Form GSTR-9A

 

FORM GSTR-9A

(See rule 80)

Annual Return (For Com­po­si­tion Tax­pay­er)

Pt. I Basic Details
1 Finan­cial Year  
2 GSTIN  
3A Legal Name <Auto>
3B Trade Name (if any) <Auto>
  Peri­od of com­po­si­tion scheme dur­ing the year (From —- To —-)  
4  
5 Aggre­gate Turnover of Pre­vi­ous Finan­cial Year  
   
(Amount in ₹  in all tables)
Pt. II Details of out­ward and inward sup­plies declared in returns filed dur­ing the finan­cial year
  Descrip­tion Turnover Rate of Tax Cen­tral Tax State / UT Tax Inte­grat­ed tax Cess
1 2 3 4 5 6 7
 

6

Details of Out­ward sup­plies on which tax is payable as declared in returns filed dur­ing the finan­cial year
A Tax­able            
B Exempt­ed, Nil-rat­ed            
C Total            
 

7

Details of inward sup­plies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed dur­ing the finan­cial year

 

  Descrip­tion Tax­able Val­ue Cen­tral Tax State Tax / UT Tax Inte­grat­ed Tax Cess
1 2 3 4 5 6
 

 

 

A

Inward sup­plies liable to reverse charge received from reg­is­tered per­sons          
 

 

 

B

Inward sup­plies liable to reverse charge received

from unreg­is­tered per­sons

         
C Import of ser­vices          
 

 

D

Net Tax Payable on (A), (B) and ©

above

         
8 Details of oth­er inward sup­plies as declared in returns filed dur­ing the finan­cial year
 

 

 

A

Inward sup­plies from reg­is­tered per­sons (oth­er than 7A

above)

         
       
B Import of Goods          
Pt. III Details of tax paid as declared in returns filed dur­ing the finan­cial year
9 Descrip­tion Total tax payable Paid  
  1 2 3  
  Inte­grat­ed Tax      
  Cen­tral Tax      
  State/UT Tax      
  Cess      

Pt. IV

Inter­est Late fee Penal­ty

Par­tic­u­lars of the trans­ac­tions for the pre­vi­ous FY declared in returns of April to Sep­tem­ber of cur­rent

FY or upto date of fil­ing of annu­al return of pre­vi­ous FY  whichev­er is ear­li­er

 

Descrip­tion                          Turnover    Cen­tral Tax

State Tax / UT Tax

Inte­grat­ed Tax

Cess

 

1                                         2                  3                4                   5                  6

 

Sup­plies / tax (out­ward)

10      declared through Amend­ments (+) (net of deb­it notes)

 

Inward sup­plies liable to reverse charge declared through

11

Amend­ments (+) (net of deb­it

notes)

 

Sup­plies / tax (out­ward) reduced through

12

Amend­ments (-) (net of cred­it

notes)

 

Inward sup­plies liable to reverse charge reduced through

13

Amend­ments (-) (net of cred­it

notes)

 

14              Dif­fer­en­tial tax paid on account of dec­la­ra­tion made in 10, 11, 12 & 13 above Descrip­tion              Payable Paid

1                                                            2                                    3

 

Inte­grat­ed Tax Cen­tral Tax State/UT Tax

 

  Cess    
  Inter­est    
Pt. V Oth­er Infor­ma­tion
15 Par­tic­u­lars of Demands and Refunds
  Descrip­tion Cen­tral Tax State Tax / UT Tax Inte­grat­ed Tax Cess Inter­est Penal­ty Late Fee / Oth­ers
  1 2 3 4 5 6 7 8
A Total Refund claimed              
B Total Refund

sanc­tioned

             
C Total Refund

Reject­ed

             
D Total Refund Pend­ing              
E Total demand of tax­es              
F Total tax­es paid in respect of E above              
G Total demands pend­ing out of E above              

 

16 Details of cred­it reversed or availed  
   

Descrip­tion

 

Cen­tral Tax

 

State Tax / UT Tax

 

Inte­grat­ed Tax

 

Cess

   

1

 

2

 

3

 

4

 

5

 

A

 

Cred­it reversed on opt­ing in the com­po­si­tion scheme (-)

       
 

B

 

Cred­it availed on opt­ing out of the com­po­si­tion scheme (+)

       
 

17

 

Late fee payable and paid

 
   

Descrip­tion

 

Payable

 

Paid

 

1

 

2

 

3

 

A

 

Cen­tral Tax

   
 

B

 

State Tax

   

Ver­i­fi­ca­tion:

I here­by solemn­ly affirm and declare that the infor­ma­tion giv­en  here­in  above  is true  and cor­rect to the best of my knowl­edge and belief and noth­ing has been con­cealed there from and in case of any reduc­tion in out­put tax lia­bil­i­ty the ben­e­fit there­of has been/will be passed on to the recip­i­ent of sup­ply.

Place                                                                                                  Sig­na­ture

Name of Autho­rised Sig­na­to­ry

Date                                                                                                    Des­ig­na­tion / Sta­tus

DOWNLOAD Form GSTR-9A

 

Leave a Reply

Your email address will not be published. Required fields are marked *