SEEKING FACILITATION OF FILING FORM GSTR 9-A ( ANNUAL RETURN) FOR THE PERSON WHO OPTED TO PAY COMPOSITION TAX, ON THE GST COMMON PORTAL, IMMEDIATELY SINCE FOR 2020-21.
1. DISTINGUISH ‘FINANCIAL RETURN’ AND ‘ANNUAL RETURN’ :-
Very clearly speaking, the form GSTR-4 is a financial year- Return, shall be furnish between the 1st day of April and 30th day of April following end of financial year.
Whereas the Form GSTR 9-A is an Annual Return ( can be filed only after filed form GSTR-4) shall furnish on or before 31st day of December following the end of such financial year electronically .
2. THE GST COMMON POTAL CURTAILS FOR FILING ANNUAL RETURN IN FORM GSTR 9-A :-
As like form GSTR-9 (Annual Return for regular tax payers), the CGST Act and Rules provides facility to the persons, who opted to pay composition tax, under the CGST Act, to file their Annual return, in form GSTR 9-A on or before the 31st day of December following the end of such financial year, through the common portal, is prescribed in sub rule (1) of rule 80 of the CGST Rules.
Whereas without understanding the fact of the above, the GST- Network has misunderstood and displayed a table in form GSTR-4 with the subtitled as ‘ Annual Return’ instead of the sub-title shall be “ Return for the Financial year 20.. to 20.. under CGST Rule 62(1)(ii)“. Means it curtails the functionary of filing Annual return for the composition tax payers in form GSTR 9-A.
Yes, the text ‘ Annual Return’ and ‘ Financial year- Return’ are totally different under the CGST Act and Rules.
3. FURNISHING PAYMENT STATEMENT IN FORM GST CMP-08:-
The persons, who opted under section 10 of the CGST Act, shall furnish every quarter or part thereof, a statement regarding payment of tax in form GST CMP-08 under clause (i) of sub rule (1) of rule 62 of the CGST Rules.
4. RETURN FOR A FINANCIAL YEAR:-
For the persons, who opted to pay composition tax under section 10 of the CGST Act shall , for each financial year or part thereof, furnish a return till 30th day of April following end of financial year in form GSTR-4 under clause (ii) of sub rule (1) of rule 62 of the CGST Rules , read with sub section (2) of section 39 of the CGST Act.
In other words, for the entire supply of goods/ service transitions made, in one financial year, the persons paying tax under Section 10 of the CGST Act shall compulsorily to file only one return for such period, namely in form GSTR-4.
5. ANNUAL RETURN FOR COMPOSITION TAX PAYERS:-
For the persons, who opted to pay composition tax under Section 10 of the CGST Act shall, furnish an annual return for every financial year electronically in form GSTR 9-A on or before the 31st day of December following end of such financial year under Sub rule (1) of Rule 80 of the CGST Rules read with sub-section (1) of section 44 of the CGST Act.
The purpose of form GSTR 9-A prescribed is that If any person, who paying tax under section 10 of the CGST, while filed his return in form GSTR-4 in any financial year, and he made error in value in such form , such discrepancies may rectify in form GSTR 9-A, voluntarily as self -assessed.
6. DEFAULT IN GST COMMON PORTAL :-
Now ,we understand that after duly completion of filing form(s) in GST CMP-08 for a financial year, made payment of tax, prescribed under clause (i) of sub rule (1) of rule 62 of the CGST Rules, and every registered person who opted to pay tax under section 10 of the CGST Act, shall, furnish a financial return in form GSTR-4 under clause (ii) of Sub rule (1) of Rule 62 of the CGST Rules read with sub-section (2) of section 39 of the CGST Act. He shall furnish an annual return in form GSTR 9-A prescribed under sub rule (1) of rule 80 of the CGST Rules read with sub section (1) of Section44 of the CGST Act.
Whereas in the Common GST Portal, instead of display the sub-title as ‘ Return for the Financial year……. ‘ , the table having wrong head as ‘ Annual Return’ . However it generated output as Form GSTR-4, prescribed under Rule 62 of the CGST Rules.
7. EXTENSION OF TIME LIMIT FOR FILING FORM GSTR 9-A FOR THE YEAR 2020-21 :-
By Central Tax Notification No. 40/2021 dated 29.12.2021, inserted sub rule (1-A ) of rule 80 of the CGST Rules that for the financial year 2020-21 the said annual return shall be furnished on or before the 28th day of February 2022.
8. PRAYER AND ALSO DUTY OF THE GST COUNCIL AND GST NETWORK :-
So far, for filing the annual return, for the Composition tax payer under section 10 of the CGST Act, in form GSTR 9-A, the operating facility has not been facilitated on the GST Common portal by the GST Network, attempt shall be taken immediately, to resolve the difficulties of such registered persons.
It is also duty of the GST Council, to take-up the matter into their consideration. Steps were to be taken immediately for operating the functioning of the Annual Return in form GSTR 9-A on the GST Common portal since for the financial year 2020-21.
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