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

  • 1. You must be a registered business owner who is a composition dealer.
  • 2. The aggregate turnover of your business must be less than Rs.75 lakhs per annum, and less than Rs. 50 lakhs per annum if you are based in the North-Eastern states.
  • 3. You must keep track of all the transactions you made during each quarter of the financial year, including all purchases and imports.
  • 4. In order to file Form GSTR-9A, candidate must ensure that they have filed all annual returns in Forms GSTR-4.