-filling/ Delayed Filling of GSTR 9A
Strict penal provisions have been placed by the GST Council for non-filling / delayed filling of GST annual returns by all registered taxpayers. For non-filling/delayed filling of GSTR 9A by composition dealers, a penalty of Rs 200/- per day being Rs 100/- for CGST and Rs 100/- for SGST shall be implied.
However, the penalty so stated can be levied up to a maximum of 0.25% of the annual turnover of the taxpayer.
Note: Filling of GSTR 9A is mandatory for all registered taxpayer under the Composition Scheme.
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Also Read: Gst Annual Return Filing GSTR 9