GSTR-9A: Meaning, Eligibility, Due Date, Filing Process, Format, and Penalties

Filing GSTR-9A? Understand eligibility, format, due dates, penalties, and online filing tips.
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3 min
16 July 2025

GSTR-9A is the annual return form specifically designed for small businesses registered under the GST composition scheme in India. It streamlines tax compliance by requiring composition taxpayers to declare their annual turnover, details of outward supplies, and taxes paid during the financial year.

This guide outlines who is required to file GSTR-9A, its format, eligibility conditions, turnover thresholds, due dates, and penalties for late filing. Accurate and timely submission of this return not only ensures GST compliancea but also helps maintain a credible financial record. For small businesses, this compliance becomes particularly important when applying for business loans, as lenders often review GSTR-9A filings to gauge financial discipline and determine eligibility for smooth and timely funding. Check your business loan eligibility to ensure your GST filings support your chances of approval.

What is the GSTR-9A?

GSTR-9A is an annual return form under the Goods and Services Tax (GST) regime in India. It is specifically designed for composition scheme taxpayers. The composition scheme allows small taxpayers to pay GST at a fixed rate on their turnover, simplifying compliance and reducing the tax burden. GSTR-9A summarises the details of outward and inward supplies made during the financial year under the composition scheme. This form includes information about the taxpayer's turnover, tax paid, and other relevant details. Filing GSTR-9A is mandatory for composition scheme taxpayers to ensure transparency and accountability in the GST system. Proper and timely filing of GSTR-9A helps businesses remain compliant with GST regulations and avoid penalties.

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Eligibility criteria for filing GSTR 9A

The eligibility criteria for filing GSTR-9A are specific to taxpayers who have opted for the composition scheme under the GST return regime. The composition scheme is designed to simplify compliance for small businesses by allowing them to pay tax at a fixed rate on their turnover. To be eligible for filing GSTR-9A, a taxpayer must meet the following criteria:

  1. Opted for the composition scheme: The taxpayer must have opted for the composition scheme at any time during the financial year. The scheme is available to small businesses with a turnover of up to Rs. 1.5 crore.
  2. Not a regular taxpayer: Only taxpayers under the composition scheme are required to file GSTR-9A. Regular taxpayers, casual taxable persons, non-resident taxable persons, and those paying tax under the regular GST scheme are not eligible.
  3. Turnover limit: The business must have a turnover not exceeding Rs. 1.5 crore during the financial year to remain eligible for the composition scheme and subsequently file GSTR-9A.
  4. Switching between schemes: If a taxpayer opts out of the composition scheme during the year, they must file GSTR-4 for the period they were under the scheme and GSTR-9 for the remaining part of the year.

GSTR-9A due date

The deadline to file GSTR-9A is 31st December following the end of the relevant financial year. For instance, the due date for FY 2018-19 was 31st December 2019. However, GSTR-9A filing has been waived for FY 2019-20 onwards. Failure to file the return by the due date may result in applicable late fees and penalties.

Penalties for late filing of GSTR-9A

Component

Late fee per day

Maximum limit

Under CGST

Rs. 100 per day

Cannot exceed 0.25% of turnover in the State or Union Territory under CGST

Under SGST/UTGST

Rs. 100 per day

Cannot exceed 0.25% of turnover in the State or Union Territory under SGST/UTGST

Total

Rs. 200 per day

As per combined limit under CGST and SGST/UTGST

 

GSTR 9A format

Sl. No.

Part of GSTR-9A

Details to be provided

1

Part I

Basic information including GSTIN, legal name, trade name (auto-filled), annual turnover for the previous financial year, and the period during which the composition scheme was applicable.

2

Part II

Summary of outward and inward supplies as declared in the quarterly GSTR-4 or CMP-08 returns filed during the financial year.

3

Part III

Tax paid during the year under various heads such as IGST, CGST, SGST, Cess, Interest, Late Fee, and Penalty as declared in the returns.

4

Part IV

Amendments related to the previous financial year reported in the returns filed from April to September of the current year or up to the filing date of the annual return, whichever is earlier. This includes any additions or omissions.

5

Part V

Miscellaneous details including:



How to file GSTR-9A online?

Filing GSTR-9A on the GST portal is a simple process. Here’s how you can do it step by step:

Step 1: Log in to the GST portal
Go to www.gst.gov.in and log in using your GSTIN and password.

Step 2: Access GSTR-9A form
Navigate to the ‘Returns Dashboard’, select the relevant financial year, and click on the GSTR-9A option.

