The GSTR-9A return is simpler compared to GSTR-9 return as details regarding Input Tax Credit are not to be given. The GSTR-9A Annual Return consists of following parts:
Part I – Basic Details – Financial Year, GSTIN, Legal Name and Trade Name (if any), Period of composition scheme during the year (From —- To —-) and Aggregate Turnover of Previous Financial Year
Part II – Details of Outward and inward supplies declared during the financial year –
- Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year
- Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
- Details of other inward supplies as declared in returns filed during the financial year
Part III – Details of tax paid as declared in returns filed during the financial year.
This part covers actual tax paid during the financial year.
Part IV – 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
This part covers amendments made in returns of April to September 2018 in respect of returns filed for period upto March 2018, like supplies/tax declared (net of debit notes) or reduced (net of credit notes and ITC reversed or availed for the previous financial year).
Part VI – Other Information –
- Particulars of demands and refunds
- Details of credit reversed or availed
- Late fee payable and paid.
