Article explains About Form GSTR-9A, Opt in and Opt out of composition & Form GSTR-9A, Pre-conditions of Filing Form GSTR-9A, Filing Nil Form GSTR-9A, Filing Form GSTR-9A, Entering Details in Tables of Form GSTR-9A, Form GSTR-9A & Consolidating Summary, Filing & Paying Late Fee, Additional Liability & it’s Payment, Previewing & Signing Form GSTR-9A and Post Filing of Form GSTR-9A  and Steps to prepare and file Form GSTR-9A return.

A. FAQs on Form GSTR-9A

1. About Form GSTR-9A  

Q.1 What is Form GSTR-9A?

Ans: Form GSTR-9A is an annual return to be filed once, for each financial year, by taxpayers who have opted for composition scheme, for any period during the said financial year. The taxpayers are required 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 in to composition scheme.

Q.2 Who needs to file Form GSTR-9A?

Ans: 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 –

  • who have opted for composition scheme since registration and have never opted out subsequently; and
  • who have opted in for composition scheme any time during the financial year; and
  • who have opted in for composition but subsequently opted out any time during the year.

Q.3 Who doesn’t need to file Form GSTR-9A?

Ans: Following persons are not required to file Form GSTR-9A:

  • Regular taxpayer who have not opted in composition scheme for any period during the financial year
  • Non-resident taxable persons
  • Input service distributor
  • Casual Taxable Person
  • Persons required to Deduct Tax at Source u/s 51
  • Persons required to Collect Tax at Source u/s 52

Q.4 Is it mandatory to file Form GSTR-9A?

Ans: Yes, it’s mandatory to file Form GSTR-9A for composition taxpayers.

Q.5 I am a regular/ normal taxpayer for part period and composition taxpayer for part period during the financial year. Do I need to file Form GSTR-9 or Form GSTR-9A?

Ans: You are required to file both Form GSTR-9 and Form GSTR-9A.

The period during which the taxpayer remained as composition taxpayer, Form GSTR-9A is required to be filed. And, for period for which the taxpayer is registered as normal taxpayer, Form GSTR-9 is required to be filed.

For example: If the taxpayer was registered as a normal taxpayer during period 1st July 2017 to 31st Dec 2017, then for such period Form GSTR-9 is required to be filed. And, if the taxpayer had opted for Composition scheme from 1st Jan 2018 to 31st Mar 2018, then Form GSTR-9A is required to be filed for such period i.e. (Jan –March, 2018).

Both Form GSTR-9 and Form GSTR-9A for the respective period are required to be filed for FY 2017-18, in such cases.

Q.6 I got my registration cancelled in the financial year. Can I file Form GSTR-9A?

Ans: The annual return can be filed even if the taxpayer has got his registration cancelled during the said financial year.

2. Opt in and Opt out of composition & Form GSTR-9A  

Q.7 I opted out of composition scheme in the financial year. Do I need to file Form GSTR-9A?

Ans: Taxpayers who have opted out from the composition scheme need to file taxguru.in Form GSTR-9A for the period during which they were registered under the composition levy scheme.

3. Pre-conditions of Filing Form GSTR-9A  

Q.8 What are the pre-conditions for filing Form GSTR-9A?

Ans: Pre-conditions for filing of Form GSTR-9A are:

  • Taxpayer should have been registered in the relevant financial year and opted for composition scheme for even a day during the financial year.
  • Taxpayer has filed all applicable returns i.e. Form GSTR-4, quarterly return of the relevant financial year, before filing the Annual Return.

4. Filing Nil Form GSTR-9A  

Q.9 Can I file nil Form GSTR-9A?

Ans: Nil Form GSTR-9A can be filed for the Financial year, if you have: –

  • NOT made any outward supply (commonly known as sale); AND
  • NOT received any goods/services (commonly known as purchase); AND
  • NO other liability to report; AND
  • NOT claimed any credit; AND
  • NOT claimed any refund; AND
  • NOT received any order creating demand; AND
  • There is no late fee to be paid etc.

5. Filing Form GSTR-9A  

Q.10 How can I as a taxpayer file Form GSTR-9A?

Ans: Navigate to Services > Returns > Annual Return to file Form GSTR-9A.

