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GSTR 9A Annual Form Filing Due Date For FY 2018-19 (Composition Taxpayers)

GSTR 9A form filing due date and annual return form for the composition scheme dealers which they have to file before the due date along with tax return details of the whole year. The GSTR 9A form includes all the consolidated information regarding CGST, SGST and IGST paid during the financial year.

Here, we will describe the complete details of the GSTR 9A form under GST which is for composition scheme dealers and its rules/eligibility. We request you to connect with us in the comment section and ask for answers related to the complete GST regime from our tax experts.

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Extended GSTR 9A Form Filing Due Date For FY 2018-19and 2019-20:

GSTR 9A Composition Annual ReturnDue date
FY 2017-1831st January 2020 (Date Showing After Login on GST Portal)
FY 2018-19 31st December 2020 Extended Check
FY 2019-20 31st December 2020
Extension Official Notification: Extension Official Notification: “The Central Board of Indirect Taxes and Customs ( CBIC ) has extended of filing GSTR 9/9A/9C FY 2018-19 till 31st December 2020”. Read Press Release

Find a complete step-by-step guide to file GSTR 9A along with guided screenshots for the taxpayers here.

GST Software

Complete Details of GSTR 9A Form Under GST:

GSTR 9 Annual return filing form is under GST for the composition scheme businessman. All the taxes paid in the financial year under the SGST, CGST and IGST head are accounted for in the form with their consolidated details.

Who is Required to File the GSTR 9A Annual Return Form (Composition):

Eligibility for Filing GSTR 9A :

All the composition scheme dealers are required to file the GSTR 9A form yearly and at the year-end.

The following entities are not required to file GSTR 9A:

  • Casual Taxable Person
  • Input Service Distributor
  • Non-Resident Taxable Individuals
  • Individuals paying TDS under section 51 of the GST Act
  • E-commerce operators paying TCS under section 52 of the GST Act

What are the Different Types of Annual GST Returns?

There are Multiple Annual Return Forms Under GST:

GSTR 9 For regular taxpayer filing GSTR-1, GSTR-2, and GSTR-3

GSTR 9A For composition scheme taxpayers

GSTR 9B For e-commerce businesses who have filed GSTR 8

GSTR 9C For those having annual turnover cross Rs. 2 crores must have to file an audit form for GSTR 9C

The Amount of Penalty on late filing of GSTR-9A

Rs.100 per day until the delay continues.Rs.100 per day until the delay continues.Rs.200 per day until the delay continues.

Please Note: Penalty on late ITR Filing should not surpass 0.25% of total turnover in the State or Union territory under CGST/SGST/UTGST.

Details Required in GSTR-9A

Sl. No.Sections of GSTR-9AParticulars
1. Sec -IInitials such as GSTIN, Legal Name, Trade Name of the taxpayer that is auto-populated.
2.Sec- IIDetails of sales and purchase listed in GSTR-4 filed during the financial year. This input consists of summary from all quarterly returns filed during the FY.
3.Sec- IIIA description of tax paid, the same as mentioned in returns filed during the financial year. The section contains ax paid under headlines such as IGST, CGST, SGST, Cess, Interest, Late Fee, Penalty.
4.Sec –
A detailed description of sales during previous FY reported in returns of April to September of current FY or up to date of filing of annual return whichever is earlier. This segment includes summary of revisions or corrections related to entries of previous FY. changes might be additions or exclusions.
Sec-V Information other than the ones mentioned above:

Details of Sales and Refunds. A detailed description of tax demands from the tax department, tax paid and any balance to be paid shall be mentioned. Details of refund claimed and received, pending refund shall be mentioned.

Description of credit reversed or availed – When the taxpayer shifts to composition scheme from regular or vice-versa, ITC has to be adjusted accordingly. Such details related to ITC shall be mentioned here.

Details of fines (payable and paid) – Fines imposed due to late payment of tax or late filing of returns requires entry under this section.

How TO Filing GSTR 9A Easily By Gen GST Software

10 Replies to “GSTR 9A Annual Form Filing Due Date For FY 2018-19 (Composition Taxpayers)”

  1. ayushigang
    September 11, 2020

    For fy 17-18 & f.y.18-19,
    i have not filed gstr 9a as turnover less than 2 crore.

  2. Pratik Lodaya
    September 7, 2020

    what would be consequences if Annual Return is not filed whose turnover is less than INR 2 Crores.

    • CA Portal
      September 9, 2020

      The only consequence is that you cant not make any change in your return with respect to books as clients having T/O less than 2crore is not liable to file GSTR-9 on mandatory basis.

  3. GSTR 9A is optional for 2017-18 and 2018-19 whose turnover is less than 2cr. is it ?

    • CA Portal
      August 28, 2020

      This Question is wrong as the turnover limit for composition dealer is 1.5 cr and Filing of GSTR-9A is optional , provided it is treated as deemed filed if not filed by composition client

  4. Due date under Composition scheme for filing GST9A for the FYs 2018-19 and 2019-20 pl

    • CA Portal
      August 19, 2020

      For F/Y2018-19 GSTR-9A due date is 30/09/2020 and for F/y 2019-20 due for GSTR-4(Annual Return) is 31/08/2020

    December 25, 2019


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