METHOD TO FILE GSTR -9A (ANNUAL RETURN FOR COMPOSITION TAXPAYERS)

 STEP WISE METHODS TO FILE GSTR - 9A (ANNUAL RETURN FOR COMPOSITION TAXPAYERS)

• Download the GSTR -9A Offline Tool from the GST Portal by

            Go To www.gst.gov.in → Downloads → Offline Tools → GSTR -9A Offline Tool → click on Download

• A zipped folder of GSTR -9A offline toll will be downloaded. Extract the excel sheet and then open the excel sheet.
• After opening the excel sheet it will be shown as below:

• The first Sheet of Excel is Read Me in which you don't have to do anything it only contains instructions to Fill GSTR -9A.
• In the above excel sheet you can see at the top right side corner there is a security warning for enabling Macros, click on options then a pop-up window will open as shown below

• Click on enable this content and the Macros will be enabled.

• Now you have to Download the JSON file from the GST portal that we will upload in this excel sheet.
• www.gst.gov.in → Login to your Account → Go To Return Dashboard → Go To Annual returns→ Select the Financial year and click on search → Annual Return GSTR -9A will be shown → Click on prepare offline → Go To Downloads → Click on Download JSON file → It will take 20 minutes to generate the file → After 20 Minutes again follow the same procedure and click on Download JSON file → A link will be shown click on the link and the JSON file will be downloaded

• Now Go to GSTR - 9A offline tool and move to sheet HOME as shown below

• Now in the Sheet HOME click on button open downloaded GSTR -9A JSON File and select the downloaded JSON file.
• After uploading the JSON file in the Excel sheet you will see that the GSTIN and Financial year will be auto-populated and in other sheets also data gets auto-populated.
• Annual return auto-populates the data from the return GSTR - 4 that you have filled during the FY
• You just need to reconcile the filled data and then if required edit the data before filling Annual return.

• Now we will move to Sheet 3 of the excel sheet that is Pt II (Details of Outward and Inward supplies made during the Financial Year

• In Table 6A you will have to fill the Aggregate value of your Sales which will be calculated as {ALL OUTWARD SUPPLIES OF ENTIRE FY 2018-19 - ANY DEBIT/CREDIT NOTE + ANY GOODS RETURNED - ANY ADVANCES RECEIVED} = Aggregate Net Outward Supplies
• You can also refer to Table 6 and Table 7 of FORM GSTR - 4 (2018-19) to Fill this column.

• In Table 6B you have to fill the Aggregate value of exempted, Nil rated and Non-GST supplies (sales) if any.

• In Table 7A you have to fill the Aggregate value of all Inward Supplies (Purchases) of entire FY received from registered Taxpayers on which Tax is payable on Reverse Charge basis.
• You can use TABLE 4B, TABLE 5 and TABLE 8A of  FORM GSTR - 4 (2018-19) for filling up these details.

• Before proceeding further to Inward supplies you must know that Composition Taxpayers has a concession of not filing the details of inward supplies in GSTR-4, that means any details of inward supplies is not mandatory and is optional for composition taxpayers to file. therefore if you have not filled the details of inward supplies while filling GSTR -4 then you may skip this step in the Annual return also.

• In Table 7B you have to fill the Aggregate value of all Inward supplies (Purchases) of entire FY received from UN-Registered persons on which tax is payable on Reverse Charge Basis.
• You can use TABLE 4C, TABLE 5 and TABLE 8A of  FORM GSTR -4 (2018-19) to fill these details.

• In TABLE 7C you have to fill the Aggregate value of  all services imported during the FY for which your are filling Annual return.
• You can use TABLE 4D and TABLE 5 of FORM GSTR -4 (2018-19) to fill these details.

• In TABLE 8A you have to fill the Aggregate value of all inward supplies ( Purchases) of entire FY received from registered persons on which tax is payable by the supplier.
• You can use TABLE 4A and TABLE 5 of  FORM GSTR -4 (2018-19) to fill these details.

• Now move to Sheet 4 that is Pt III (Details of tax paid as declared in returns filled during the FY)

• Table 9 of Pt III will be auto populated, here you will need to fill the details of tax that are payable against your outward supplies (sales) and what amount of taxes you have paid quarterly for The concerned FY. It will contain the details of Tax payable and taxs paid by the tax payers.

• Now move to Sheet 5 Pt IV (Declaration of transactions of previous financial year made in the succeeding financial year)

• In Table 10, 11,12 and 13 you have to fill the details of the amendments that you have made in the period April 19 to Sept 19 against the supplies of FY 2018-19.

• If Any amendments related to 2018-19 was done in 2019-2020 between April 19 to Sept 19 then that amendments has to be reported here. 

• The law says that details of Amendments of the supplies has to be declared here on behalf of the condition, that the Amendments done in GSTR-4 of  2019-2020 (April 19 to Sept 19) or Upto the date of filling of Annual Return  for the Previous FY whichever is earlier. This means that if you are Filling the Return GSTR - 4 of FY 2019-2020 Before Filling the Return GSTR -9A of FY 2018-19 then you will disclose the Amendments in the GSTR - 4 of FY 2019-2020, But if you are Filling the GSTR -9A Annual return (2018-19) before the return GSTR - 4 (2019-2020) then you will have to declare the Amendments of 2018-19 that needed to be made in the Annual return GSTR - 9A (2018-19) itself in Table 10,11,12 and 13.

• If you have filled the amendments in GSTR -4 (2019-2020) and then you are filling Annual Return (GSTR - 9A) of 2018-19 then also you will have to declare the amendments in Table 10, 11, 12 and 13 of GSTR -9A (2018-19).

• In Table 14 you will have to mention the details of differential tax paid, which means the tax paid against amendments shown in Table 10, 11, 12 and 13 if Any.

• Now we will move to Sheet 6 Pt V (Demands & Refunds)

• Here in Table 15 we need to fill the details of refunds if any claimed, sanctioned, pending or rejected.

• In Table 16A you will have to fill the details of the Aggregate value of all credit reversed.

• As you know that in composition Scheme Composite taxpayers are not allowed to utilize the ITC occured from the purchases and therefore that ITC credits are reversed while opting IN the Composition Scheme and the details of that credit is to be entered here.

• And if the composition taxpayer falls OUT of composition scheme at any period then while opting out of the composition scheme, if any credit is availed by the taxpayer then the amount of that credit will be shown in Table 16B. Refer to FORM ITC -03.