Q.11 Can the date of filing of Form GSTR-9A be extended?

Ans: Yes, date of filing of Form GSTR-9A can be extended by Government through notification.

Q.12 Are values in different tables of Form GSTR-9A auto calculated based on Form GSTR-4?

Ans: GST Portal calculates the GSTR-9A values in different tables, based on Form GSTR-4 filed by you. This is also available as download in PDF format and will be auto populated in different tables as well in Form GSTR -9A, in editable form.

Q.13 Form GSTR-9A return is required to be filed at entity level or GSTIN level?

Ans: Form GSTR-9A return is required to be filed at GSTIN level i.e. for each registration. If taxpayer has obtained multiple GST registrations, under the same PAN, whether in the same State or different States, he/she is required to file annual return for each registrations separately, where the GSTIN was under composition scheme for some time during the financial year or for the whole of the financial year.

Q.14 I have not filed all my applicable return(s)/ statement(s) during the financial year. Still, can I file Annual return without filing of those applicable return(s)/ statement(s)?

Ans: No. You cannot file return in Form GSTR-9A without filing Form GSTR-4 for all applicable periods during the relevant financial year.

6. Entering Details in Tables of Form GSTR-9A

Q.15 In which tables of Form GSTR-9A, the details are required to be provided?

Ans: Details are required to be provided in Form GSTR-9A in the following tables:

1.6. Details of Outward supplies made during the financial year: To enter/ view the summary of outward supplies made during the financial year

2. 7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year: To enter/ view the summary of inward supplies liable to reverse charge for the financial year

3. 8. Details of other inward supplies for the financial year: To enter/ view the summary of other inward supplies for the financial year

4. 9. Details of tax paid as declared in returns filed during the financial year: To enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid as declared during the financial year

5. 10,11,12 & 13. Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier: To enter the summary of transactions taxguru.in declared in next financial year

6. 14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above: To enter/ view the total tax paid on transactions reported in next financial year

7. 15. Other information -Particulars of Demands and Refunds: To enter/ view the particulars of demands and refunds during the financial year

8. 16. Details of credit reversed or availed: To enter/ view the summary of credit reversed or credit availed on opting in and/ or opting out of composition scheme

Q.16 Which tables in Form GSTR-9A has auto-populated data from filed Form GSTR-4?

Ans: Below tables in Form GSTR-9A has auto-populated data from filed Form GSTR-4:

1. 6. Details of Outward supplies on which tax is payable as declared in returns filed during the financial year

2. 7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year

3. 8. Details of other inward supplies as declared in returns filed during the financial year

4. 9. Details of tax paid as declared in returns filed during the financial year

Q.17 Can I edit auto-populated details in Form GSTR-9A?

Ans: Yes, you can edit auto-populated data in form GSTR-9A except 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.

Q.18 Do I need to provide information relating to all supplies made during the financial year?

Ans: Yes, you need to provide information relating to all supplies made during the financial year and not merely the supplies reported in the return.

Q.19 Can I download system computed values of Form GSTR-9A?

Ans: Yes, taxpayer can download the system computed values for Form GSTR-9A in PDF format. This will help the taxpayer to use it as reference while filling Form GSTR-9A.

7. Form GSTR-9A & Consolidating Summary

Q.20 Will consolidated summary of Form GSTR-4 be made available for the returns filed during the financial year?

Ans: Yes. Consolidated summary of all filed Form GSTR-4 statement for the relevant financial year is available for download in PDF format. Navigate to Services > Returns > Annual Return > Form GSTR-9A (PREPARE ONLINE) > DOWNLOAD GSTR-4 SUMMARY (PDF) option.

Q.21 By when do I need to file Form GSTR-9A?

Ans: The due date for filing Form GSTR-9A for a particular financial year is 31st December of subsequent financial year or as extended by Government through notification from time to time.

8. Filing & Paying Late Fee

Q.22 What happens after COMPUTE LIABILITIES button is clicked?

Ans: After COMPUTE LIABILITIES button is clicked, details provided in various tables are processed on the GST Portal at the back end and Late fee liabilities, if any, are computed. Late fee is calculated, if there is delay in filing of annual return beyond due date.

