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FORM GSTR-9A – Annual Return for Composition Taxpayer – Analysis

As per proviso to rule 80 of the Central Goods and Service Tax Rules, 2017, read with section 44 (1) of the Central Goods and Service Tax Act, 2017, the person paying tax under section 10 i.e. composition taxpayer need to furnish an annual return in FORM GSTR-9A. The composition taxpayer needs to furnish the annual return in FORM GSTR-9A on or before 31st December following the end of the financial year.

Vide notification no. 39/2018 – Central Tax dated 4th September, 2018, the Central Board of Indirect Taxes and Customs has notified format of FORM GSTR-9A and the current article tries to explain the said new notified format of FORM GSTR-9A as applicable to composition taxpayer.

It must be noted that the entire FORM GSTR-9A is divided into 5 different parts. Let us understand each part of FORM GSTR-9A –

Part I – Basic Details

As the name itself says, under part I of FORM GSTR-9A basic details as mentioned below need to be provided –

  • Financial Year;
  • GSTIN;
  • Legal Name – Auto-populated;
  • Trade Name (if any) – Auto-populated;
  • Period of composition scheme during the year;
  • Aggregate Turnover of Previous Financial Year.

Part II – Details Of Outward and Inward Supplies Declared In the Returns Filed During the Financial Year 

DETAILS OF THE OUTWARD SUPPLIES ON WHICH TAX IS PAYABLE AS DECLARED IN RETURNS FILED DURING THE FINANCIAL YEAR –

POINT NO. 6A – TAXABLE – Total value of outward supplies net of debit / credit note, advances and goods returned for the entire financial year need to be mentioned. Figures filed under Table 6 and Table 7 of FORM GSTR-4 would be helpful.

POINT NO. 6B – EXEMPTED, NIL-RATED – Total value of exempted, Nil rated and Non-GST supplies need to be mentioned.

POINT NO. 6C – TOTAL – Auto-generated.

DETAILS OF THE INWARD SUPPLIES ON WHICH TAX IS PAYABLE ON REVERSE CHARGE BASIS (NET OF DEBIT / CREDIT NOTES) DECLARED IN THE RETURNS FILED DURING THE FINANCIAL YEAR –

POINT NO. 7A – INWARD SUPPLIES LIABLE TO REVERSE CHARGE RECEIVED FROM REGISTERED PERSONS – Total value of all the inward supplies received from the registered person on which tax is payable on reverse charge basis need to be mentioned. Figures filed under Table 4B, Table 5 and Table 8A of FORM GSTR-4 would be helpful.

POINT NO. 7B – INWARD SUPPLIES LIABLE TO REVERSE CHARGE RECEIVED FROM UNREGISTERED PERSONS – Total value of all the inward supplies received from the unregistered person on which tax is payable on reverse charge basis need to be mentioned. Figures filed under Table 4C, Table 5 and Table 8A of FORM GSTR-4 would be helpful.

POINT NO. 7C – IMPORT OF SERVICES – Total value of import of services need to be mentioned and figures filed under Table 4D and Table 5 of FORM GSTR-4 would be helpful.

POINT NO. 7D – NET TAX PAYABLE ON (A, B AND C) – Auto-generated.

DETAILS OF OTHER INWARD SUPPLIES AS DECLARED IN RETURNS FILED DURING THE FINANCIAL YEAR –

POINT NO. 8A – INWARD SUPPLIES FROM REGISTERED PERSON (OTHER THAN 7A) – Total value of all the other inward supplies need to be mentioned and figures filed under Table 4A and Table 5 of FORM GSTR-4 would be helpful.

POINT NO. 8B – IMPORT OF GOODS – Total value of all the goods imported need to be mentioned.

Part III – Details Of Tax Paid As Declared In Returns Filed During The Financial Year –

Under part III details of total tax payable and total tax paid during the financial year needs to be bifurcated into Integrated tax, central tax, state / UT tax, cess, interest, late fee and penalty.

Part IV – Particulars Of The Transactions For The Previous Financial Year Declared In The Returns Of April To September Of Current Financial Year Or Up To Date Of Filing Of Annual Return Of Previous Financial Year, Whichever Is Earlier –

Under part IV details of amendments i.e. additions or deductions made for the supplies of the previous financial year in the returns of April to September of the current financial year or the date of filing of annual return for previous financial year, whichever is earlier along with differential tax paid on account of such amendments needs to be mentioned.

