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?


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


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