How to File GSTR-9A
How can I prepare and file Form GSTR-9A return?
Form GSTR-9A is an annual return to be filed once for each financial year by taxpayers who have opted for the composition scheme any time during the said financial year. It consists of details regarding the outward supplies, inward supplies, taxes paid, claimed any refund or demand created or input tax credit availed or reversed due to opting out or opting in to composition scheme.
To prepare and file Form GSTR-9A return, perform the following steps:
A. Login and Navigate to Form GSTR-9A – Annual Return for Composition Taxpayer page
B. Download Form GSTR-9A and Form GSTR-4 Summary
C. Enter details in various tiles
E. Compute Liabilities and Pay Late Fees (if any)
G. File Form GSTR-9A with DSC/ EVC
A. Login and Navigate to Form GSTR-9A – Annual Return for Composition Taxpayer page
1. Access the http://www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3.1 Click the Services > Returns > Annual Return command.
3.2. Alternatively, you can also click the Annual Return link on the Dashboard.
4. The File Annual Returns page is displayed. Select the Financial Year for which you want to file the return from the drop-down list.
5. Click the SEARCH button.
6. The File Returns page is displayed.
7. Please read the important message in the box carefully.
8. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles. In the GSTR-9A tile, click the PREPARE ONLINE button.
9. A question is displayed. You need to answer this question as to whether you want to file nil return for the financial year or not, to proceed further to the next screen.
Note:
Nil return can be filed by you for the financial year, if you have:
- NOT made any outward supply (commonly known as sale); AND
- NOT received any goods/services (commonly known as purchase); AND
- NO other liability to report; AND
- NOT claimed any credit; AND
- NOT claimed any refund; AND
- NOT received any order creating demand; AND
- There is no late fee to be paid etc.
9.1. In case of Yes (File Nil GSTR-9A Return):
9.1.1 Select Yes for option 1 to file nil return.
9.1.2. Click the NEXT button and provide the turnover details in table 5 of the previous financial year related to all PAN, click on compute liabilities and proceed to file.
9.1.3. File Form GSTR-9A with DSC/ EVC
(Click on hyperlinks indicated to know more)
9.2. In case of No:
Note: The option for No is pre-filled in case the data from Form GSTR-4 returns is auto-populated.
10. Select No for option 1 to file GSTR-9A return.
11. Click the NEXT button.
12. The GSTR-9A Annual Return for Composition Taxpayers page is displayed.
13. Enter the Aggregate Turnover of Previous Financial Year and click the SAVE button.
Note:
- Period for which taxpayer was a composition taxpayer during the year is displayed on the screen.
- Please read the important message in the box “Steps to prepare your GSTR-9A return online” carefully.
- You can click the Help link to know more details.
14. A confirmation message is displayed that request is accepted successfully.
B. Download Form GSTR-9A and Form GSTR-4 Summary
Click on the links below to know more:
15.1. DOWNLOAD GSTR-9A SYSTEM COMPUTED SUMMARY (PDF)
15.2. DOWNLOAD GSTR-4 SUMMARY (PDF)
15.1. DOWNLOAD GSTR-9A SYSTEM COMPUTED SUMMARY (PDF)
15.1.1. You can click the DOWNLOAD GSTR-9A SYSTEM COMPUTED SUMMARY (PDF) to download system computed GSTR-9A in PDF format.
Note: GST Portal will calculate the GSTR-9A values in different tables, based on Form GSTR-4 filed by you. This is available as download in PDF format and will be auto populated in different tables as well in Form GSTR -9A, in editable form.