Q.23 Is there any late fee for late filing of Form GSTR-9A?

Ans: Yes, there is a late fee for filing of Form GSTR-9A beyond the due date.

Q.24 Can I file form GSTR-9A return without paying late fee (if applicable)?

Ans: No. You can’t file Form GSTR-9A without payment of late fee for Form GSTR-9A, if same is filed after the specified date.

Q.25 Is there any option to make payment other than late fee (if applicable) in Form GSTR-9A?

Ans: After filing of your return in Form GSTR-9A, you will get link to navigate to Form GST DRC-03 to pay tax, if any. Any additional payment can be made using Form GST DRC-3 functionality only and that too by cash.

9. Additional Liability & it’s Payment

Q.26 In form GSTR-9A, can additional liability not reported earlier in Form GSTR-4 be declared?

Ans: Yes, additional liability not reported earlier at the time of filing Form GSTR-4 can be declared in Form GSTR-9A. The additional liability so declared in Form GSTR-9A are required to be paid through Form GST DRC-03.

Q.27 What do I need to do if available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities?

Ans: Available cash balance as on date in Electronic Cash Ledger is shown to the taxpayer in “Cash Ledger Balance” table. If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional cash required to be paid by taxpayer is shown in the “Additional Cash Required” column. You may create challan for the additional cash directly by clicking on the CREATE CHALLAN button.

10. Previewing & Signing Form GSTR-9A 

Q.28 Is there any Offline Tool for filing Form GSTR-9A?

Ans: Yes, offline tool is available for Form GSTR-9A. However, filing can take place only online on the GST Portal.

Using Offline Utility, you will be able to open the system-computed Form GSTR-9A based on filed Form GSTR-4 for editing as well as to prepare details of Table 6 to Table 16 of Form GSTR-9A. Once you have uploaded the prepared details on the GST Portal, you must file return on the portal with your Login credentials.

Q.29 What are the modes of signing Form GSTR-9A?

Ans: You can file Form GSTR-9A using DSC or EVC.

(a) Digital Signature Certificate (DSC)

Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.

The GST Portal accepts only PAN based Class II and III DSC.

To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html

(b) Electronic Verification Code (EVC)

The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.

Q.30 I am getting a warning message that records are under processing or processed with error while filing Form GSTR-9A. What do I do?

Ans: In case, records (or data as submitted while filing Form GSTR-9A) are processed with error or are under processing at the back end, a warning message is displayed. If records are still under processing, wait for processing to be completed at the back end. For records which are processed with error, go back to Form GSTR-9A and take action on those records.

Q.31 Can I preview Form GSTR-9A before filing?

Ans: Yes, you can view/download the preview of Form GSTR-9A in PDF and Excel format by clicking on ‘PREVIEW DRAFT GSTR-9A (PDF)’ and ‘PREVIEW DRAFT GSTR-9A (EXCEL)’ button before filing Form GSTR-9A on the GST Portal.

11. Post Filing of Form GSTR-9A  

Q.32 Can I revise Form GSTR-9A return after filing?

Ans: No, you cannot revise Form GSTR-9A return after filing.

Q.33 What happens after Form GSTR-9A is filed?

Ans: After Form GSTR-9A is filed:

  • ARN is generated on successful filing of the return in Form GSTR-9A.
  • An SMS and an email is sent to the taxpayer on his registered mobile and email id.
  • Electronic Cash ledger and Electronic Liability Register Part-I will get updated on successful set-off of liabilities (Late fee only).
  • Filed form GSTR-9A will be available for view/download in PDF and Excel format.

B. Manual on how to prepare and file Form GSTR-9A return

How can I prepare and file Form GSTR-9A return?

Form GSTR-9A is an annual return to be filed once for each financial year by taxpayers who have opted for the composition scheme any time during the said financial year. It consists of details regarding the outward supplies, inward supplies, taxes paid, claimed any refund or demand created or input tax credit availed or reversed due to opting out or opting in to composition scheme.

