GSTR-9A

GSTR-9A – Overview, Due Dates & Format

1. What is GSTR-9A?

The GSTR-9A is the annual declaration that must be submitted by taxpayers who have opted for the Composition Plan under GST for a particular financial year. It includes all the information provided in the quarterly returns filed by the composition taxpayers during that financial year.

2. Who should file GSTR-9A?

All taxpayers registered under the composition tax scheme under GST must submit GSTR-9A.

However, the following people are not required to submit GSTR-9A:

  • Non-resident taxable persons
  • Input service distributor
  • Casual Taxable Person
  • Persons paying TDS under section 51 of the Act
  • E-commerce operator paying TCS under section 52 of the Act

3. When is GSTR-9A due?

The GSTR-9A must be submitted before December 31 following the close of the financial year. For example, if the composition taxpayer is submitting GSTR-9A for the fiscal year 2017-18, the taxpayer must submit it before December 31, 2018.

4. What is the penalty for the late filing of GSTR-9A?

GSTR 9

5. Details to be provided in GSTR-9A?

GSTR 9

GST

 

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Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.

Certicom Consulting

Certicom Consulting [ Kedia Arpana & Co ] is a group of Chartered Accountants in the business of Small Business Setup & Statutory Compliance including for Professionals for the past 15 years. We have been an established and popular company with an excellent track record for the best customer satisfaction.