GSTR 9A Due Date Eligibility Format & Online Filing

GSTR 9A was the annual GST return required from businesses that opted for the GST Composition Scheme in a financial year. This return summarised all transactions and tax details already reported through quarterly returns (like GSTR-4) during the year. Annual returns are filed once after the financial year ends, and GSTR 9A helps the tax authorities verify the completeness and accuracy of quarterly GST filings for composition dealers. Filing it correctly keeps a business compliant with GST law and avoids fines or penalties for late or missing returns.

What is GSTR 9A?

GSTR 9A is an annual return form under the Goods and Services Tax (GST) regime designed for composition scheme taxpayers. The form consolidates details of outward and inward supplies, taxes paid, and any adjustments for the year during which the taxpayer was under the composition scheme. It serves as a final annual summary of GST activity for that period.

Who must file GSTR 9A?

A taxpayer must file GSTR 9A if they:

• Were registered under the GST Composition Scheme at any point during the financial year.
• Filed all quarterly returns (like GSTR-4) for that year before filing the annual return.
• Had transactions covered under the composition scheme regime during that financial period.

However, certain categories do not need to file this form, including:

• Non-resident taxable persons
• Input service distributors
• Casual taxable persons
• Persons required to Deduct Tax at Source (TDS) or Collect Tax at Source (TCS).

Important update: GSTR 9A filing has been waived for financial years starting 2019-20 onwards, even for composition taxpayers in many cases, due to GST Council amendments simplifying compliance.

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Due date for filing GSTR 9A

Traditionally, the due date for filing GSTR 9A was 31st December following the end of the financial year for which the return was prepared. For example, if a taxpayer needed to file the GSTR 9A for FY 2018-19, the due date would have been 31st December 2019.

It is important for businesses to watch for official notifications from the GST authorities each year, because dates can be extended or compliance rules updated via government orders.

Eligibility Criteria

To be eligible (in years when GSTR 9A was required):

• The business must have been registered under the GST Composition Scheme during the financial year.
• The taxpayer must have filed all applicable quarterly returns (such as GSTR-4) before attempting to file the annual return.
• If a business opted out of the composition scheme mid-year, they still file GSTR 9A for the period they were under the composition scheme and may also file GSTR-9 for the remaining period.

If a taxpayer was never under the composition scheme in the year or opted out before any quarter was filed under composition, GSTR 9A would not apply.

Format of Form GSTR 9A

GSTR 9A was structured into sections that gathered summary data for the year. These typically included:

• Part I: Basic taxpayer information (GSTIN, legal name, trade name, and period of composition scheme applicability)
• Part II: Summary of outward supplies and inward supplies during the year as reported in quarterly returns
• Part III: Tax paid details under CGST, SGST, and IGST
• Part IV: Input Tax Credit (ITC) information claimed or reversed (if applicable)
• Part V: Any additional liability declared
• Part VI: Final return declaration and signature fields for the taxpayer or authorised signatory.

This format made it easier for composition dealers because it required mainly aggregated yearly data rather than invoice-level details.

How to file GSTR 9A online (Step-by-Step)

Even though GSTR 9A filing has been waived for recent years, here is how the procedure worked when it was required:

Step 1: Log In to the GST Portal

Visit https://www.gst.gov.in/  and log in using your GSTIN and password.

Step 2: Navigate to the Returns Section

Go to Services - Returns - Annual Return and choose the financial year for which you need to file the GSTR 9A.

Step 3: Select GSTR 9A Form

On the Annual Returns page, click on GSTR 9A to open the return form interface.

Step 4: Fill in the Required Sections

Enter:

• Basic business details (auto-filled and editable fields)
• Total outward and inward supplies
• Taxes paid under each head (CGST, SGST, IGST)
• Input tax credit claimed or reversed
• Any interest or late fee details.

Step 5: Review and Submit

Double-check all data for accuracy before submitting. After review, click Submit and then File with DSC or EVC (as required).

Step 6: Confirmation

On successful filing, you will receive an acknowledgment with a reference number. Save or print this for compliance records.

Important notes before filing

• Ensure all quarterly returns (like GSTR-4) are filed before attempting to file the annual return.
• Filing a nil GSTR 9A is possible if there were no transactions, no supplies, no tax liability and no credits for the year.
• Penalties could apply for late filing in years when the return was mandatory.

Penalties or Late Fees

When GSTR 9A was compulsory, late filing typically drew a late fee of ₹100 per day under CGST and ₹100 per day under SGST, adding up to a total of ₹200 per day until the return was filed (subject to caps under the law).

How GSTR 9A differs from other Annual Returns

• GSTR 9: Annual return for regular GST taxpayers.
• GSTR 9A: Annual return for composition scheme taxpayers (simplified summary).
• GSTR 9B: For e-commerce operators required to collect TCS.
• GSTR 9C: Reconciliation statement and audit report for taxpayers over a turnover threshold.

Conclusion

GSTR 9A used to be an important annual GST return for businesses under the GST Composition Scheme, bringing together quarterly data into a single yearly summary. It ensured compliance and transparency in tax reporting for small taxpayers under this scheme. The deadline traditionally fell on 31st December after the financial year, and careful, accurate online filing through the GST portal helped avoid late fees and maintain a clean tax record. Recent changes have waived GSTR 9A filing requirements for newer years, but understanding its purpose and process is useful for historical compliance and transitional accounting.