GSTR-9A – Everything that you should know about before availing the Composition Scheme

The GSTR-9A is a simplified annual return for the business owners who are looking to avail the Composition Scheme under the GST regime. The return would consist of all the quarterly returns filed by the compounding dealers/vendors in that financial year. Simply, the form consists of all the information provided in the quarterly returns by the composition taxpayers during that financial year. You would need to file the GSTR-9A form annually by 31st December following the financial year which is being reported. For instance, an Individual who is filing the GSTR-9A for 2018 must file it before 31st December, 2019.

Who needs to file GSTR-9A?

The GST rules require anyone who is being registered under composition levy scheme would need to file GSTR-9A. However, the requirement does come with certain exceptions and those are as follows:

  • Non-resident taxable persons
  • E-commerce operator paying TCS under section 52 of the Act
  • Casual Taxable Person
  • Persons paying TDS under section 51 of the Act
  • Input service distributor


In order to be eligible to file the GSTR 9A form, one should full fill some prerequisites. These prerequisites are:

  • If you are looking to apply for the Composition Scheme under GST, it is required that you should be registered as a business owner and a composition vendor under GST.
  • The aggregate turnover of the business should be less than Rs 75 lakh per annum. For the North Easter States, the aggregate business turnover should be less than the Rs 50 lakh per annum.
  • As an Individual who is registered under GST, you can have the record of all the transactions made during each year of the financial year.

Penalty for late filing of GSTR 9-A

Under CGST, you would be required to pay Rs 100 per day of default and under SGST/UGST also there would be fine of Rs 100 per day of default. So in total you would need to pay Rs 200 per day of default.

What details one should provide?

GSTIN – This would include the PAN based 15 digit Goods and Services Taxpayer Identification Number

Name of the Taxpayer – Here the name of the registered taxpayer should come

Period of Return – Taxpayer should mention the period for which he is filing the return

Turnover Details – Turnover details should be mentioned as following:

a. Gross Turnover (GSTIN)

b. Gross Turnover (Entity)

Details of Expenditure – In here, you would need to provide a comprehensive detail of the purchases made during the financial year in addition to the HSN and the SAC codes of the goods and services involved.

Details of Income – You would be required to provide the details of income from any source other than the supplies.

Return Reconciliation Statement – After providing the details on the sales and purchase transactions, the GSTN portal would reconcile the transactions automatically and tax would be displayed under the different tax categories in addition to the interests, penalties or liabilities.

Other Amounts – Whatever payments have to be made excluding the tax liabilities such as arrears, Refunds and so on.

Profit as per the Profit and Loss Statement – All the details on gross profit, profit after tax and net profit for the tax period.


TCS under GST – What do you need to know?

1) TCS under GST
TCS under Goods and Service Tax refers to the tax which is collected by the e-commerce operator when a supplier supplies some goods or services through its portal and the consideration for such supplies is collected by the electronic commerce operator.

The Rate of TCS to be collected by an e-commerce operator is 1% under the IGST Act (0.5% under the Central GST Act and 0.5% under the State/Union Territory GST Act). However, tax is not collected on exempt supplies and import of goods/services and supplies on which the tax is paid on reverse charge basis. Also, TCS cannot be collected by a composition taxpayer.

 Registration for TCS
As per the provisions of CGST Act, 2017, it is mandatory for every electronic commerce operator who collects TCS, to obtain registration whether any supplies are made by him or not. The threshold limit exemption of INR 20 lakhs is not applicable to them. Also, if an e-commerce operator is already registered under GST and has GSTIN, he is required to obtain a separate registration for tax.


The tax collected is required to be deposited by the e-commerce operator to the appropriate Government within 10 days from the end of the last date of the month in which the supply is made or the amount was collected. For payment of the tax, the amount deposited through the Input Tax Credit (ITC) of an e-commerce operator is not allowed as per the provisions of the CGST Act, 2017.

Net value of supplies
TCS will be charged as a percentage on the net value of taxable supplies. Net value of taxable supplies means aggregate value of supplies after subtracting any amount of supplies that are returned. Also, during any tax period, if the return on supplies is more than the value of supplies made, then the negative amount is not to be reported by the e-commerce operator in the relevant tax period.