To prepare and file Form GSTR-9A return, perform the following steps:

A. Login and Navigate to Form GSTR-9A – Annual Return for Composition Taxpayer page

B. Download Form GSTR-9A and Form GSTR-4 Summary

C. Enter details in various tiles

D. Preview Draft Form GSTR-9A

E. Compute Liabilities and Pay Late Fees (if any)

F. Preview Draft Form GSTR-9A

G. File Form GSTR-9A with DSC/ EVC

A. Login and Navigate to Form GSTR-9A – Annual Return for Composition Taxpayer page

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials.

3.1 Click the Services > Returns > Annual Return command.

3.2. Alternatively, you can also click the Annual Return link on the Dashboard.

4. The File Annual Returns page is displayed. Select the Financial Year for which you want to file the return from the drop-down list.

5. Click the SEARCH button.

6. The File Returns page is displayed.

7. Please read the important message in the box carefully.

8. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles. In the GSTR-9A tile, click the PREPARE ONLINE button.

9. A question is displayed. You need to answer this question as to whether you want to file nil return for the financial year or not, to proceed further to the next screen.

Note:

Nil return can be filed by you for the financial year, if you have:

  • NOT made any outward supply (commonly known as sale); AND
  • NOT received any goods/services (commonly known as purchase); AND
  • NO other liability to report; AND
  • NOT claimed any credit; AND
  • NOT claimed any refund; AND
  • NOT received any order creating demand; AND
  • There is no late fee to be paid etc.

9.1. In case of Yes (File Nil GSTR-9A Return):

9.1.1 Select Yes for option 1 to file nil return.

9.1.2. Click the NEXT button and provide the turnover details in table 5 of the previous financial year related to all PAN, click on compute liabilities and proceed to file.

9.1.3. File Form GSTR-9A with DSC/ EVC

(Click on hyperlinks indicated to know more)

9.2. In case of No:

Note: The option for No is pre-filled in case the data from Form GSTR-4 returns is auto-populated.

10. Select No for option 1 to file GSTR-9A return.

11. Click the NEXT button.

12. The GSTR-9A Annual Return for Composition Taxpayers page is displayed.

13. Enter the Aggregate Turnover of Previous Financial Year and click the SAVE button.

Note:

  • Period for which taxpayer was a composition taxpayer during the year is displayed on the screen.
  • Please read the important message in the box “Steps to prepare your GSTR-9A return online” carefully.
  • You can click the Help link to know more details.

14. A confirmation message is displayed that request is accepted successfully.

B. Download Form GSTR-9A and Form GSTR-4 Summary

Click on the links below to know more:

15.1. DOWNLOAD GSTR-9A SYSTEM COMPUTED SUMMARY (PDF)

15.2. DOWNLOAD GSTR-4 SUMMARY (PDF)

15.1. DOWNLOAD GSTR-9A SYSTEM COMPUTED SUMMARY (PDF)

15.1.1. You can click the DOWNLOAD GSTR-9A SYSTEM COMPUTED SUMMARY (PDF) to download system computed GSTR-9A in PDF format.

Note: GST Portal will calculate the GSTR-9A values in different tables, based on Form GSTR-4 filed by you. This is available as download in PDF format and will be auto populated in different tables as well in Form GSTR -9A, in editable form.

15.1.2. The system computed GSTR-9A in PDF format is displayed.

15.2. DOWNLOAD GSTR-4 SUMMARY (PDF)

15.1.1. You can click the DOWNLOAD GSTR-4 SUMMARY (PDF) to download GSTR-4 summary for all tax periods in PDF format.

15.1.2. The GSTR-4 summary for all tax periods in PDF format is displayed.

C. Enter details in various tiles

Click on the tile names to know more about and enter related details:

16.1. 6. Details of Outward supplies made during the financial year: To enter/ view the summary of outward supplies made during the financial year

16.2. 7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year: To enter/ view the summary of inward supplies liable to reverse charge for the financial year

16.3. 8. Details of other inward supplies for the financial year: To enter/ view the summary of other inward supplies for the financial year

16.4. 9. Details of tax paid as declared in returns filed during the financial year: To enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year

16.5. 10,11,12 & 13. Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier: To enter the summary of transactions declared in next financial year

16.6. 14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above: To enter/ view the total tax paid on transactions reported in next financial year

16.7. 15. Other information -Particulars of Demands and Refunds: To enter/ view the particulars of demands and refunds during the financial year

16.8. 16. Details of credit reversed or availed: To enter/ view the summary of credit reversed or credit availed on opting in and/ or opting out of composition scheme

16.1. 6. Details of Outward supplies made during the financial year

16.1.1. Click the 6. Details of Outward supplies made during the financial year tile to enter/ view the summary of outward supplies declared during the financial year.

