1. GST: Annual Return - 9A
CA Unnikrishnan M
GST Annual Return

2. 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

3. 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

4. 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

5. Part II- Details of Outward supplies made during the FY
As per changes implemented in Notfn 74/2018 dated
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

6. Item 6 –Outward supplies
Identification of total outward supplies made into respective categories as per accounts.
Impact of Notification 01/2018 dated
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

7. 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

8. Item 8- other inward supplies
8A- Inward supplies from Registered persons excluding such registered persons covered under 7A
To consider CBIC Press release dated 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

9. 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

10. Item 10 + Item 12 Item 12 + Item 13 Item 14
Part IV – Transactions in FY shown in FY (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 pertaining to added or reduced.
Item 14
Differential tax paid on account of 10 to 13 above
GST Annual Return

11. 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. 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

13. Thank You
GST Annual Return