Return for TCS
Any e-commerce operator deducting TCS and registered under GST must file GSTR-8 that shows the details and amount of supplies and tax collected on such supplies by an e-commerce operator. The return is must be filed by 10th of the next month in which the tax was collected and deposited to the respective government and must be filed with due care as it cannot be revised. The tax collected by the operator is credited to the electronic cash ledger of the respective suppliers whereby the supplier can claim the credit of the tax collected. If there is error or omission in any of the particulars regarding Tax, interest and penalty as per relevant section of the CGST Act, 2017 would be levied.


All you need to know about filing GSTR-10

GSTR-10 is a final return form, furnished by the taxable Individual whose GST registration is cancelled or surrendered. GSTR-10 contains details about all the stock that is held by the registered dealer till the date of cancellation of registration.

Due date for GSTR-10:
An Individual whose registration is cancelled and but has to file GSTR 10 must file it electronically within three months of the date of cancellation or date of cancellation order whichever is later.

Who should file GSTR-10?
GSTR 10 is to be filed only by such persons whose registration is cancelled or surrendered under GST. Other persons registered under GST are not required to file this return. Input service distributors, non-resident taxable persons, composition taxpayers, and persons required to deduct or collect TDS and TCS are also exempted from filing GSTR 10.

Difference between Final Return and Annual Return?
Taxpayers often confuse between GSTR 9 (annual return) and GSTR 10 (final return).
However, there are 2 main differences between GSTR 9 and GSTR 10:

  1. Annual return is mandatorily required to be filed by every registered person paying tax as a normal taxpayer under GST whereas, the Final return should be filed only by such persons registered under GST law who opts for cancellation of GST registration.
  2. Annual return, as the name represents, is to be filed by the person once in a year only in form GSTR 9, whereas, GSTR-10 is a one-time statement.

Penalty for not filing GSTR 10 on time
First of all, a notice will be sent to the registered person as a warning and 15 days time will be given to file the GST return 10 with all the documents required. If the person still does not file GSTR-10, the tax officer passes the order for cancellation of GST registration and tax payable along with any interest or penalty.

Details to be provided in GSTR-10:
Various details must be provided in GSTR 10 some of which are auto-populated at the time of system login while some details are needed to be furnished by the person. The details that are auto-populated while filing GSTR 10 includes GSTIN, Legal Name of the person, and Name and address of the business. Sections that need to be furnished include Application Reference Number, Effective Date of Surrender/Cancellation of GST registration, the Unique ID of Cancellation order provided by the authorities, Date of Cancellation Order and Particulars of Closing Stock.

Procedure to file GSTR10

Login to GST portal and click on services option and then on returns. In the column that appears, click on Final return option.  A window will appear mentioning 2 options, prepare online and prepare offline. Taxpayers with less than 500 records per table usually make use of prepare online facility while others may use prepare offline facility.

Final Return Dashboard
File Return Dashboard

After clicking on the Final Return option, the window would appear as follows:

Final Return Option
Final Return Option

Enter, the details on the 8A, 8B & 8C – Goods Details With Invoices column.

Good Details
Good Details

Click on the ‘Add Details’ Button

Add Details Page
Add Details Page

Select the Supplier’s registration and select from he dropdown list

Supplier Registration
Supplier Registration

Taxpayer would then be taken to the GSTR-10 dashboard page and the 8A,8B and 8C- Goods Details with Invoice column, 8D- Goods Details Without Invoices box in Form GSTR-10 will show all the records and value of goods.

GSTR -10 Details Page
GSTR -10 Details Page

After entering all the details, click PREVIEW DRAFT GSTR-10 button. This button will download the draft Summary page of Form GSTR-10 for review.

Draft GSTR -10
Draft GSTR -10 

Then Click on PROCEED TO FILE tab

File Tab
File Tab

After the status of GSTR-10 is ready to file, other tabs such as 9 & 10, amount of tax payable and paid tiles get enabled.

Tab 9 &10
Tab 9 &10 

File form GSTR – 10 with DSC/EVC

File 10
File 10