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GSTR 9A - Details To Know


October 28, 2021

GSTR 9A Format Detailes To Know

 

GSTR 9A - Details to Know

 

GSTR 9 A is an annual return filed by taxpayers under a composition scheme once in a year under GST up to the financial year 2018-19. It includes all information given in the quarterly return filed by the composition taxpayers in the financial year.   

 

How to file GSTR 9A?

 

Take a look at fields in the GSTR 9 A and the information to be provided in detail.

 

PART I: Basic information 

 

Part I contains basic information such as GSTIN No, legal name, and trade name.

 

GSTR 9A basic detail

 

1. Financial Year 

Enter the financial year for which you are filing the GSTR9A.

2. GSTIN 

Enter your GST registration number.

3 A. Legal Name 

It would be auto-populated.

3 B. Trade Name 

 Trade name would be auto-populated.

4. Period of composition scheme during the year

The beginning and end date of your enrollment under the composition scheme.

5. Aggregate Turnover of Previous Financial Year 

Furnish your aggregate turnover of the previous financial year. In case, there are multiple taxpayers' turnover has to be given here.

 

PART 2: Details of outward and inward supplies declared in the financial year.

 

       Part 2 contains a summary of all sales and purchases declared in the GSTR 4 during the financial year.

 

GSTR 9A inward and outwared supplies

 

6A .Details of taxable sales:

 

Furnish the aggregate value of all taxable sales.it includes the net value of debit notes and credit notes, advances, and goods returned for the financial year. The value given in table 6 and table 7 of the GSTR 4 could be used for filing in these details.

 

7A. Inward supplies from registered persons which are liable to reverse charge:

 

Furnish the aggregate value of all purchases, purchased from a registered and taxed in reverse charge manner. Table 4B, Table 5, and Table 8A of the GSTR 4 could be used to fill this value. 

7 B. Inward supplies received from unregistered persons liable to reverse charge: 

Furnish the aggregate value of all purchases, purchased from an unregistered and taxed on reverse charge manner. Table 4C, Table 5, and Table 8A of the GSTR 4 could be used to fill this value. 

7 C. Import of services:

Furnish the aggregate value of all imported services in the financial year. Table 4D, table 5 of the GSTR 4 could be referred to fill the details.

7 D. Net Tax Payable on (A), (B) and © above: 

 Furnish the total value of 7A, 7B, and 7C under the section.

8 A. Inward supplies from registered persons (other than 7A above):

Furnish the aggregate value of all taxable purchases received from registered persons, besides what is said in section 7A. Table 4A and Table 5 of GSTR3 could be used to fill in the details.

8 B. Import of Goods:

Furnish the goods imported during the financial year. Table 5 of  GSTR 4 could be used to fill in the details.

 

gstr 9 A tax paid

 

PART 3:Tax paid by the business 

 

Part 3 collects the details about the tax paid by the business. 

 

9. Tax details paid as mentioned in returns filed during the financial year: 

 

Furnish due tax amount details and the amount paid, as declared in returns filed during the financial year. You are required to divide the tax amount as per the type of tax type paid: integrated tax, central tax, state / UT tax, cess, and interest. You are also required to enter values for any late fees or penalties paid in this section.

 

GSTR 9 A particulars for transaction

 

PART 4: Details of modifications 

 

Part 4 consists of details of changes (additions/subtractions made to the transaction details in your previous financial year’s return. It includes transactions declared in returns between April and September of the present financial year or before you filed the previous year’s annual return, whichever is earlier.

Declare all of the various values of supply provided below and split each into turnover, central tax /Union territory tax, integrated tax, and cess.

 

10. Supplies/tax (outward) declared through Amendments (+) (net of debit notes):

 

Furnish the value of sales/tax declared through amendments made in Table 5 or Table 7 of the GSTR-4 here. It consists of the net value of debit notes.

 

11. Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes):

 

Furnish the value of purchases made that are taxed in a reverse charge manner and declared via amendments made in Table 5 or Table 7 of the GSTR-4. This value consists of the net value of debit notes.

 

12. Supplies/tax (outward) reduced through Amendments (-) (net of credit notes):

 

Furnish the value of sales/tax that is reduced through amendments made in Table 5 or Table 7 of the GSTR-4. This value excludes the net value of credit notes.

13. Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes):

 

Furnish the value of purchases that were taxed on a reverse charge basis and reduced due to amendments made in Table 5 or Table 7 of the GSTR-4. This value has to exclude the net value of credit notes.

 

GSTR 9 A differential tax paid

 

  1. Differential tax paid on account of a declaration made in 10, 11, 12 & 13 above:                                                                                                                                                                                                             
  2. Under this section, you need to mention how much tax you must pay and how much you have paid so far as per the declaration made in fields 10 to 13 of this form. The tax value has to be split into integrated tax, central tax, state/union territory tax, cess, and interest.

 

GSTR 9A particulars of demand and refund

 

PART 5: Other details

 

In part 5, provide details regarding all funds claimed, issued, pending, sanctioned, and rejected, credits availed or reversed, and late fees to be paid during the financial year.

Split into each value as per the type of tax levied on the transaction: central tax, state tax / Union territory tax, integrated tax, cess, interest, penalty, and late fees.

 

15 A. Total refund claimed:

 

Furnish the total value of all the refund claims filed during the financial year, including refunds that were sanctioned or rejected or are still pending.

 

15 B. Total refund sanctioned:

 

Furnish the total value of all the refunds that were sanctioned.

15 C. Total refund rejected:

 

Furnish the total value of all the refunds that were rejected during the financial year.

15 D. Total refund pending:

 

Furnish the total value of all refund applications for which acknowledgment has been received and which are under processing, excluding provisional refunds received.

15 E. Total demand of taxes:

 

Furnish the total value of tax demands for which order confirmation has been received from the authority.

15 F. Total taxes paid in respect of E above:

 

Furnish the total value of taxes paid out of the total value entered in field 15E.

15 G. Total demands pending out of E above:

 

Furnish the total value of demands that haven’t been recovered, out of the total value provided in field 15E.

 

GSTR 9 A details of credit revised

 

16 A. Credit reversed on opting in the composition scheme (-):

 

Furnish the total value of all credits reversed when paying tax under the composition scheme. The details in Form ITC-03 could be used to fill in this information.

16 B. Credit availed on opting out of the composition scheme (+):

 

Furnish the total value of all credits availed as you opt-out of the composition scheme. details filled in FORM ITC-01 could be used to fill in this information

 

GSTR 9 A late payable

 

  1. Late fee payable and paid: In case your annual return is filed after the due date, you need to pay a late fee. Enter the total late fee due and the amount paid till now, if applicable.

 

GSTR 9A verification

 

After all the details are provided correctly in the GSTR9A   in accordance with the GSTR 9A format, the taxpayer is needed to sign a declaration regarding the authenticity of the information given under different heads by means of the digital signature certificate (DSA) or Aadhar based signature verification.

 

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