15.1.2. The system computed GSTR-9A in PDF format is displayed.
15.2. DOWNLOAD GSTR-4 SUMMARY (PDF)
15.1.1. You can click the DOWNLOAD GSTR-4 SUMMARY (PDF) to download GSTR-4 summary for all tax periods in PDF format.
15.1.2. The GSTR-4 summary for all tax periods in PDF format is displayed.
C. Enter details in various tiles
Click on the tile names to know more about and enter related details:
16.1. 6. Details of Outward supplies made during the financial year: To enter/ view the summary of outward supplies made during the financial year
16.2. 7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year: To enter/ view the summary of inward supplies liable to reverse charge for the financial year
16.3. 8. Details of other inward supplies for the financial year: To enter/ view the summary of other inward supplies for the financial year
16.4. 9. Details of tax paid as declared in returns filed during the financial year: To enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year
16.5. 10,11,12 & 13. 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: To enter the summary of transactions declared in next financial year
16.6. 14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above: To enter/ view the total tax paid on transactions reported in next financial year
16.7. 15. Other information -Particulars of Demands and Refunds: To enter/ view the particulars of demands and refunds during the financial year
16.8. 16. Details of credit reversed or availed: To enter/ view the summary of credit reversed or credit availed on opting in and/ or opting out of composition scheme
16.1. 6. Details of Outward supplies made during the financial year
16.1.1. Click the 6. Details of Outward supplies made during the financial year tile to enter/ view the summary of outward supplies declared during the financial year.
Note: Data is auto-populated from the filed Form GSTR-4 returns.
16.1.2. The 6. Details of Outward supplies made during the financial year page is displayed.
16.1.3. Enter the Turnover details.
Note: You can click the Help link to know more details.
16.1.4. Click the SAVE button.
Note: If the details provided are +/- 20% from the auto-populated values, then cells would be highlighted in red for your reference and attention.
16.1.5. A confirmation message is displayed that “Save request is accepted successfully”.
16.1.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.
16.1.7. You will be directed to the GSTR-9A Dashboard landing page and the 6. Details of Outward supplies made during the financial year tile in Form GSTR-9A will reflect the total turnover along with tax details.
16.2. 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
16.2.1. Click the 7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year tile to enter/ view the summary of inward supplies liable to reverse charge declared during the financial year.
Note: Data is auto-populated from the filed Form GSTR-4 returns.
16.2.2. The 7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year page is displayed.
16.2.3. Enter the Taxable value and Tax details.
Note: You can click the Help link to know more details.
16.2.4. Click the SAVE button.
Note: If the details provided are +/- 20% from the auto-populated values, then cells would be highlighted in red for your reference and attention.
16.2.5. Click the YES button.
16.2.6. A confirmation message is displayed that “Save request is accepted successfully”.
16.2.7. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.
16.2.8. You will be directed to the GSTR-9A Dashboard landing page and the 7. Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year tile in Form GSTR-9A will reflect the total taxable value along with tax details.
16.3. 8. Details of other inward supplies for the financial year
16.3.1. Click the 8. Details of other inward supplies for the financial year tile to enter/ view the summary of other inward supplies declared during the financial year.
Note: Data is auto-populated from the filed Form GSTR-4 returns.
16.3.2. The 8. Details of other inward supplies for the financial year page is displayed.
16.3.3. Enter the Taxable value and Tax details.
Note: You can click the Help link to know more details.
16.3.4. Click the SAVE button.
Note: If the details provided are +/- 20% from the auto-populated values, then cells would be highlighted in red for your reference and attention.
16.2.5. Click the YES button.
16.3.6. A confirmation message is displayed that “Save request is accepted successfully”.
16.3.7. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.
16.3.8. You will be directed to the GSTR-9A Dashboard landing page and the 8. Details of other inward supplies for the financial year tile in Form GSTR-9A will reflect the total taxable value along with tax details.
16.4. 9. Details of tax paid as declared in returns filed during the financial year
16.4.1. Click the 9. Details of tax paid as declared in returns filed during the financial year tile to enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid during the financial year.
Note: Data is auto-populated from the filed Form GSTR-4 returns.
16.4.2. The 9. Details of tax paid as declared in returns filed during the financial year page is displayed.
16.4.3. Enter the Total Tax Payable details. Total tax paid will be auto-filled and will be non-editable.
Note: You can click the Help link to know more details.
16.4.4. Click the SAVE button.
Note: If the details provided are +/- 20% from the auto-populated values, then a warning message will be displayed and cells would be highlighted in red.
16.4.5. A confirmation message is displayed that “Save request is accepted successfully”.
16.4.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.
16.4.7. You will be directed to the GSTR-9A Dashboard landing page and the 9. Details of tax paid as declared in returns filed during the financial year tile in Form GSTR-9A will reflect the total tax payable along with tax details.
16.5. 10,11,12 & 13. 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
16.5.1. Click the 10,11,12 & 13. 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 tile to enter/ view the summary of transactions declared in next financial year.