POINT NO. 10 – SUPPLIES / TAX (OUTWARD) DECLARED THROUGH AMENDMENTS + NET OF DEBIT NOTES –

Details of additions of any of the outward supplies which has already been declared in the returns of the previous financial year, however, such amendments were furnished in Table 7 of the GSTR-4 return of April to September of the current financial year or up to the date of filing of an annual return for the previous financial year, whichever is earlier.

POINT NO. 11 – INWARD SUPPLIES LIABLE TO REVERSE CHARGE DECLARED THROUGH AMENDMENTS + NET OF DEBIT NOTES –

Details of additions to any of the supplies which already has been declared in the returns of the previous financial year, however, such amendments were furnished in Table 5 of the GSTR-4 return of the quarter April to September of the present financial year or up to the date of filing of Annual return for the previous financial year, whichever is earlier.

POINT NO. 12 – SUPPLIES / TAX (OUTWARD) REDUCED THROUGH AMENDMENTS (–) NET OF CREDIT NOTES –

Details of amendments / deduction to any of the supplies which has already been declared in the returns of the previous financial year, however, such amendments were furnished in Table 7 of the GSTR-4 return of April to September of the current financial year or up to the date of filing of Annual return for the previous financial year, whichever is earlier.

POINT NO. 13 – INWARD SUPPLIES LIABLE TO REVERSE CHARGE REDUCED THROUGH AMENDMENTS (-) NET OF CREDIT NOTES –

Details of amendments / deductions to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 of the GSTR-4 return of April to September of the present financial year or up to the date of filing of Annual return for the previous financial year, whichever is earlier.

POINT NO. 14 – DIFFERENTIAL TAX PAID ON ACCOUNT OF DECLARATION MADE IN 10, 11, 12 & 13 –

Details of differential tax paid on account of the above declaration need to be mentioned here.

Part V – Other Information –

Under 5th Part of GSTR-9A other information like a refund, demand, details of credit reversed and availed and the late fee payable and paid need to be provided.

OTHER INFORMATION REFUND PART –

In point no. 15A to 15D details of refund need to be provided. Aggregate value of refund claimed, refund sanctioned, refund rejected and refund pending needs to be provided and the said aggregate value needs to be bifurcated in central tax, state / UT tax, integrated tax and cess.

POINT NO. 15A – TOTAL REFUND CLAIMED = Aggregate value of total refund sanctioned + total refund rejected + total refund pending for processing.

POINT NO. 15B – TOTAL REFUND SANCTIONED = Aggregate value of all the refund sanctioned order.

POINT NO. 15C – TOTAL REFUND REJECTED – Aggregate value of all the refund rejected.

POINT NO. 15D – TOTAL REFUND PENDING = Aggregate value of all the refund application for which acknowledgment has been received (-) provisional refund received (if any).

OTHER INFORMATION DEMAND PART –

In point no. 15E to 15G, details of demand like the total demand of taxes, taxes paid and taxes pending needs to be provided.

POINT NO. 15E – TOTAL DEMAND OF TAXES = Aggregate value of demand of taxes for which an order confirming the demand has been issued by the adjudicating authority.

POINT NO. 15F – TOTAL TAXES PAID IN RESPECT OF POINT 15E = Aggregate value of taxes paid out of total value of confirmed demand.

POINT NO. 15G – TOTAL DEMAND PENDING OUT OF 15E ABOVE = Aggregate value of demand pending recovery.

DETAILS OF CREDIT REVERSED OR AVAILED –

POINT NO. 16A – CREDIT REVERSED ON OPTING IN THE COMPOSITION SCHEME = Total value of all the credit reversed when a person opts to pay tax under the compositions scheme.

Details furnished in FORM ITC-03 would be helpful.

POINT NO. 16B – CREDIT AVAILED ON OPTING OUT OF THE COMPOSITION SCHEME = Total value of all the credit availed when a registered person opts out of the composition scheme.

Details furnished in FORM ITC-01 would be helpful.

LATE FEE PAYABLE AND PAID

Point no. 17 contains details of late fee payable and paid in terms of central and state tax.

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