GSTR-9A: Annual Return for Composition Taxpayers — Applicability, Due Date, and 2026 Status

GSTR-9A was the annual GST return for composition taxpayers until FY 2018-19. From FY 2019-20, it was replaced by GSTR-4 (due 30 June 2026). Learn applicability, format, due dates, penalties, and key differences from GSTR-9.
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Aug 25, 2026

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 compliance 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 was the annual return prescribed for taxpayers registered under the GST Composition Scheme. It summarised the details of outward supplies, inward supplies, turnover and tax paid during the relevant financial year, enabling composition taxpayers to report their annual GST information in a consolidated return.

However, GSTR-9A is no longer an active GST return. The Government exempted composition taxpayers from filing GSTR-9A from the financial year 2019–20 onwards. Consequently, the return applied only to Financial Years 2017–18 and 2018–19.

ParticularDetails
Return nameGSTR-9A
PurposeAnnual return for taxpayers registered under the GST Composition Scheme
Applicable financial yearsFY 2017–18 and FY 2018–19 only
Current statusDiscontinued from FY 2019–20 onwards
Who was required to file itRegistered composition taxpayers for the applicable financial years, subject to the GST provisions in force at the time
Filing frequencyAnnual
Information reportedAnnual turnover, outward supplies, inward supplies, tax paid and other prescribed GST details
Present applicabilityGSTR-9A is no longer required to be filed for FY 2019–20 and subsequent financial years

What replaced GSTR-9A?

From the financial year 2019–20 onwards, GSTR-9A was replaced by GSTR-4 as the annual return for taxpayers registered under the GST Composition Scheme. As a result, composition taxpayers are no longer required to file GSTR-9A. Instead, they are required to file GSTR-4 annually and furnish Form CMP-08 for the payment of self-assessed tax during the financial year.

For the financial year 2025–26, the due date for filing GSTR-4 is 30 June 2026, in accordance with Notification No. 12/2024–Central Tax dated 10 July 2024. Composition taxpayers are also required to file Form CMP-08 on a quarterly basis to declare their turnover and pay self-assessed tax.

ParticularGSTR-9AGSTR-4
PurposeAnnual return for composition taxpayersAnnual return for composition taxpayers
Applicable periodFY 2017–18 and FY 2018–19 onlyFY 2019–20 onwards
Current statusDiscontinuedCurrently in force
Who files itComposition taxpayers for the applicable financial yearsComposition taxpayers registered under the GST Composition Scheme
Filing frequencyAnnualAnnual
Due dateAs prescribed for the applicable financial years30 June following the end of the relevant financial year (from FY 2024–25 onwards)
Tax paymentThrough the return applicable during that periodTax is paid quarterly through Form CMP-08, while GSTR-4 serves as the annual return
Current applicabilityNo longer applicableMandatory for eligible composition taxpayers under the prevailing GST provisions

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. Businesses often use a GST calculator to estimate outstanding tax liabilities and late fee implications before filing returns.


Penalties for late filing of GSTR-9A

ComponentLate fee per dayMaximum limit
Under CGSTRs. 100 per dayCannot exceed 0.25% of turnover in the State or Union Territory under CGST
Under SGST/UTGSTRs. 100 per dayCannot exceed 0.25% of turnover in the State or Union Territory under SGST/UTGST
TotalRs. 200 per dayAs per combined limit under CGST and SGST/UTGST

GSTR 9A format

Sl. No.Part of GSTR-9ADetails to be provided
1Part IBasic 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.
2Part IISummary of outward and inward supplies as declared in the quarterly GSTR-4 or CMP-08 returns filed during the financial year.
3Part IIITax paid during the year under various heads such as IGST, CGST, SGST, Cess, Interest, Late Fee, and Penalty as declared in the returns.
4Part IVAmendments 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.
5Part VMiscellaneous details including:


How to file GSTR-9A online?

Important: GSTR-9A is no longer the annual return for composition taxpayers. For Financial Year 2019–20 onwards, eligible composition taxpayers are required to file GSTR-4, which is the current annual return prescribed under the GST law.

If you are required to file a pending GSTR-9A for FY 2017–18 or FY 2018–19, follow these steps on the GST portal:

Step 1: Log in to the GST portal

  • Visit the GST portal.
  • Log in using your GSTIN, username and password.

