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GSTR-9A-Annual Return for Composition Dealers

See the related post : Voluntary Registration under GST


The “GSTR-9A” is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST.

CBIC has notified the new format for GST Annual Return in Form ‘‘GSTR-9A” (for Composition Dealers). GSTR-9A has to be filed on or before 31st December from the end of relevant financial year. GSTR 9A comprises details of quarterly returns (filed earlier), means contains details from quarterly returns i.e. April to June, July to September, October to December & January to March.

For example annual return for the financial year 2017-18 (i.e. GST Act applicable from July, So, July 2017 to March 2018) is to be filed on or before 31st December 2018.

A person paying tax under composition (section 10) shall furnish the annual return in FORM GSTR-9A on the basis of information filed under quarterly returns. The following persons are not required to file “GSTR 9-A”.

  • A Casual Taxable Person
  • A non-resident taxable person
  • A Input service distributor
  • A person paying tax under section 51 or section 52 (TDS/ TCS)

Further, it may be noted that Late fee will be payable if annual return is filed after the due date.

See the related post : Composition Scheme Under GST

Information which are required to be filed under “GSTR 9A” on the basis of earlier filed in quarterly returns during the financial year, these are divided in 5 parts as under-




Basic Details-

1. Financial year


3A. Legal Name (Auto populated)

3B.Trade Name (Auto-populated)

4. Period of composition scheme.

5. Aggregate Turnover of previous financial year.


Details of outward and inward supplies-

6. Details of Outward supplies on which tax is payable.

7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes).

8. Details of other inward supplies.


Details of tax paid-

9. Such as IGST, CGST, SGST, Cess, Interest, Late Fee, Penalty etc.


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

11. Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes).

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

13. Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes).

14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above


Other Information-

15. Particulars of Demands and Refunds.

16. Details of credit reversed or availed.

17. Late fee payable and paid.


Penalty or late fees for late filing of GSTR 9A-

Late fees for not filing the GSTR 9A within the due date is Rs. 100 per day per act i.e. CGST or SGST/UTGST.

  • 100 per day under CGST
  • 100 per day under SGST/UTGST

Maximum late fees per day cannot exceed 0.25% of the turnover in the state or union territory.



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