Note: Data is auto-populated from the filed Form GSTR-4 returns.

16.1.2. The 6. Details of Outward supplies made during the financial year page is displayed.

16.1.3. Enter the Turnover details.

Note: You can click the Help link to know more details.

16.1.4. Click the SAVE button.

Note: If the details provided are +/- 20% from the auto-populated values, then cells would be highlighted in red for your reference and attention.

16.1.5. A confirmation message is displayed that “Save request is accepted successfully”.

16.1.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.

16.1.7. You will be directed to the GSTR-9A Dashboard landing page and the 6. Details of Outward supplies made during the financial year tile in Form GSTR-9Awill reflect the total turnover along with tax details.

16.2. 7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year

16.2.1. Click the 7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year tile to enter/ view the summary of inward supplies liable to reverse charge declared during the financial year.

Note: Data is auto-populated from the filed Form GSTR-4 returns.

16.2.2. The 7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year page is displayed.

16.2.3. Enter the Taxable value and Tax details.

Note: You can click the Help link to know more details.

16.2.4. Click the SAVE button.

Note: If the details provided are +/- 20% from the auto-populated values, then cells would be highlighted in red for your reference and attention.

16.2.5. Click the YES button.

16.2.6. A confirmation message is displayed that “Save request is accepted successfully”.

16.2.7. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.

16.2.8. You will be directed to the GSTR-9A Dashboard landing page and the 7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year tile in Form GSTR-9A will reflect the total taxable value along with tax details.

16.3. 8. Details of other inward supplies for the financial year

16.3.1. Click the 8. Details of other inward supplies for the financial year tile to enter/ view the summary of other inward supplies declared during the financial year.

Note: Data is auto-populated from the filed Form GSTR-4 returns.

16.3.2. The 8. Details of other inward supplies for the financial year page is displayed.

16.3.3. Enter the Taxable value and Tax details.

Note: You can click the Help link to know more details.

16.3.4. Click the SAVE button.

Note: If the details provided are +/- 20% from the auto-populated values, then cells would be highlighted in red for your reference and attention.

16.2.5. Click the YES button.

16.3.6. A confirmation message is displayed that “Save request is accepted successfully”.

16.3.7. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.

16.3.8. You will be directed to the GSTR-9A Dashboard landing page and the 8. Details of other inward supplies for the financial year tile in Form GSTR-9A will reflect the total taxable value along with tax details.

16.4. 9. Details of tax paid as declared in returns filed during the financial year

16.4.1. Click the 9. Details of tax paid as declared in returns filed during the financial year tile to enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year.

Note: Data is auto-populated from the filed Form GSTR-4 returns.

16.4.2. The 9. Details of tax paid as declared in returns filed during the financial year page is displayed.

16.4.3. Enter the Total Tax Payable detailsTotal tax paid will be auto-filled and will be non-editable.

Note: You can click the Help link to know more details.

16.4.4. Click the SAVE button.

Note: If the details provided are +/- 20% from the auto-populated values, then a warning message will be displayed and cells would be highlighted in red.

16.4.5. A confirmation message is displayed that “Save request is accepted successfully”.

16.4.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.

16.4.7. You will be directed to the GSTR-9A Dashboard landing page and the 9. Details of tax paid as declared in returns filed during the financial year tile in Form GSTR-9A will reflect the total tax payable along with tax details.

16.5. 10,11,12 & 13. Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier

16.5.1. Click the 10,11,12 & 13. Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier tile to enter/ view the summary of transactions declared in next financial year.

16.5.2. The 10,11,12 & 13. Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier page is displayed.

16.5.3. Enter the Turnover and Tax details.

Note: You can click the Help link to know more details.

16.5.4. Click the SAVE button.

16.5.5. A confirmation message is displayed that “Save request is accepted successfully”.

16.5.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.

