is GSTR 9A need not be filed by composition tax payers from the FY2019-20?
Replies (6)
Quick Summary
The discussion clarifies the requirement for filing GSTR 9A for composition taxpayers from the financial year 2019-20 onwards. Initially, there was some confusion, but it was confirmed that GSTR 9A is no longer mandatory for these taxpayers. Amendments and notifications have been issued, indicating that even if not filed, it will be deemed as filed, and the form is not available on the GST portal.
Not mandatory as per the amendment of notification no.04/2019 dated 09th October 2019 by issuing notification no. 77/2020... it is specified that even though not filed shall be deemed as filed