GSTR 9A - Annual Return for Composition Scheme
GSTR-9A is a consolidated annual returns that must be filed by the dealers who are part of the composition scheme. In this guide, you will find the following information.
What is the GSTR 9A?
The GSTR-9A is an annual return that has to be filed by business owners who are part of the composition scheme. This return will include all the information that the composite dealers have provided in their quarterly returns during the financial year.
When to file GSTR 9A
The GSTR-9A must be filed at the end of each financial year. For example, if a composition dealer is required to file a GSTR-9A for the financial year 2018-2019, they must file it on or before 31st August, 2019.
Prerequisites for filing GSTR 9A