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GSTR 9A ANNUAL RETURN

Vijay Mohan (359 Points)

05 November 2020  
is it mandatory to file 9A for a composite dealer whose turnover is below 2 crores.
already filed GSTR 4.
BUT PURCHASE DETAILS NOT GIVEN. IS THERE ANY PENALTY
for not providing purchase details since not claiming any ITC.

 2 Replies

Pankaj Rawat (GST Practitioner) (51638 Points)
Replied 05 November 2020

As per Notification 47/2019 CT R/w Circular 124 /43/2019 It's Not mandatory to file 9A.

Yes the penalty can be impose on account of Non Compliance, But Its going to be only if your case being call for scrutiny.

Shivam RC (Student) (23631 Points)
Replied 06 November 2020

Agree with Pankaj Sir. As per Circular No. 124/43/2019 - GST, dated 18th November 2019, it was clearly clarified that it would be "OPTIONAL" for filing FORM GSTR-9A by the Composition Scheme Dealer for the FY 2017-18 and FY 2018-19. Hence it's not mandatory to file Annual Return ( GSTR-9A ).

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