Step 2: Open the GSTR-9A return

  • Navigate to the Services menu and select Returns followed by Returns Dashboard.
  • Choose the relevant financial year (FY 2017–18 or FY 2018–19, as applicable).
  • Select GSTR-9A from the list of available returns.

Step 3: Enter the required details

  • Complete the return by entering the prescribed information, including annual turnover, outward supplies, inward supplies, tax paid and any other applicable details.

Step 4: Review the return

  • Verify all the information entered.
  • Use the preview facility to review the completed return and ensure the details are accurate before submission.

Step 5: Submit and file the return

  • Submit the completed return.
  • File the return using a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC), as applicable.

Step 6: Download the acknowledgement

  • After successful filing, download and retain the acknowledgement receipt for your records and future reference.

These steps are applicable only for taxpayers who are required to complete pending compliance relating to FY 2017–18 or FY 2018–19. For Financial Year 2019–20 onwards, composition taxpayers should file GSTR-4 instead of GSTR-9A, in accordance with the prevailing GST provisions.

 

Differences between GSTR-9 and GSTR-9A

Although both GSTR-9 and GSTR-9A were annual GST returns, they applied to different categories of taxpayers. While GSTR-9 continues to be relevant for eligible regular taxpayers, GSTR-9A was applicable only to composition taxpayers for Financial Years 2017–18 and 2018–19 and has since been discontinued.

Comparison parameterGSTR-9GSTR-9A
Applicable toTaxpayers registered under the regular GST schemeTaxpayers registered under the GST Composition Scheme
PurposeAnnual return summarising GST transactions for regular taxpayersAnnual return summarising GST transactions for composition taxpayers
Applicable financial yearsApplicable under the prevailing GST provisionsApplicable only for FY 2017–18 and FY 2018–19
Filing frequencyAnnualAnnual (for the applicable historical financial years only)
Information reportedOutward supplies, inward supplies, input tax credit (ITC), tax liability, tax paid and other prescribed GST detailsSummary of turnover, outward supplies, inward supplies, tax paid and other details relating to the Composition Scheme
Current statusContinues to be an active GST return for eligible regular taxpayersDiscontinued from FY 2019–20 onwards
Filing requirementRequired for eligible regular taxpayers in accordance with the prevailing GST provisionsNo longer required from FY 2019–20 onwards
Due dateGenerally due on 31 December following the end of the relevant financial year, unless extended by the GovernmentApplicable only for the prescribed due dates for FY 2017–18 and FY 2018–19
ReplacementNot replacedReplaced by GSTR-4 from FY 2019–20 onwards for composition taxpayers

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 Finance 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.

Is GSTR-9A still applicable or mandatory in 2026?

No. GSTR-9A is no longer applicable from Financial Year 2019–20 onwards. The return was discontinued by the Central Board of Indirect Taxes and Customs (CBIC) and replaced by GSTR-4 as the annual return for taxpayers registered under the GST Composition Scheme.

GSTR-9A was applicable only for Financial Years 2017–18 and 2018–19. If you are a composition taxpayer for Financial Year 2019–20 or any subsequent financial year, you are required to file GSTR-4, rather than GSTR-9A, in accordance with the prevailing GST provisions.

What replaced GSTR-9A for composition taxpayers in India?

GSTR-4 (Annual Return) replaced GSTR-9A from Financial Year 2019–20 onwards, as notified by the Central Board of Indirect Taxes and Customs (CBIC). Taxpayers registered under the GST Composition Scheme are now required to file GSTR-4 annually. In addition, they are required to furnish Form CMP-08, which is a statement-cum-challan for payment of self-assessed tax, on a quarterly basis.

For Financial Year 2025–26, the due date for filing GSTR-4 is 30 June 2026, in accordance with CGST Notification No. 12/2024, as amended from time to time.

Can a composition taxpayer file a nil return in GSTR-9A?

For the historical period covering Financial Years 2017–18 and 2018–19, a taxpayer registered under the GST Composition Scheme could file a Nil GSTR-9A if there were no outward supplies, no inward supplies liable to reverse charge, no tax liability and no adjustments relating to Input Tax Credit (ITC) during the financial year. All of these conditions had to be satisfied simultaneously for a Nil GSTR-9A to be applicable.

From Financial Year 2019–20 onwards, GSTR-9A has been discontinued. Composition taxpayers are now required to file Nil GSTR-4, where applicable. The late fee for a Nil GSTR-4 return is subject to the maximum limit prescribed under the prevailing GST provisions.

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