16.5.2. The 10,11,12 & 13. 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 page is displayed.
16.5.3. Enter the Turnover and Tax details.
Note: You can click the Help link to know more details.
16.5.4. Click the SAVE button.
16.5.5. A confirmation message is displayed that “Save request is accepted successfully”.
16.5.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.
16.5.7. You will be directed to the GSTR-9A Dashboard landing page and the 10,11,12 & 13. 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 tile in Form GSTR-9A will reflect the net outward and inward supplies along with tax details.
16.6. 14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
16.6.1. Click the 14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above tile to enter/ view the total tax paid on transactions reported in next financial year.
16.6.2. The 14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above page is displayed.
16.6.3. Enter the Total Tax Payable and Paid details.
Note: You can click the Help link to know more details.
16.6.4. Click the SAVE button.
16.6.5. A confirmation message is displayed that “Save request is accepted successfully”.
16.6.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.
16.6.7. You will be directed to the GSTR-9A Dashboard landing page and the 14. Differential tax paid on account of declaration made in 10, 11, 12 & 13 above tile in Form GSTR-9A will reflect the total tax payable along with tax details.
16.7. 15. Other information – Particulars of Demands and Refunds
16.7.1. Click the 15. Other information – Particulars of Demands and Refunds tile to enter/ view the particulars of demands and refunds during the financial year.
16.7.2. The 15. Other information – Particulars of Demands and Refunds page is displayed.
16.7.3. Enter the Tax details.
Note: You can click the Help link to know more details.
16.7.4. Click the SAVE button.
16.7.5. A confirmation message is displayed that “Save request is accepted successfully”.
16.7.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.
16.7.7. You will be directed to the GSTR-9A Dashboard landing page and the 15. Other information – Particulars of Demands and Refunds tile in Form GSTR-9A will reflect the refund and tax details.
16.8. 16. Details of credit reversed or availed
16.8.1. Click the 16. Details of credit reversed or availed tile to enter/ view the summary of credit reversed or credit availed on opting in and/ or opting out of composition scheme.
16.8.2. The 16. Details of credit reversed or availed page is displayed.
16.8.3. Enter the Tax details.
Note: You can click the Help link to know more details.
16.8.4. Click the SAVE button.
16.8.5. A confirmation message is displayed that “Save request is accepted successfully”.
16.8.6. Click the BACK TO GSTR-9A DASHBOARD button to go back to the Form GSTR-9A Dashboard page.
16.8.7. You will be directed to the GSTR-9A Dashboard landing page and the 16. Details of credit reversed or availed tile in Form GSTR-9A will reflect the credit reversed and availed details.
D. Preview Draft Form GSTR-9A
17.1. Preview Draft Form GSTR-9A in PDF Format
17.2. Preview Draft Form GSTR-9A in Excel Format
17.1. Preview Draft Form GSTR-9A in PDF Format
17.1.1. Click the PREVIEW DRAFT GSTR-9A (PDF) to download the Form GSTR-9A in PDF format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before computing liabilities.
17.1.2. Form GSTR-9A is downloaded in PDF format.
Note: You can make changes to Form GSTR-9A, if needed after review.
17.2. Preview Draft Form GSTR-9A in Excel Format
17.2.1. Click the PREVIEW DRAFT GSTR-9A (EXCEL) to download the Form GSTR-9A in excel format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before computing liabilities.
17.2.2. Once the file is downloaded, click on the link available below the PREVIEW DRAFT GSTR-9A (EXCEL) button. To generate the latest file, click on the PREVIEW DRAFT GSTR-9A (EXCEL) button again.
17.2.3. The zip file is downloaded.
17.2.4. Extract the Zip file.
17.2.5. Open the excel file to view Form GSTR-9A.
17.2.6. Form GSTR-9A is downloaded in excel format.
Note: You can make changes to Form GSTR-9A, if needed after review.
E. Compute Liabilities and Pay Late Fees (if any)
18. Click the COMPUTE LIABILITIES button for computation of late fees (if any).
Note:
After COMPUTE LIABILITIES button is clicked, details provided in various tables are processed on the GST Portal at the back end and Late fee liabilities, if any, are computed. Late fee is calculated, if there is delay in filing of annual return beyond due date.
