GST: Annual Return - 9A CA Unnikrishnan M GST Annual Return 12.06.2019

Annual Return- GSTR 9A 9A I Basic Details II Outward & inward supplies made III Tax paid IV Transactions declared in FY 18-19 V Demand, Refunds Credit reversals GST Annual Return 12.06.2019

Annual Return- GSTR 9A Part I – Basic Details Item 1- Financial Year Item 2- GSTIN Item 3A- Legal Name Item 3B- Trade Name (if any Item 4 –Period of composition Item 4 – Aggregate Turnover GST Annual Return 12.06.2019

Basic Details- Points As indicated in Part 1, Annual return is a return pertaining to EACH GSTIN. All assessees , who subsequently convereted to normal should file both 9 and 9A Same assessee having multiple GSTIN, having multiple state registrations; provisions of law mandate that each GSTIN be considered separately and individual Annual return for each GSTIN to be filed. GST Annual Return 12.06.2019

Part II- Details of Outward supplies made during the FY As per changes implemented in Notfn 74/2018 dated 31.12.2018 Item 6- Details of Outward supplies made during the FY Divided into 3 6A-Taxable 6B-Exempted + Nil rated 6C- Total of 6A + 6B GST Annual Return 12.06.2019

Item 6 –Outward supplies Identification of total outward supplies made into respective categories as per accounts. Impact of Notification 01/2018 dated 01.01.2018 in clause (i), for the words “one per cent.”, the words “half per cent.” shall besubstituted; “in clause (iii), for the words “half per cent. of the turnover”, the words “half per cent of the turnover of taxable supplies of goods” shall be substituted” GST Annual Return 12.06.2019

Item 7 – Details of Inward supplies 7A - Inward supplies liable to reverse charge from registered person Can Sec 9(3)+ Sec 5(3) cases 7B - Inward supplies liable to reverse charge from unregistered person Can Sec 9(3),9(4)+ Sec 5(3),5(4) cases 7C- Import of services GST Annual Return 12.06.2019

Item 8- other inward supplies 8A- Inward supplies from Registered persons excluding such registered persons covered under 7A To consider CBIC Press release dated 17-10-2018 regarding relaxation for providing details in Item No 4A of GSTR-4 regarding inward supply from registered dealers No Notifications/Circulars on this subsequently for 9A GST Annual Return 12.06.2019

Part III Item 9 –Tax payable vs paid Heading of the Section still indicates tax paid as declared. Additional liabilities if any declared in 6A or 6B, suitable changes to be made here in tax payable. GST Annual Return 12.06.2019

Item 10 + Item 12 Item 12 + Item 13 Item 14 Part IV – Transactions in FY 17-18 shown in FY 18-19 (Upto September 2018) Item 10 + Item 12 Same as GSTR-9 Item 10 and 11- supplies and outward tax value added or reduced Item 12 + Item 13 EXTRA columns in GSTR-9A not present in 9 Inward supplies liable to RCM added in FY 18-19 pertaining to 17-18 added or reduced. Item 14 Differential tax paid on account of 10 to 13 above GST Annual Return 12.06.2019

Part V – Other Info Item 15 -Particulars of Demands and Refunds Same as that of GSTR-9 Item 16 –Details of credit reversed or availed 16A- Details of Credit reversed on opting Section 10 16B- Credit availed on opting out of Section 10 GST Annual Return 12.06.2019

Item 17 –Late Fee Late fee of 4 not to be taken here. This field pertains to GSTR-9A only Late fee Rs.100 for CGST and SGST subject to maximum of 0.25% and 0.25% each of turnover of state. GST Annual Return 12.06.2019

Thank You GST Annual Return 12.06.2019