18. GSTR-9A
FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) | |||||||
Pt. I | Basic Details | ||||||
1 | Financial Year | ||||||
2 | GSTIN | ||||||
3A | Legal Name | <Auto> | |||||
3B | Trade Name (if any) | <Auto> | |||||
4 | Period of composition scheme during the year (From —- To ) | ||||||
5 | Aggregate Turnover of Previous Financial Year | ||||||
(Amount in ₹ in all tables) | |||||||
Pt. II | Details of outward and inward supplies declared in returns filed during the financial year | ||||||
Description | Turnover | Rate of Tax | Central Tax | State / UT Tax | Integrated tax | Cess | |
1 | 2 | 3 | 4 | 5 | 6 | 7 | |
6 | Details of Outward supplies on which tax is payable as declared in returns filed during the financial year | ||||||
A | Taxable | ||||||
B | Exempted, Nil-rated | ||||||
C | Total | ||||||
7 | Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year | ||||||
Description | Taxable Value | Central Tax | State Tax / UT Tax | Integrated Tax | Cess | ||
1 | 2 | 3 | 4 | 5 | 6 | ||
A | Inward supplies liable to reverse charge received from registered persons | ||||||
B | Inward supplies liable to reverse charge received from unregistered persons | ||||||
C | Import of services | ||||||
D | Net Tax Payable on (A), (B) and (C) above | ||||||
8 | Details of other inward supplies as declared in returns filed during the financial year | ||||||
A | Inward supplies from registered persons (other than 7A above) | ||||||
B | Import of Goods | ||||||
Pt. III | Details of tax paid as declared in returns filed during the financial year | ||||||
9 | Description | Total tax payable | Paid | ||||
1 | 2 | 3 | |||||
Integrated Tax | |||||||
Central Tax | |||||||
State/UT Tax |
Cess | ||||||||
Interest | ||||||||
Late fee | ||||||||
Penalty | ||||||||
Pt. IV | Particulars 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 | |||||||
Description | Turnover | Central Tax | State Tax / UT Tax | Integrated Tax | Cess | |||
1 | 2 | 3 | 4 | 5 | 6 | |||
10 | Supplies / tax (outward) declared through Amendments (+) (net of debit notes) | |||||||
11 | Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) | |||||||
12 | Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) | |||||||
13 | Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) | |||||||
14 | Differential tax paid on account of declaration made in 10, 11, 12 & 13 above | |||||||
Description | Payable | Paid | ||||||
1 | 2 | 3 | ||||||
Integrated Tax | ||||||||
Central Tax | ||||||||
State/UT Tax | ||||||||
Cess | ||||||||
Interest | ||||||||
Pt. V | Other Information | |||||||
15 | Particulars of Demands and Refunds | |||||||
Description | Central Tax | State Tax / UT Tax | Integrated Tax | Cess | Interest | Penalty | Late Fee / Others | |
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | |
A | Total Refund claimed | |||||||
B | Total Refund sanctioned | |||||||
C | Total Refund Rejected | |||||||
D | Total Refund Pending | |||||||
E | Total demand of taxes |
F | Total taxes paid in respect of E above | |||||||
G | Total demands pending out of E above | |||||||
16 | Details of credit reversed or availed | |||||||
Description | Central Tax | State Tax / UT Tax | Integrated Tax | Cess | ||||
1 | 2 | 3 | 4 | 5 | ||||
A | Credit reversed on opting in the composition scheme (-) | |||||||
B | Credit availed on opting out of the composition scheme (+) | |||||||
17 | Late fee payable and paid | |||||||
Description | Payable | Paid | ||||||
1 | 2 | 3 | ||||||
A | Central Tax | |||||||
B | State Tax |
Verification:
I 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.
Place Signature
Name of Authorised Signatory
Date
Designation / Status
Instructions: –
- The details for the period between July 2017 to March 2018 shall be provided in this return.
- Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
Table No. | Instructions |
5 | Aggregate 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 total of turnover of all taxpayers registered on the same PAN. |
- 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:
Table No. | Instructions |
6A | Aggregate 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. |
6B | Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. |
7A | Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. |
7B | Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. |
7C | Aggregate 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. |
8A | Aggregate 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. |
8B | Aggregate value of all goods imported during the financial year shall be |
declared here. |
- 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 instructions to fill Part V are as follows:
Table No. | Instructions |
10,11,12,13 and 14 | Details 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. |
- Part V consists of details of other information. The instruction to fill Part V are as follows:
Table No. | Instructions |
15A, 15B, 15C and 15D | Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate 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. |
15E, 15F and 15G | Aggregate 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. |
16A | Aggregate 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. |
16B | Aggregate 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. | |
17 | Late fee will be payable if annual return is filed after the due date.”; |
11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word “SKD or CKD” in the second column, the letters and words “SKD or CKD or supply in batches or lots” shall be substituted.
[F. No. 349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L) Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 29/2018-Central Tax, dated the 6th July, 2018, published vide number
G.S.R 611 (E), dated the 6th July, 2018.