FORM GSTR-9A ANNUAL RETURN FORMAT REVISED FOR COMPOSITION TAXPAYERS UNDER GST ON 31.12.2018
The Goods and Services Tax Act, 2017 came into force in
India with effect from 1.7.2017.
The composition taxpayers will have to file annual FORM
GSTR-9A before the 31st December of the succeeding financial year
irrespective of turnover and the return filing last date has been extended till
30.6.2017 for the year 2017-18 (July 2017 to March 2018).
The Central Government has now revised the FORM GSTR-9A
on 31.12.2018 with detailed instructions vide Notification given below: