Guidance for Annual Return GSTR-9A Filing on the GST Portal

When the Goods and Services Tax (GST) system was introduced in 2017, all taxpayers registered under the Composition Scheme were mandated to submit their annual returns using Form GSTR-9A. This annual return required taxpayers to provide information regarding their outward supplies, inward supplies, taxes paid, refunds claimed, demands raised, or input tax credit availed, similar to the requirements for regular taxpayers filing Form GSTR-9.

However, from the financial year 2019-20 onwards, GSTR-9A was discontinued for composition taxpayers due to the implementation of GSTR-4 (Annual Return).

Who Is Required to File GSTR-9A?

A taxpayer might still need to file GSTR-9A for a specific financial year under two scenarios:

• A taxpayer who opted for the composition scheme at any point during that financial year.
• A taxpayer who exited the composition scheme midway through the year.

For instance, if Mr. X registered under the composition scheme on October 1, 2017, and remained under it, he would need to file:

• GSTR-9 for the period from July 1, 2017, to September 30, 2017.
• GSTR-9A for the period from October 1, 2017, to March 31, 2018.
• Subsequently, GSTR-9A would be filed for each financial year until he chooses to opt out of the scheme.

Conversely, the following entities are not obligated to file GSTR-9A:

• Regular taxpayers who did not elect for the composition scheme during the financial year.
• Non-resident taxpayers.
• Input Service Distributors.
• Casual taxpayers.
• Individuals responsible for TDS deduction under Section 51.
• Individuals responsible for TCS collection under Section 52.

Essential Prerequisites for GSTR-9A Filing

Before initiating the GSTR-9A filing process, consider these requirements:

1. The taxpayer must have been registered under the composition scheme for at least one day within the financial year.
2. All GSTR-4 returns for the financial year must have been filed prior to submitting GSTR-9A.
3. It is crucial to preview Form GSTR-9A before final submission, as revisions are not permitted after filing.

Comprehensive Guide to GSTR-9A Filing

Step 1: Accessing GSTR-9A on the Portal

Begin by logging into the official GST Portal. Navigate to the 'Services' tab, then select 'Returns', and finally click on 'Annual Return'.

On the 'File Annual Returns' page, choose the relevant 'Financial Year'. An important message will appear, detailing the steps for online or offline GSTR-9A filing. Click 'Prepare Online'.

Currently, the offline utility for GSTR-9A filing is unavailable; all submissions must be made online.

Step 2: Completing the Questionnaire

You will be prompted to answer if you intend to file a Nil return for the financial year. Select 'Yes' only if all of the following conditions are met:

• No outward supply was made.
• No receipt of goods or services (purchases).
• No other liabilities to report.
• No credit was claimed.
• No refund was claimed.
• No demand order was received.
• No late fees are due.

If you select 'Yes', you will need to provide turnover details from the previous financial year, click "compute liabilities" to calculate any late fees, and then proceed to file.

If you select 'No', the 'GSTR-9A Annual Return for Composition Taxpayers' page will load, displaying various sections requiring detailed input.

The screen will show the duration for which the taxpayer was under the composition scheme during the year. You can download a system-generated summary of GSTR-9A and a GSTR-4 summary using the respective tabs. These summaries are helpful for accurately populating the actual tables.

Step 3: Inputting Details into Various Tiles for the Financial Year

A. Outward Supplies Information

1. Click on the 'Details of Outward supplies made during the financial year' tile. Data will be automatically populated from your previously filed GSTR-4 returns.
2. Enter your turnover details. If these details deviate by more than 20% from the auto-populated figures, the relevant cells will be highlighted. A confirmation message will ask if you wish to proceed despite the discrepancy.
3. Click 'Yes' to accept the entered details.
4. A confirmation message will confirm that the 'save request is accepted successfully'.
5. Return to the 'GSTR-9A dashboard'. The outward supply tile will now display the total turnover and tax details.

Update the necessary information for the remaining tiles listed below and follow the same saving procedure:

• B. Details of inward supplies subject to tax under the reverse charge mechanism.
• C. Details of other inward supplies.
• D. Details of tax paid.
• E. Details of transactions related to the previous year, as declared in returns from April to September of the current financial year, or up to the annual return filing date for the previous financial year, whichever is earlier.
• F. Differential tax paid resulting from transactions mentioned in point E.
• G. Details of demands and refunds.
• H. Details of credit reversed or availed.

Step 4: Reviewing the Draft GSTR-9A

Taxpayers can review their form in either PDF or Excel format.

For PDF preview:

1. Click 'Preview GSTR-9A (PDF)' on the GSTR-9A dashboard.
2. A draft document will be downloaded, which can be edited if needed.

For Excel preview:

1. Click 'Preview GSTR-9A (Excel)' on the GSTR-9A dashboard.
2. A draft will be downloaded, and a link will appear.
3. Click the link to download a 'zip file', from which the Excel file containing the GSTR-9A summary can be extracted.

Important:

Thoroughly review the Preview Summary before calculating liabilities. Once the return is filed, it cannot be amended.

Step 5: Calculating Liabilities and Late Fees

Upon clicking 'Compute Liabilities', the GST portal will process all the data provided across various tables. It also determines any late fees applicable for delayed return filing. After a short period, a confirmation message will indicate 'ready to file as on date'.

Click on the 'Late fees payable and paid tile', which becomes active after computation. If late fees are due, the taxpayer can pay using available funds in their electronic cash ledger. If the cash ledger has insufficient funds, additional payment can be made via Netbanking, over-the-counter, or NEFT/RTGS by generating an extra payment challan.

Step 6: Final Draft GSTR-9A Preview

Taxpayers should again preview the draft GSTR-9A in PDF or Excel format by repeating the steps outlined in Step 4.

Note:

Re-reviewing the file is essential, as it will now include details of late fees paid and any remaining payable amounts.

Step 7: Submitting GSTR-9A

1. Select the declaration checkbox and choose the 'Authorised Signatory'.
2. Click 'File GSTR-9A'.
3. The 'Submit Application' page will present two filing options.
4. File with DSC: The taxpayer must browse and select their digital signature certificate, then sign and submit.
5. File with EVC: An One-Time Password (OTP) will be sent to the registered email ID and mobile number. Validate this OTP. Upon successful validation, the return status will change to 'Filed'.

If any additional payments are required, a taxpayer can make them through Form DRC. A link for this will be displayed after successful return filing.