GSTR-9A – Applicability, Due Dates & Format - Explained

• The financial year for which the annual return is filed is also required to be mentioned in part-I. Presently the financial year would be 2017-18, however the details to be furnished is for the period July 2017 to March 2018.
• In this table the basic details of the registered person filing GSTR-9A need to be filled.
• It is expected that; these details would get auto-populated in common portal.

2

GSTIN

3A

Legal Name

3B

Trade Name (if any)

4

Period of Composition Scheme during the year (from……..to…)

• In this column the assessee needs to fill the period for which he was under composition scheme.
• Where the assessee who was under composition scheme upto Jan 18 and become regular tax payer from Feb 18 for the reason of exceeding his turnover, he need to file GSTR-9A for July 17 to Jan 18 and for the balance period GSTR-9.

5

Aggregate turnover of previous financial year

• In this column the assessee needs to fill the aggregate turnover for the previous financial year. From this, the department can review whether the assessee was eligible to composition scheme or not.

Table 6 provides for details of outward supply declared in the return filed during the financial year

A

Taxable

• In this column, the aggregate turnover of outward supplies needs to be disclosed. The said aggregate turnover should be net off:
• Credit notes
• Debit notes
• Advances
• Goods returned etc.,
• Details can be obtained from the GSTR-4 table 6 & 7.

B

Exempted/Nil rated

• Vide notification No. 1/2018 dated 01.01.2018 for registered persons who have opted for composition scheme other than manufacturers and suppliers of food and beverages the levy of tax on composition scheme was confined only to taxable supplies.

Hence, from 01.01.2018, if any exempted and nil rated supplies are made by the registered person under composition scheme need to be disclosed in this column.

C

Total

• Total turnover – auto populated

Table 7 provides for details of inward on which tax is payable on reverse charge basis (net of debit note and credit note) declared in returns filed during the financial year

A

Inward supplies liable to reverse charge received from registered persons

• In this column the sum total of tax paid on all inward supplies received from registered person under reverse charge is required to be disclosed.
• Refer Table 4B, 5 and 8A of the GSTR-4

B

Inward supplies liable to reverse charge received from unregistered persons

• In this column the sum total of tax paid on all inward supplies received from unregistered person under reverse charge is required to be disclosed.
• Refer Table 4C, 5 and 8A of the GSTR-4

C

Import of Service

• In this column the tax paid on import of service under reverse charge is required to be disclosed.
• Refer Table 4B, 5 and 8A of the GSTR-4

Table 8 provides for details of other inward supply as declared in the return filed during the financial year

A

Inward supply from registered person (other than 7A above)

• In this table aggregate value of inward supplies received from the registered person is required to be disclosed.
• This information needs to be ascertained from the books of accounts, as table 4A was not required to be filled by the composition dealer during the financial year 2017-18.

B

Import of goods

• In this table the value of goods imported is required to be disclosed.

Part III

Table 9

Details of taxes paid as declared in the return filed during the year

• In this table the details of the tax paid as declared in the GSTR-4 need to be filled.
• It is expected that, this detail would get auto-populated

TABLE 10 – 13

Table 10-13 provides for reporting of transactions pertaining to previous financial year (‘PFY’) which are reported by the registered person during the period April to September of the subsequent financial year (‘CFY’)

10

Supplies / tax declared through Amendments (+) (net of debit notes)

• In this column, the additions or amendment (which creates additional liability) made during the period April 18 to Sept 18 in GSTR-4 pertaining to July 17 to Mar 18 period need to be disclosed.
• The amendments made should be shown net of debit notes.

11

Inward supply liable to reverse charge declared through amendment (+ net of debit notes)

• In this column, the amendments increase the liability made during April 18 to Sept 18 to inward supplies of July 17 to Mar 18, on which assessee is liable to pay tax under reverse charge to be disclosed.

12

Supplies / tax reduced through Amendments (-) (net of credit notes)

• In this column, the additions or amendment (which creates reduction in liability) made during the period April 18 to Sept 18 in GSTR-4 pertaining to July 17 to Mar 18 period need to be disclosed.
• The amendments made should be shown net of credit notes.

13

Inward supply liable to reverse charge reduced through amendment (- net of credit notes)

• In this column, the amendments reducing the liability made during April 18 to Sept 18 to inward supplies of July 17 to Mar 18, on which assessee is liable to pay tax under reverse charge to be disclosed.

14

Differential tax paid on account of declaration in 10 & 11 above

• In this column the additional liability created due to the amendments made in table 10 to 13 above is required to be disclosed.

TABLE 15 – 18

Table 15 provides for reporting of Total Demands and Refunds claims by the registered person during the PFY

15

1. Refund claimed
2. Refund Sanctioned
3. Total Refund Rejected
4. Total Refund pending
5. Aggregate Demand of Taxes
6. Total taxes paid in respect of E above
7. Total demand pending out of E above

• This table requires the assessee to provide the details of refund claimed by them and status of the same.
• Further, the demand notices if any received is also required to be reported along with the status of the case.
• Note, the refund means all types of refund claimed under section 54 may be required to be disclosed.
• The demand notice may also include the notices received for E-way bill issues.

Table 16 provides for details of credit reversed and availed

A

Credit reversed on opting in the composition scheme (-)

• 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.

B

Credit reversed on opting out of the composition scheme (+)

• 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.

Table 17 provides reporting of Late Fees

19

Late fees payable and paid

• Late fee will be payable if annual return is filed after the due date.
• The late fee is Rs.100 per day and maximum of quarter percentage (0.25%) of the turnover in the state or union territory.