Annual Return (For Composition Taxpayer)
GSTR – 09A
GST
2[FORM GSTR – 9A
\n[See rule 80]
\nAnnual Return (For Composition Taxpayer)
\nPt. I
\nBasic Details
\n1
\nFinancial Year
\n2
\nGSTIN
\n3A
\nLegal Name
\n3B
\nTrade Name (if any)
\n4
\nPeriod of composition scheme during the year (From – To -)
\n5
\nAggregate Turnover of Previous Financial Year
\n(Amount in Rs.in all tables)
\n Pt. II
\nDetails of outward and inward supplies made during the financial year
\nDescription
\nTurnover
\nRate of Tax
\nCentra l Tax
\nState \/ UT Tax
\nIntegrate d tax
\n Cess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n6
\nDetails of Outward supplies made during the financial year
\nA
\nTaxable
\nB
\nExempted, Nil-rated
\nC
\nTotal
\n7
\nDetails of inward supplies on which tax is payable on reverse charge basis (net of debit\/credit notes) for the financial year
\nDescription
\nTaxable Value
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrate d Tax
\n Cess
\n1
\n2
\n3
\n4
\n5
\n6
\nA
\nInward supplies liable to reverse charge received from registered persons
\nB
\nInward s<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tward) reduced through Amendments (-) (net of credit notes) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Y or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n The details furnished in FORM ITC-03 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nC = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aid = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Annual Return (For Composition Taxpayer)GSTR – 09A GST2[FORM GSTR – 9A [See rule 80] Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) 4 Period of composition scheme during the year (From – To -) 5 Aggregate Turnover of Previous Financial Year … Continue reading “Annual Return (For Composition Taxpayer)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13529","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13529","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13529"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13529\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n13
\nInward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes)
\n14
\nDifferential tax paid on account of declaration made in 10, 11, 12 & 13 above
\nDescription
\nPayable
\nPaid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\n Pt. V
\nOther Information
\n15
\nParticulars of Demands and Refunds
\nDescription
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrate d Tax
\nCess
\nInterest
\nPenalty
\nLate Fee \/ Other s
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nA
\nTotal Refund claimed
\nB
\nTotal Refund sanctioned
\nC
\nTotal Refund Rejected
\nD
\nTotal Refund Pending
\nE
\nTotal demand of taxes
\nF
\nTotal taxes paid in respect of E above
\nG
\nTotal demands pending out of E above
\n16
\nDetails of credit reversed or availed
\nDescription
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\n Cess
\n1
\n2
\n3
\n4
\n5
\nA
\nCredit reversed on opting in the composition scheme (-)
\nB
\nCredit availed on opting out of the composition scheme (+<\/p>\n
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\n4. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:
\nTable No.
\nInstructions
\n6A
\nAggregate value of all outward supplies net of debit notes \/ credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.
\n6B
\nAggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
\n7A
\nAggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. T<\/p>\n
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\nTable No.
\nInstructions
\n10,11,12,13 and 14
\nDetails of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
\n6. Part V consists of details of other information. The instruction to fill Part V are as follows:
\nTable No.
\nInstructions
\n15A, 15B, 15C and 15D
\nAggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be de<\/p>\n
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\n16B
\nAggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details.
\n17
\nLate fee will be payable if annual return is filed after the due date.”;
\n7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.]
\n********
\nNotes
\n1. Inserted vide Notification No. 39\/2018 – Central Tax dated 04-09-2018
\n2. Substituted vide Notification No. 74\/2018 – Central Tax dated 31-12-2018 before it was read as
\n“1[FORM GSTR-9A
\n(See rule 80)
\nAnnual Return (For Composition Taxpayer)
\nPt. I
\nBasic Details
\n1
\nFinancial Year
\n2
\nGSTIN<\/p>\n
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\nImport of services
\nD
\nNet Tax Payable on (A), (B) and (C) above
\n8
\nDetails of other inward supplies as declared in returns filed during the financial year
\nA
\nInward supplies from registered persons (other than 7A above)
\nB
\nImport of Goods
\nPt. III
\nDetails of tax paid as declared in returns filed during the financial year
\n9
\nDescription
\nTotal tax payable
\n Paid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nLate fee
\nPenalty
\nPt. IV
\nParticulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
\nDescription
\n Turnover
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n10
\nSupplies \/ tax (outward) declared through Amendments (+) (net of debit notes)
\n11
\nInward supplies liable to reverse charge declared through Amendments (+) (net of debit notes)
\n12
\nSupplies \/ tax (outward) reduced through Amendments (<\/p>\n
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\nDescription
\nPayable
\nPaid
\n1
\n2
\n3
\nA
\nCentral Tax
\nB
\nState Tax
\nVerification:
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been\/will be passed on to the recipient of supply.
\nSignature
\nPlace
\nName of Authorised Signatory
\nDate
\n Designation \/ Status
\nInstructions: –
\n1. The details for the period between July 2017 to March 2018 shall be provided in this return.
\n2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
\nTable No.
\nInstructions
\n5
\nAggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum <\/p>\n
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\n7C
\nAggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
\n8A
\nAggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
\n8B
\nAggregate value of all goods imported during the financial year shall be declared here.
\n4. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared),whichever is earlier. The<\/p>\n
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\n15E, 15F and 15G
\nAggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
\n16A
\nAggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details.
\n16B
\nAggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished i<\/p>\n
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