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Brief notes on GSTR 9A with practical

Dear Colleagues, good morning to all of you. I have received messages from our friends about to prepare notes on GSTR 9A, GSTR-9, and GSTR-9C after modified to the forms. So, I am preparing notes on the above subject from today onwards on a daily basis with practical issues to better understand. Kindly refer and send your feedback on the above subject to my mail i.d.

Brief notes on GSTR 9A with practical

The Government of India, as per section 44 read with proviso Rule 80(1) of CGST Act and Rules, “Every taxable person (Who are choose to pay tax under Composition under Sec.10 of CGST Act,2017) shall furnish the annual return in FORM GSTR- 9A. For the Financial Year 2017-18 to be filled on or before 30th June 2019 as per Order No.3/2018- Central Tax-Dated.31, December 2018. The New Form of GSTR 9A has been amended vide Notification NO.74/2018-Central Tax-Dated.31st December 2018.

GSTR 9A can be submitted and filed through the Common Portal www.gst.gov.in either directly by the taxpayer or through a Facilitation Center notified by the Commissioner or Certified GST Practitioners.  Every Taxable person (Composition dealer)whose annual aggregate turnover of Rs.1 Cr for the Financial Year 2017-18 from April 2017 to March 2018 ( 1st April,207 to 30th June 2017 under VAT Law and 1’st July 2017 to 31’ st March 2018 under GST Law).

The annual return has to be furnished by every registered person as stipulated under section 44(1). In GST, as per Section 25(4) of the CGST Act, 2017, every person who has obtained more than one registration, whether in one State or more than shall be treated as a distinct person in respect of each such registration. 

Annual return i.e. GSTR-9A is merely the consolidation of all the details filed in the regular returns i.e. GSTR-4, to the taxpayer during the Financial Year. Hence, Annual return is required to be furnished in respect of each GSTN. Every taxable person can file Annual Return GSTR- 9A through online or offline utility as per his convenient.  Our suggestion is you have to download Offline Utility from the GST Portal and prepare offline and upload.

The FORM GSTR-9A consists of 5 Parts with 17 Tables.

PART-I: Consists of 5 Tables.

Table.1:  Financial Year. 

Table.2: GSTIN No.

Table .3 A: Legal Name.

Table 3 B: Trade Name, If any

Table.4: Period of composition scheme during the year (From —— to ——)

Table.5: Aggregate Turnover of Previous Financial year.

Part.II.

Table .6: This Table consists of 3 sub-tables relating to “ Details of outward supplies made during the                   financial year (As per books of accounts)

Table.7: Details of Inward supplies on which tax is payable on “Reverse Charge Mechanism” ( RCM)                   (Net of debit/credit notes) for the financial year(As per books of accounts)

 Table.8: Details of other inward supplies for the financial year  ( As per Books of Accounts) 

Part.III.

Table.9: Details of tax paid as declared in returns filed during the financial year 

Part.IV.

Table.10: Supplies/Tax (Outward) declared through amendments (+) (net of debt notes)

Table.11: Inward supplies liable to reverse charge declared through amendments (+) (Net of Debit                    Notes)

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

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

Table.14. Differential tax paid on account of the declaration made in table 10, 11, 12 and 13 above 

Part. V.

Table.15. Particulars of Demand and Refunds

 Table.16. Details of Credit reversed and availed. Manual of GSTR-9A Offline Utility:  The offline function work best on Windows 7 and above and MS EXCEL 2007 and above: 

  • Now you have to download GSTR-9A Offline Tool and Uploading GSTR-9A details as above details.
  • Open the GSTR-9A Offline Utility Excel worksheet,
  • Download GSTR-9A JSON File(s) from the GST Portal,
  • Open download GSTR-9A JSON File(s),
  • Add table- wise details in the worksheet,
  • Generate JSON File to upload
  • Upload JSON File to upload
  • Upload the generated JSON File on GST Portal
  • Preview Form GSTR-9A on the GST Portal
  • Download Error report, if any
  • Open Downloaded Error GSTR-9A JSON File(s).

Notes on GSTR 9A is to continue————— dt.4.5.2019. 

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Profile photo of B S Seethapathi Rao B S Seethapathi Rao

East Godavari, India

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