19. In case, records (or data as submitted while filing Form GSTR 9A) are processed with error or are under processing at the back end, below screen is displayed. If records are still under processing, wait for processing to be completed at the back end. For records which are processed with error, go back and take action on those records.
20. A message is displayed on top page of the screen that “Compute Liabilities request has been received. Please check the status after sometime”. Click the Refresh button.
21. Once the status of Form GSTR-9A is Ready to File and liabilities are calculated, 17. Late fee payable and paid tile gets enabled.
22. Click the 17. Late fee payable and paid tile or on “Proceed to File” button.
23. The Late fee payable and paid page is displayed.
24.1. Available cash balance as on date in Electronic Cash Ledger is shown to the taxpayer in “Cash Ledger Balance” table.
24.2 (a). Scenario 1: If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities
i. If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, then additional cash required to be paid by taxpayer is shown in the “Additional Cash Required” column. You may create challan for the additional cash directly by clicking on the CREATE CHALLAN button.
ii. The Create Challan page is displayed.
Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit this amount.
iii. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.
iv. Click the GENERATE CHALLAN button.
v. The Challan is generated.
Note:
In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website.
In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.
In case of Over the Counter:
Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.
In case of NEFT/ RTGS:
Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque or through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.
Click here to refer the FAQs and User Manual on Making Payment.
24.2 (b). Scenario 2: If available cash balance in Electronic cash ledger is more than the amount required to offset the liabilities
i. If available cash balance in Electronic Cash Ledger is more than the amount required to offset the liabilities, no additional cash is required for paying liability.
F. Preview Draft Form GSTR-9A
25.1. Preview Draft Form GSTR-9A in PDF Format
25.2. Preview Draft Form GSTR-9A in Excel Format
25.1. Preview Draft Form GSTR-9A in PDF Format
25.1.1. Click the PREVIEW DRAFT GSTR-9A (PDF) to download the Form GSTR-9A in PDF format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before filing Form GSTR-9A.
25.1.2. Form GSTR-9A is downloaded in PDF format.
Note: You can make changes to Form GSTR-9A, if needed after review.
25.2. Preview Draft Form GSTR-9A in Excel Format
25.2.1. Click the PREVIEW DRAFT GSTR-9A (EXCEL) to download the Form GSTR-9A in excel format. It is recommended that you download this Summary page and review the summary of entries made in different sections carefully before filing Form GSTR-9A.
Note: You can make changes to Form GSTR-9A, if needed after review.
25.2.2. Once the file is downloaded, click on the link available below the PREVIEW DRAFT GSTR-9A (EXCEL) button. Follow the steps as explained earlier to extract the zip file and open the downloaded excel file.
Note: To view the same file, you can click the link available below the PREVIEW DRAFT GSTR-9A (EXCEL) button. To generate the latest file, click on the PREVIEW DRAFT GSTR-9A (EXCEL) button again.
G. File Form GSTR-9A with DSC/ EVC
26. Select the Declaration checkbox.
27. Select the Authorized Signatory from the drop-down list.
28. Click the FILE GSTR-9A button.
Note: Once Form GSTR-9A is filed, you cannot make any changes.
29. The Submit Application page is displayed. Click the FILE WITH DSC or FILE WITH EVC button.
30.1. FILE WITH DSC:
a. Select the certificate and click the SIGN button.
30.2. FILE WITH EVC:
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.
31. The success message is displayed and ARN is displayed. Status of the GSTR-9A return changes to “Filed”.
Note: Entries will be posted in Electronic Liability Register Part – I and Electronic Cash Ledger.
32. Message will be displayed to directly navigate to Form DRC-03, to pay additional liabilities, if any declared in Form GSTR-9A.
32.1. Form GST DRC-03 page is displayed.
Click here to know more about Form GST DRC-03.
33. Click the DOWNLOADED GSTR-9A (EXCEL) to download the Form GSTR-9A in excel format.
34. Once the file is downloaded, click on the link available below the DOWNLOADED GSTR-9A (EXCEL) button. To generate the latest file, click on the download button again.
35. Click the BACK button to go back to GSTR-9A page.
36. Click the DOWNLOAD FILED GSTR-9A (PDF) to download the filed Form GSTR-9A in PDF format.
37. Form GSTR-9A is downloaded in PDF format.
