GSTR 9A Composition Dealer Return | Download Excel and Pdf format

Every person registered under Composition scheme in Goods and Service Tax(GST) shall file an Annual return in Form GSTR 9A.  The taxpayer needs to file this annual return for the transactions of the previous financial year.   The government has recently released the formats of GSTR 9a Composition Dealer Return for Annual Filing.

What is GSTR 9A Annual Return?

Under GST, the GSTR 9A return is an Annual Return.   GSTR 9a need to be filed once in a year by the Composite dealers or the person who registered under the composition scheme in GST.

It includes details of outward and inward supplies declared in various quarterly returns filed during the particular financial year.  Further, it includes Details of tax paid, Details of credit reversed or availed if any, Late fee payable and paid etc.

What is the Due date of filing GSTR 9A?

GSTR 9A Annual Return by composite dealers needs to be filed before 31st December following the financial year.  For eg.  Annual Return for the period 2019-20 needs to be filed on or before 31st December 2020. Check here for Extension of due date for filing GSTR 9A notification if any.

Optional Filing

In the 37th GST Council meeting it was, decided that small taxpayers may or may not file GSTR 9A Annual Return. However, this is applicable only to Fy 2017-18 and 2018-19 with turnover up to 2crore. This has reference to GST Notification no. 47/2019-Central Tax, dt. 09-10-2019.

It is further clarified through circular no. 124/2019 dt.18.11.2019 that, if the composition dealer opts to file GSTR 9A for the above period then he must file it before the due date. The GST portal will not allow filing this return after its due date. Similarly, if the return is not filed on or before the due date, it will be considered as filed as per the above notification.

How to File GSTR 9A Annual Return

According to section CGST 44, an eCommerce operator shall furnish an annual return for every financial year electronically.  Therefore you can not submit this return physically in any office.

Download GSTR 9A Excel format

You may download GSTR 9A Excel format for offline use.  Please note that one can use this excel file to fill actual records and file GSTR 9A Return.   GSTN has made this offline excel utility to be used for actual return filing.  Hence it is now available here to download.

Download GSTR 9A pdf format

Here you can download GSTR 9A pdf format for offline use.  You can use this format to know what information to be entered in the actual GSTR 9 Return.  However, the actual view of this GSTR 9A pdf format and actual return filing online may vary.

Details of GSTR 9A Composition Dealer Return

Part No. Of ReturnDetails of Information to be entered


In part I, you need to enter basic Details such as GSTIN, Legal Name, Trade Name, a period of composition scheme and Aggregate turnover of the previous financial year.  Please see below:
GSTR 9a Composition Dealer Return filing pic


Here you need to enter details of outward and inward supplies declared in returns filed during the financial year.  This will include Inward supplies from registered persons , import of goods, import of services etc.
gstr 9a pdf download pic

Part III

In part III you need to enter Details of tax paid as declared in returns filed during the financial year.   Different types of Tax paid such as IGST, CGST, SGST, Cess, Interest, Late Fee and Penalty has to be shown here.
gstr 9a excel format download and edit pic

Part IV

Part IV OF GSTR 9A 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 whichever is earlier. (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).

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Part V

Part V consists of details of other information like the Aggregate value of refunds claimed, sanctioned, rejected etc.  Also, it consists of the Aggregate value of all the credit availed and the Late fee payable if annual return is filed after the due date
form gstr 9a for offlineuse pic

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keep visiting GST India News for latest updates on GSTR 9A and other annual returns.  You may also, visit this page for latest notification on GSTR 9A Composition Dealer Return for annual return filing dates.