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