GSTR 9a is an Annual Return filled by composition scheme taxpayer under GST.
All taxpayers registered under the composition scheme under GST need to file Form GSTR 9A.
It is mandatory for composition taxpayers file Form GSTR-9A
Following persons are not required to file Form GSTR-9A:
- Regular taxpayer
- Non-resident taxable persons
- Input service distributor
- Casual Taxable Person
- Persons required to Deduct Tax at Source u/s 51
- Persons required to Collect Tax at Source u/s 52
how to file gstr 9a
Prepare and file Form GSTR-9A return, perform the following steps:
A. Login and Navigate to Form GSTR-9A – Annual Return for Composition Taxpayer page
B. Download Form GSTR-9A and Form GSTR-4 Summary
C. Enter details in various tiles
D. Preview Draft Form GSTR-9A
E. Compute Liabilities and Pay Late Fees (if any)
F. Preview Draft Form GSTR-9A
G. File Form GSTR-9A with DSC/ EVC
gstr 9a due date
Due dates for filling of gstr 9a for financial year 2017 -2018 is 31st January 2020.
Due dates for filling of gstr 9a for financial year 2018 -2019 is 31st march 2020
Mock tests in GST for preparation of CA, CS, CMA and GST practitioner exams. Click on the following Links for preparation of Exams in GST.
Definitions of GST
Mock Test in Definitions of GST
Composition Levy
Tax Invoice and E-Way Bill
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Exemption from GST
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Mock Test 2 In Exemption from GST
Mock Test 3 In Exemption from GST
Input Tax Credit and Its Utilization
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Levy and Collection
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Location of Supplier and Place of Supply of GST
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Payment of Tax
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Registration of GST
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Returns of GST
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Supply under GST
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Tax Invoice
Time of Supply
Value of Supply
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Advance Ruling
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Assessment
Basics of GST
Composition Scheme
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Concept of Supply
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Demands and Recovery
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Exemption from GST
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Input Tax Credit
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Online Quiz 2 in Input Tax Credit
Levy of GST
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Liability to Pay in Certain Cases
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Payment of Tax
Place of Supply
Online Exam in Place of Supply
Refunds
Registration
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Online Mock Test 2 in Registration
