04 Jun 2019Posted By: Mudit Handa

5 Most Frequently Asked Questions on Form GSTR-9A

As we all know that the Annual GST return, GSTR-9 is now available for filing on the GST portal.

Evidently, all the traders having GST registration under Composition scheme are required to file their Annual GST return in Form GSTR-9A.

Here are some important Frequently Asked Questions that will help you clarify all your doubts on the Form GSTR-9A.


1. Which law makes it mandatory to file GSTR-9A?

The necessity to file the GSTR-9A is given u/s 44 of CGST Act 2017 read with Rule 80(1) of CGST Rules.

As per the GST Law, every person having GST registration under composition scheme is required to do Annual GST Return filing in the Form GSTR-9A.


2. What is the due date to file GSTR-9A?

The due date to file GSTR-9A return is 30th​​ June 2019.

  • As per the Act, the deadline for the filing of GSTR 9A is 31st​​ December of every year.
  • This deadline was however extended firstly to 31st​​ March 2019 and was further deferred to 30th​​ June 2019 by the GST department.


3. Whether GST Tax Audit is mandatory for Composition taxpayers?

No, the Composition taxpayers need not go for a GST Tax Audit.

  • As per Section 10(1) of CGST Act 2017, the taxpayer can opt for the GST registration in Composition scheme only if his turnover does not exceed ₹1.5 Crores in the previous FY.
  • Now, the provisions of the GST audit are applicable only for those taxpayers whose annual turnover is exceeding ₹2 Crores.

Hence, the provisions of the GST Tax Audit do not apply here on the Composition taxpayers.

4. When can a Composition taxpayer file a NIL GST annual return?

The NIL GST annual return can be filed only in the following cases-

  • If the Composition supplier has not made any supplies as specified in the GST composite scheme.
  • If he has not received any inward supplies.
  • If no late fee is payable on him.


5. When does a Normal taxpayer need to file GSTR-9A?

In case a regular person had GST registration as a composition dealer even for a single day during the previous FY, he is required to file the GSTR-9A.

Let’s take a case study–​​

  • Mr. A was having GST registration as a normal taxpayer from 1st​​ July 2017 to 31st​​ December 2017.
  • He then opted for the composition scheme under GST.
  • Now, in this case, we see that since Mr. A was registered as a normal taxpayer till 31st​​ December 2017 and then he shifted to composition scheme, he has to-
  1. File GSTR-9 return for the period 1st​​ July 2017 – ​​31st​​ December 2017 and
  2. File GSTR-9A for the period 1st​​ January 2018 –​​ 31st​​ March 2018.


It is advised that all the composition taxpayers file their GSTR-9A as early as possible as late filing shall attract a heavy penalty of ₹200 per day.

Our professionals can help you in timely GST return filing procedure. The Composition taxpayers need to raise Bill of Supply instead of GST invoice. We can also assist you in raising a Bill of Supply for GST return filing.

The Taxpayers can, however, instantly easily create the Bill of Supply or GST Tax Invoice through the interactive and fast InstaBill Software.


If you require any further help regarding GST registration, or GST return filing procedure, feel free to contact our business advisor at 8881-069-069.

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Posted By Raman kumar
Posted Date 2019-06-08 07:08:54

Is it mandatary to file purchase from registered dealers in 9-A

Posted By Mudit Handa
Posted Date 2019-06-10 17:23:25

It is mandatory to show the inward supply (purchase) from registered dealers in GSTR-9A.

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