GST Annual Return Form GSTR 9A – Final Format & Guide
In our previous blog, we brought to you the detailed final format for the GST Annual Return Form GSTR 9. In this blog, we present the final format notified for Form GSTR 9A, along with steps to file it quickly.
GST Annual Return Form GSTR 9A – Quick Rules
It will be mandatory to file all your Form GSTR 4 returns for FY 2017-18 before filing this return, where you will need to provide details for the period July 2017 to March 2018. Additional liability for the FY 2017-18 not declared in Form GSTR 4 may also be declared in this return.
Towards the end of the return, you will also be given an option to pay any additional liability declared in this form, through Form DRC 03, but this must be paid only via your electronic cash ledger.
Part 1: Form GSTR 9A – Basic Details
Part 1 of the GST Annual Return Form GSTR 9A requires you to fill in some basic details with regards to your business –
- Financial Year
- Legal Name
- Trade Name (if any)
- Period of composition scheme during the year (From —- To —-)
- Aggregate Turnover of Previous Financial Year (This is basically the turnover of the financial year previous to the year for which the return is being filed. It is the sum total of turnover of all taxpayers registered on the same PAN.)
Part 2: Details of Outward and Inward supplies made during the Financial Year
Part 2 of the GST Annual Return Form GSTR 9A consists of the details of all outward and inward supplies in the financial year for which the annual return is filed.
Part 2 of Form GSTR 9A comprises of the following tables:
|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 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, 5 and 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, 5 and 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 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 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.|
Part 3: Details of tax paid as declared in returns filed during the Financial Year
Part 3 of the GST Annual Return Form GSTR 9A details the actual taxes paid in returns filed during the financial year. In this table, the following details are filled:
- Integrated Tax
- Central Tax
- State/UT Tax
- Late fee
Part 4: Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY, whichever is earlier
Part 4 of the GST Annual Return Form GSTR 9A 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 up to the date of filing of Annual Return for the previous financial year, whichever is earlier.
Part 4 of Form GSTR 9A comprises of the following tables:
|10,11,12,13 & 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 up to the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.|
Part 5: Other Information
Part 5 of the GST Annual Return Form GSTR 9A, mainly consists of other details and comprises of the following tables:
|15A, 15B, 15C & 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 & 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.|
Watch this space for our upcoming blog on Form GSTR 9C.
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Author: Pramit Pratim GhoshPramit, who has been with Tally since May 2012, is an integral part of the digital content team. As a member of Tally’s GST centre of excellence, he has written blogs on GST law, impact and opinions - for customer, tax practitioner and student audiences, as well as on generic themes such as - automation, accounting, inventory, business efficiency - for business owners.
Pramit Pratim Ghosh
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