"FORM GSTR-9A [See rule 80 J I Annual Return (For Composition Taxpayer) GSTIN 3A Legal Name 3B Trade Name (if any) <Auto> <Auto> Period of composition scheme during the year 4 (From---- To----) 5 Aggregate Turnover of Previous Finan ial Year Description Turnover Rate of Central State/ UT Integrated Cess Tax Tax Tax tax 2 3 4 5 6 7 6 . Details of Outward su A Taxable B Exempted, Nil-rated C Total 7 Description Taxable Central Tax State Tax/ Integrated Cess Value UT Tax Tax 2 3 4 5 6 Inward supplies liable A to reverse charge received from registered persons Inward supplies liable B to reverse charge received from unregistered persons C Import of services Net Tax PayabJe on D (A), (B) and (C) above 8 Inward supplies from A registered persons ( other than 7 A above) Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Tax State Tax/ UT Tax Integrated Tax Cess Description Turnover 2 3 4 5 6 10 Supplies / tax ( outward) declared through Amendments(+) (net of debit notes 11 Paid 2 3 Integrated Tax State/lJT Tax Central Tax Cess Interest Pt. V Other Information ' : 15 ! Particulars of Demands and Refunds Description Central State Tax I Integrated Cess Interest Penalty Late Fee Tax UT Tax Tax I Others 2 3 4 5 6 7 8 Total A Refund claimed Total B Refund sanctioned Total C Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect ofE above G Total demands pending out ofE above Description Tax Integrated Tax Cess 2 3 4 5 A Credit reversed on opting in the compo ition scheme(-) Credit availed on opting out of the composition scheme(+) 2 3 B State Tax A Central Tax Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place Date Signature Name of Authorised Signatory Designation/ Status Instructions: -
7. It is mandatory to file all your FORM GSTR-4 for the FY 201 7-18 before filing this return.
The details for the period between July 2017 to March 2018 shall be provided in this return.
8. It may be noted that additional liability for the FY.JO 17-18 not declared in FORM GSTR- X" 4 may be declared in this return.
9. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows:
Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN.
I 0. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:
Table No. Instructions 6A Aggregate value of all outward supplies net of debit notes / credit notes, net of advances arid net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.
68 Aggregate value of exempted, Ny Rated and Non-GST supplies shall be declared here.
7A Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 48, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
78 Aggregate value of all inward supplies received from unregistered persons ( other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
88 Aggregate value of all goods imported during the financial year shall be declared here.
11. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
Table No. Instructions Details of additions or amendments to any of the supplies already declared in 10,11,12,13 the returns of the previous financial year but such amendments were furnished and 14 in Table 5 (relating=to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
12. Part V consists of details of other infC:rmation. The instruction to fill Part V are as follows:
Table No. Instructions 15A, 15B, Aggregate value of refunds claimed, sanctioned, rejected and pending for 15C and processing shall be declared here. Refund claimed will be the aggregate value l5D of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F Aggregate value of demands of taxes for which an order confirming the demand and 150 has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in l 5E above shall be·rldeclared here. Aggregate value of demands pending recovery out of l 5E above shall be declared here.
16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for, filling up these details.
16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details.
17 Late fee will be payable if annual return is filed after the due date.";
7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Annual Return" in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.".
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