16.5.7. You will be directed to the GSTR-9A Dashboard landing page and the 10,11,12 & 13. Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier tile in Form GSTR-9A will reflect the net outward and inward supplies along with tax details.

16.6. 14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above

16.6.1. Click the 14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above tile to enter/ view the total tax paid on transactions reported in next financial year.

16.6.2. The 14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above page is displayed.

16.6.3. Enter the Total Tax Payable and Paid details.

Note: You can click the Help link to know more details.

16.6.4. Click the SAVE button.

16.6.5. A confirmation message is displayed that “Save request is accepted successfully”.

16.6.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.

16.6.7. You will be directed to the GSTR-9A Dashboard landing page and the 14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above tile in Form GSTR-9A will reflect the total tax payable along with tax details.

16.7. 15. Other information – Particulars of Demands and Refunds

16.7.1. Click the 15. Other information – Particulars of Demands and Refunds tile to enter/ view the particulars of demands and refunds during the financial year.

16.7.2. The 15. Other information – Particulars of Demands and Refunds page is displayed.

16.7.3. Enter the Tax details.

Note: You can click the Help link to know more details.

16.7.4. Click the SAVE button.

16.7.5. A confirmation message is displayed that “Save request is accepted successfully”.

16.7.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.

16.7.7. You will be directed to the GSTR-9A Dashboard landing page and the 15. Other information – Particulars of Demands and Refunds tile in Form GSTR-9A will reflect the refund and tax details.

16.8. 16. Details of credit reversed or availed

16.8.1. Click the 16. Details of credit reversed or availed tile to enter/ view the summary of credit reversed or credit availed on opting in and/ or opting out of composition scheme.

16.8.2. The 16. Details of credit reversed or availed page is displayed.

16.8.3. Enter the Tax details.

Note: You can click the Help link to know more details.

16.8.4. Click the SAVE button.

16.8.5. A confirmation message is displayed that “Save request is accepted successfully”.

16.8.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page

16.8.7. You will be directed to the GSTR-9A Dashboard landing page and the 16. Details of credit reversed or availed tile in Form GSTR-9A will reflect the credit reversed and availed details.

D. Preview Draft Form GSTR-9A

17.1. Preview Draft Form GSTR-9A in PDF Format

17.2. Preview Draft Form GSTR-9A in Excel Format

17.1. Preview Draft Form GSTR-9A in PDF Format

17.1.1. Click the PREVIEW DRAFT GSTR-9A (PDF) to download the Form GSTR-9A in PDF format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before computing liabilities.

17.1.2. Form GSTR-9A is downloaded in PDF format.

Note: You can make changes to Form GSTR-9A, if needed after review.

17.2. Preview Draft Form GSTR-9A in Excel Format

17.2.1. Click the PREVIEW DRAFT GSTR-9A (EXCEL) to download the Form GSTR-9A in excel format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before computing liabilities.

17.2.2. Once the file is downloaded, click on the link available below the PREVIEW DRAFT GSTR-9A (EXCEL) button. To generate the latest file, click on the PREVIEW DRAFT GSTR-9A (EXCEL) button again.

17.2.3. The zip file is downloaded.

17.2.4. Extract the Zip file.

17.2.5. Open the excel file to view Form GSTR-9A.

17.2.6. Form GSTR-9A is downloaded in excel format.

Note: You can make changes to Form GSTR-9A, if needed after review.

E. Compute Liabilities and Pay Late Fees (if any)

18. Click the COMPUTE LIABILITIES button for computation of late fees (if any).

Note:

After COMPUTE LIABILITIES button is clicked, details provided in various tables are processed on the GST Portal at the back end and Late fee liabilities, if any, are computed. Late fee is calculated, if there is delay in filing of annual return beyond due date.

19. In case, records (or data as submitted while filing Form GSTR 9A) are processed with error or are under processing at the back end, below screen is displayed. If records are still under processing, wait for processing to be completed at the back end. For records which are processed with error, go back and take action on those records.

20. A message is displayed on top page of the screen that “Compute Liabilities request has been received. Please check the status after sometime”. Click the Refresh button.

21. Once the status of Form GSTR-9A is Ready to File and liabilities are calculated, 17. Late fee payable and paid tile gets enabled.

