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GSTR-9A – Overview, Due Dates extended to June 30, 2020
What is the penalty for the late filing of GSTR-9A?
| Under CGST | Under SGST/UTGST | TOTAL |
| Rs.100* per day of default | Rs.100* per day of default | Rs.200 per day of default |
*Maximum late fee per day cannot exceed 0.25% of Turnover in the State or Union territory under CGST/SGST/UTGST.
Details to be provided in GSTR-9A?
| Sl. No. | Parts of GSTR-9A | Details to be provided |
| 1 | Part-I | Basic Details such as GSTIN, Legal Name, Trade Name of the taxpayer that is auto-populated |
| 2 | Part-II | Details of outward and inward supplies declared in GSTR-4 filed during the financial year. This input consists of summary from all quarterly returns filed during the FY. |
| 3 | Part-III | Details of tax paid as declared in returns filed during the financial year. Tax paid under different heads such as IGST, CGST, SGST, Cess, Interest, Late Fee, Penalty has to be mentioned here. |
| 4 | Part-IV | Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return whichever is earlier. This section consists of summary of amendments or corrections relating to entries of previous FY. It may be additions or omissions. |
| 5 | Part-V | Other Information such as the following given below: |
| Particulars of Demands and Refunds. Here, details of any demands for tax from the tax department, tax paid on the demand raised, any balance to be paid shall be mentioned. Also, details of Refund claimed, refund received out of the claim, pending refund shall be mentioned. | ||
| Details of credit reversed or availed – If a taxpayer switches from regular to composition scheme or vice versa, ITC shall be reversed or added respectively. Such details pertaining to ITC shall be entered here. | ||
| Late fee payable and paid – Late fee on account of late payment of tax or late filing of returns shall be mentioned in this section. |