Those who are not conscious about the Annual GST return, GSTR-9, it has become available to file on the GST portal. The taxpayers who fall under the composition scheme be prepared to file their Annual GST return in Form GSTR 9A. It is possible that some sorts of issues or doubts can arouse while filing GSTR 9A form under composition scheme. So here in this post, we are putting light on the doubts which are more common and asked frequently by the taxpayers under the composition scheme.
Q1. Which Law Makes Form GSTR-9A Filing Mandatory?
The filing of Form GSTR-9A is mandatory for traders having GST registration under composition scheme following Section 44 of CGST Act 2017 including Rule 80(1) of CGST Rules.
Q2. What is the Last Date for Filing GSTR-9A?
- Going by the GST law, the due date for filing GSTR-9A for every year is fixed at 31st December
- The last date for GSTR-9A annual return filing for FY 2017-18 is 30th November 2019
Q3. Is GST Tax Audit Mandatory for Composition Taxpayers?
No, there is no need for GST Tax Audit for the Composition taxpayers.
- According to Section 10(1) of CGST Act 2017, the taxpayers fall under the Composition scheme only if their turnover is less than INR 1.5 crore in the previous year.
- While the provision of the GST tax audit applies to the taxpayers if their annual turnover exceeds INR 2 Crores.
- Hence, the Composition taxpayers do not fall under the provision for the GST Tax Audit.
Q4. What are the Criteria for a Composition Taxpayer to File a Nil GST Annual Return?
There are a few cases which allow a Composition Taxpayer to file a nil GST Annual Return which is as follows
- If any supplies made by the Composition supplier do not match with specified supplies in the GST Composition Scheme
- If any inward supplies are not obtained by the Composition Supplier
- If he is not responsible for paying any late fee
Q5. When Does a Normal Taxpayer Require to File GSTR-9A?
There is only a single case which makes a normal taxpayer to file GSTR-9A which is only a single day GST registration of a person as a composition dealer during the previous financial year.
For an easy understanding, let’s consider a case study-
- Mr A was registered as a normal taxpayer under GST from 1st July 2017 to 31st December 2017.
- Further, he chose for the composition scheme under GST.
- In such shifting situations, Mr A has to
a) File GSTR-9 return for the period from 1st July 2017 to 31st December 2017
b) While for the period 1st January 2018 to 31st March 2018, he has to file GSTR-9A
All the taxpayers under Composition scheme are advised that get free from filling their GSTR-9A Annual Return form before the proposed timeline as late filing will result in a heavy penalty of INR 200 per day.
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