Step 3: Enter the necessary details
Fill in all required fields, including annual sales, tax paid, input tax credit claimed, and any outstanding tax liabilities.

Step 4: Verify and preview
Review all entries carefully and use the preview option to ensure the data is accurate.

Step 5: Submit the return
Once confirmed, submit the return using either a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Step 6: Download the acknowledgment
After successful filing, download the acknowledgment receipt for your records and future reference.

Check your pre‑approved business loan offer once your GSTR‑9A is filed to explore your next financing steps.

Differences between GSTR-9 and GSTR-9A

Feature

GSTR-9

GSTR-9A

Applicable to

Taxpayers registered under the regular GST scheme

Taxpayers registered under the composition scheme

Filing frequency

Once every financial year

Once every financial year (for earlier years)

Details required

Includes input tax credit, outward and inward supplies, and tax liability

Provides a summary of quarterly GSTR-4 filings

Current status

Filing is mandatory

Filing waived from financial year 2019–20 onwards

 

Common mistakes to avoid while filing GSTR-9A

Avoiding common errors while filing GSTR-9A is essential for maintaining compliance and preventing penalties:

  • Mismatch in sales data: One of the most common errors is when the sales figures in GSTR-9A do not match those reported in the quarterly GSTR-4 returns. This discrepancy can lead to compliance issues and trigger scrutiny.
  • Incorrect tax calculations: Failing to verify GST liability before submission often results in underpayment or overpayment of tax, which can affect financial records and attract penalties.
  • Omission of ITC section: Some taxpayers skip the input tax credit section entirely, even though ITC is not applicable under the composition scheme. It is still important to review and confirm the section is filled correctly.
  • Last-minute filing risks: Waiting until the deadline to file increases the chances of making mistakes or missing the due date altogether, which can result in late fees and unnecessary stress.
  • Lack of review before submission: Failing to double-check the return can lead to avoidable errors. Reviewing all figures and sections ensures a smooth and accurate filing process.

Conclusion

Filing GSTR-9A is a vital compliance requirement for composition scheme taxpayers under GST. It summarises the annual transactions of the business, providing transparency and accountability in the GST system. Meeting the eligibility criteria and adhering to the turnover limit is crucial for availing the benefits of the composition scheme. Timely filing of GSTR-9A by the due date helps avoid penalties and ensures smooth compliance with GST regulations. Late filing can result in significant penalties and interest, adding a financial burden to the business. Accurate and timely filing of GSTR-9A not only maintains compliance but also helps businesses stay in good standing with tax authorities. For businesses seeking a business loan, maintaining compliance with GST regulations is essential, as it reflects the financial health and credibility of the business.

How GSTR 9A compliance impacts business loan eligibility

GSTR 9A filing is crucial for small businesses to demonstrate their tax compliance and financial discipline, which lenders often review during loan approval. For businesses seeking flexible funding, Bajaj Finserv Business Loan offers a hassle-free option with quick approval and disbursal within 48 hours. With loans up to ₹80 lakh and no collateral required, it’s an ideal choice for compliant businesses aiming to grow without complex paperwork or delays.

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Frequently asked questions

What is GSTR-9A in GST?
GSTR-9A is an annual return under India's Goods and Services Tax (GST) system for taxpayers registered under the composition scheme. It summarises all outward and inward supplies made during the financial year, providing details of taxes paid and payable. Filing GSTR-9A is mandatory for composition scheme taxpayers to ensure compliance with GST regulations.
What is the turnover limit for GSTR 9A?
The turnover limit for filing GSTR-9A is Rs. 1.5 crore. Businesses with an annual aggregate turnover up to this amount are eligible to opt for the composition scheme under GST and must file GSTR-9A as their annual return. Exceeding this limit requires switching to the regular GST scheme and filing the appropriate returns.
What is the penalty for not filing GSTR 9A?
The penalty for not filing GSTR-9A includes a late fee of Rs. 200 per day of delay, split into Rs. 100 under CGST and Rs. 100 under SGST. Additionally, interest at 18% per annum on the outstanding tax liability is charged from the day after the due date until the payment date.
Is GSTR-9A discontinued?

Yes, GSTR-9A has been discontinued from the financial year 2019-20 onwards. It was earlier mandatory for composition taxpayers for the financial years 2017-18 and 2018-19.

When to file form 9A of the Income Tax Act?

Form 9A should be filed on or before 31st August of the relevant assessment year. It is used by charitable and religious trusts to apply for the carry forward of unspent income.

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