What is GSTR 9 A ?

GSTR 9A is the annual return to be filed by composition taxpayer who has filed GSTR 4 for particular financial year.

 

Who has to File GSTR 9A ?

A taxpayer who opt in composition scheme and filed GSTR 4 for particular financial year has to file GSTR 9A.

 

What is the due date of GSTR 9A ?

The due date of GSTR 9A for F.Y. 2017-18 is 31st August 2019

 

What are Different Details in GSTR 9 A ?

 Parts Details 
Part 1 Basic details of GSTIN, Legal name, Taxpayer name.
Part 2 Details of outward & inward supplies made during the financial year.
Part 3 Details of tax paid as declared in returns filed during the financial year.
Part 4 Details of transaction for the previous financial year declared in returns of April to September of current financial year.
Part 5 Other information related to demand & refund.

 

What are Different Methods to Fill GSTR9A?

GSTR 9 has 2 types of methods.

  1. Direct Online Method
  2. Offline Method

 

Direct Online Method

  1. For Direct Online Method ---> We login at www.gst.gov.in
  2. After login,Click -Services ---> Return ---> Annual Return ---> Select F.Y. 2017-18 ---> Prepare Online ---> Do you Want to File Nil Retun ---> No
  3. It shows various tables
  4. Some tables are auto-populated as shown below :-
    Table No. - Part II details of outward & inward supplies made during the F.Y. comes automatically.
    Table No. - Part III details of tax paid as declared in returns filed during the F.Y. comes automatically.
  5. After filling all sheets
  6. Validate
  7. Then click compute liability
  8. Preview
  9. Proceed to file
  10. File by OTP

 

How to Fill GSTR 9 A offline ?

  1. Log in to GST official website www.gst.gov.in
  2. In Services tab click returns
  3. In returns tab click Annual Return
  4. Select financial year 2017-18 and click search.
  5. In annual return GSTR 9 Box click prepare offline.
  6. After click prepare offline click download.
  7. Click generate Json file to download.
  8. After 20 minutes Json file will be generated.
  9. Click here to download file 1
  10. Json file will be download
  11. Copy and paste this Json file in client folder
  12. After this extract this json file.
  13. An unzip folder will be create.
  14. Now open GSTR 9 A offline tool.
  15. Click enable editing to remove macros from the GSTR 9 offline tool file.
  16. click open downloaded GSTR 9 A Json file tab to import pre data Json file.
  17. After import Json file "File import successfully" message will be display.
  18. After filing all sheets
  19. Validate
  20. Then click compute liability
  21. Preview
  22. Proceed to file
  23. File by OTP.
  1. GST - Goods and Services Tax, India
  2. GST Return, Challan and Invoice Format

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.