22. Click the 17. Late fee payable and paid tile or on “Proceed to File” button.

23. The Late fee payable and paid page is displayed.

24.1. Available cash balance as on date in Electronic Cash Ledger is shown to the taxpayer in “Cash Ledger Balance” table.

24.2 (a). Scenario 1: If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities

i. If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional cash required to be paid by taxpayer is shown in the “Additional Cash Required” column. You may create challan for the additional cash directly by clicking on the CREATE CHALLAN button.

ii. The Create Challan page is displayed.

Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit this amount.

iii. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

iv. Click the GENERATE CHALLAN button.

v. The Challan is generated.

Note: 

In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website.

In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.

In case of Over the Counter:

Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

In case of NEFT/ RTGS:

Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque or through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.

24.2 (b). Scenario 2: If available cash balance in Electronic cash ledger is more than the amount required to offset the liabilities

i. If available cash balance in Electronic Cash Ledger is more than the amount required to offset the liabilities, no additional cash is required for paying liability.

F. Preview Draft Form GSTR-9A

25.1. Preview Draft Form GSTR-9A in PDF Format

25.2. Preview Draft Form GSTR-9A in Excel Format

25.1. Preview Draft Form GSTR-9A in PDF Format

25.1.1. Click the PREVIEW DRAFT GSTR-9A (PDF) to download the Form GSTR-9A in PDF format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before filing Form GSTR-9A.

25.1.2. Form GSTR-9A is downloaded in PDF format.

Note: You can make changes to Form GSTR-9A, if needed after review.

25.2. Preview Draft Form GSTR-9A in Excel Format

25.2.1. Click the PREVIEW DRAFT GSTR-9A (EXCEL) to download the Form GSTR-9A in excel format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before filing Form GSTR-9A.

Note: You can make changes to Form GSTR-9A, if needed after review.

25.2.2. Once the file is downloaded, click on the link available below the PREVIEW DRAFT GSTR-9A (EXCEL) button. Follow the steps as explained earlier to extract the zip file and open the downloaded excel file.

Note: To view the same file, you can click the link available below the PREVIEW DRAFT GSTR-9A (EXCEL) button. To generate the latest file, click on the PREVIEW DRAFT GSTR-9A (EXCEL) button again.

G. File Form GSTR-9A with DSC/ EVC

26. Select the Declaration checkbox.

27. Select the Authorized Signatory from the drop-down list.

28. Click the FILE GSTR-9A button.

Note: Once Form GSTR-9A is filed, you cannot make any changes.

29. The Submit Application page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.

30.1. FILE WITH DSC:

a. Select the certificate and click the SIGN button.

30.2. FILE WITH EVC:

a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.

31. The success message is displayed and ARN is displayed. Status of the GSTR-9A return changes to “Filed”.

Note: Entries will be posted in Electronic Liability Register Part – I and Electronic Cash Ledger.

32. Message will be displayed to directly navigate to Form DRC-03, to pay additional liabilities, if any declared in Form GSTR-9A.

32.1. Form GST DRC-03 page is displayed.

33. Click the DOWNLOADED GSTR-9A (EXCEL) to download the Form GSTR-9A in excel format.

34. Once the file is downloaded, click on the link available below the DOWNLOADED GSTR-9A (EXCEL) button. To generate the latest file, click on the download button again.

35. Click the BACK button to go back to GSTR-9A page.

36. Click the DOWNLOAD FILED GSTR-9A (PDF) to download the filed Form GSTR-9A in PDF format.

37. Form GSTR-9A is downloaded in PDF format.

 

 

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4 Comments

  1. Harvinder Singh says:

    What is the difference between a regular or normal taxpayer and a composition tax payer with respect to filing of GSTR-( A?

  2. Harvinder Singh says:

    1. What is the difference between a normal taxpayer, with respect to filing of GSTR- A?
    2. Can GSTR-4 filed together for the whole year for all four quarters, if not filed before?

  3. praveen kumar says:

    dear sir
    if the inward supply not entered in gstr4 as per gov notification as the time of filing this return or inward supply entered in 1 or 2 quater, in the GSTR9A the total inward supply during the july to march entered in coloum 8 optional or compulsary kindly clear the confussion

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