FORM GSTR-9A ANNUAL RETURN UNDER GST FOR COMPOSITION TAXPAYER
The Goods and Services Tax Act, 2017 came into force in
India with effect from 1.7.2017.
The Central Government has prescribed Annual Return
called FORM GSTR-9A to be filed by all composition
taxpayers and the last date for filing the annual return is before 31st
December, 2018
The first annual return covers the return filing period
from July 2017 to March 2018 i.e. only for 9 months but all the composition
taxpayers irrespective of turnover has to file consolidated return which is
called Annual Return in GSTR Form-9A.
The detailed guidelines for filling of particulars in the
return were available at the end of the
return form as instructions.
The annual return form composition taxpayers contain 17
tables in 5 parts.
The Annual Return GSTR FORM-9A prescribed by the Central
Government is given below for ready reference.
[To be published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section
(i)]
Government of India Ministry
of Finance Department of Revenue
Central Board of Indirect
Taxes and Customs
Notification No. 39/2018 –
Central Tax
New Delhi, the 4th September,
2018
G.S.R……(E).- In exercise of the powers conferred by
section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules
further to amend the
Central Goods and Services Tax Rules,
2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2018.
(2) Save as
otherwise provided
in these rules, they shall come
into force on the date
of their publication
in the Official Gazette.
XXXXXXX
10.
In
the said rules, after FORM
GSTR-8, the
following FORMS shall be inserted,
namely:-
Instructions: –
1. The details for the period between July 2017 to March 2018 shall be provided in this return.
2. Part I consists of basic
details of taxpayer. The instructions to fill Part I are as
follows :
Table No.
|
Instructions
|
5
|
Aggregate
turnover for
the
previous
financial year is the turnover of the
financial year previous to the year for which the return is being filed. For
example for the
annual return for FY 2017-18, the aggregate turnover of FY
2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered
on the same PAN.
|
3. Part II consists of the details of all outward and inward supplies in the financial year for
which the annual return
is filed. The instructions to fill Part II are as
follows:
Table No.
|
Instructions
|
6A
|
Aggregate value of all outward supplies net of debit notes / credit notes, net of
advances
and net of goods
returned
for the entire financial
year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may
be
used for filling up these details.
|
6B
|
Aggregate
value
of
exempted, Nil Rated
and Non-GST supplies shall be
declared here.
|
7A
|
Aggregate value of all inward supplies received from registered persons on
which tax is payable on reverse charge
basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling
up these details.
|
7B
|
Aggregate value
of all inward supplies received from unregistered persons
(other than
import of services) on which tax is payable on reverse charge basis
shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4
may
be used for filling up
these details.
|
7C
|
Aggregate value of all services imported during the financial
year shall be
declared here. Table 4D and Table
5 of FORM GSTR-4 may be used for filling up these details.
|
8A
|
Aggregate value of all inward supplies received from registered persons
on
which tax is payable by the supplier shall be declared here. Table 4A and
Table 5 of FORM GSTR-4
may
be used for filling
up these details.
|
8B
|
Aggregate
value of all
goods
imported during the financial
year shall be
|
declared
here.
4. Part IV consists
of the details of amendments made for the supplies of the previous
financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY
2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall
be declared),whichever is earlier. The
instructions
to
fill
Part
V
are as
follows:
Table No.
|
Instructions
|
10,11,12,13 and 14
|
Details of additions or amendments to any of the supplies already declared in
the returns of
the previous
financial
year
but such amendments were
furnished in Table 5 (relating to inward supplies) or Table 7 (relating to
outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year,
whichever is
earlier shall be declared here.
|
5. Part V consists of details of other information. The instruction to fill Part V are as
follows:
Table No.
|
Instructions
|
15A,
15B, 15C
and 15D
|
Aggregate value
of refunds
claimed, sanctioned,
rejected and
pending for
processing
shall be declared here. Refund claimed will be the aggregate value of all the refund
claims filed in the financial year
and will include refunds which have been sanctioned, rejected or are
pending for processing. Refund
sanctioned means the aggregate
value
of all refund sanction orders. Refund pending
will be the aggregate amount in all refund
application for which acknowledgement has
been
received
and will exclude provisional refunds
received.
These will not include
details of non-GST refund claims.
|
15E, 15F
and 15G
|
Aggregate value of demands
of taxes for which an order
confirming the
demand has been issued by
the adjudicating authority has been issued shall be
declared here. Aggregate value of
taxes paid
out
of the
total value
of confirmed demand in
15E above shall be
declared here.
Aggregate value
of demands pending recovery out
of 15E above shall be declared here.
|
16A
|
Aggregate value of all credit reversed when a person opts to pay tax under the
composition scheme shall be declared here. The details
furnished in FORM
ITC-03 may be used for filling up
these details.
|
16B
|
Aggregate value of all the credit availed when a registered person opts out of
the composition scheme
shall be declared here. The details furnished in
|
FORM ITC-01
may
be used for filling up these details.
|
|
17
|
Late fee
will be payable if
annual return is filed after
the due date.”;
|
[F.
No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to
the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,
2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended
vide notification No. 29/2018-Central Tax, dated the 6th July, 2018, published vide number
G.S.R
611 (E), dated
the 6th July,
2018.