GSTR 9A: What You Need to Know in 2025

GSTR 9A is a special annual GST Returns form initially meant to be used by the taxpayers registered under the Composition Scheme in India. The purpose of this scheme is to ease the burden of compliance on the small businesses by enabling them to pay GST at a fixed rate, other than the standard rate. GSTR 9A is a document that summarizes all the quarterly or monthly returns that have been filed during a year into a single document.

Up to the financial year 2018-19, GSTR 9A was to be filed by businesses under the Composition Scheme. Nonetheless, changes in the regulation mean that this form is no longer directly relevant in 2025. Nevertheless, it is important to comprehend the structure, compliance and implication of the scheme to legacy data management as well as to the businesses which are contemplating joining or leaving the scheme.

In case you have been running your small business under this scheme or plan to study the past data to carry out audits, loans, or shift to normal GST, you will need to have a clear understanding of GSTR 9A. Online marketplaces will allow you to compare the top GST software that can be used to file annual returns, which will save you on manual errors.

Who has to File GSTR 9A 2025?

Does GSTR 9A continue to be applicable to composition taxpayers?
No, as per the Central Board of Indirect Taxes and Customs (CBIC), GSTR 9A is not required for composition scheme taxpayers from financial year 2019-20 onwards, since annual return filing for such dealers is waived. Nevertheless, the GSTR 9A has to be filed in the case of FY 2017-18 and 2018-19 where any business had a Composition Scheme in operation and had not filed and/or filed late.

New small businesses that will be registering under GST Composition Scheme in 2025 will be filing returns in simplified form and not in GSTR 9A. However, the learning of the form can be useful when one has to deal with older records, audits or notices by the GST department.

You did not know? The finance ministry has eased the requirements of making composition scheme returns after feedback by the Indian MSMEs on the difficulties involved in making the returns.

People also Ask

Do I have to file GSTR 9A even though I have changed to the Regular Scheme?
If you were under the scheme during FY 2017-19 and didn’t file GSTR 9A, you are still responsible for those years.

Are GSTR 9A dealers allowed to disregard it in 2025?
Yes, going forward, beyond FY 2018-19, according to the new amendments.

What are the salient points and format of GSTR 9A?

GSTR 9A consists of six parts, collecting comprehensive details of a composition taxpayer’s financial activity in a particular financial year. Its breakdown:

• Basic tax identification information
• Total turnover and outward supply details (intra state and inter state)
• Details of inward supplies (from registered and unregistered persons)
• Tax paid details and liability
• Amendment, corrections, and supply information of the previous year
• Other information on refunds, advances and demands

Any data is to be reconciled with quarterly GSTR 4 returns to be accurate. Any mismatch may be a source of compliance questions or fines.

Highlights of GSTR 9A

• Consolidation of all composition scheme transactions on annual basis
• Auto-fills in some of the details of GSTR 4 returns
• Requires the reporting of all amendments that occurred throughout the year
• Tax paid information, exempt supplies information and reverse charge information
• Maintains proper compliance and transparency of the small businesses in reporting

Expert Insight: Chartered accountants suggest that the entries in GSTR 9A should be cross-verified with books of accounts and GSTR 4 filings to make the scrutiny by GST officers smooth.

People also Ask

What happens when there is a difference between GSTR 4 and GSTR 9A?
You can be served by a notice and be expected to submit corrected or reconciled documentation.

Is it mandatory to have digital signature on GSTR 9A?
Yes, in case of companies and LLPs. Others can use EVC (Electronic Verification Code).

What is the process of Filing GSTR 9A Online in 2025?

Although new composition taxpayers do not file GSTR 9A any longer, legacy returns (2017-19) can, when necessary, be completed as follows:

• Log in to the GST portal (www.gst.gov.in)
• Go to Annual Return section and click on GSTR 9A
• The system populates certain details of GSTR 4
• Fill in the gap of the outward and inward supply
• Give information on payment of taxes, corrections and amendments
• Fill in the form before verifying and authorizing it, in case of errors
• Use a Digital Signature Certificate (DSC) or EVC to submit

Once submitted, keep the acknowledgment and reference number that can be used in the future during auditing. Reputable online markets also allow you to compare various software products–Tally, Zoho GST–to get simplified GSTR 9A support in the event that you would rather use automated or guided filing.

You did not know? The GSTN Helpdesks in 2025 will provide step by step chat-based assistance to first-time GSTR 9A filers and legacy compliance questions.

People also Ask

Is it possible to edit GSTR 9A after submission?
No, after filing, it cannot be amended. It is necessary to have a close look at it

Are late fees applicable in case of delayed GSTR 9A?
There are late fees on noncompliance with the previous years.

Who is to Use GSTR 9A in 2025?

Old Composition Dealers
In case you were under Composition Scheme till March 2019 but did not file the annual returns, then GSTR 9A is required to be filed.

Counsel / Accountants
Useful in reconciling and auditing the past GST records of a client particularly in loan applications or tenders by the government that demand tax certificates.

Business Data Analysts
One can examine the trends of FY 2017-19, and GSTR 9A provides a consolidated figure that helps in planning, tax optimization, and future scheme eligibility.

Transitioning Businesses
Companies changing between composition and regular schemes and companies closing their GST registration.

Expert Insight: In 2025, micro and small enterprises are at times requested by lenders to provide the prior GSTR 9A as evidence of a stable business and adherence to the rules in the evaluation of loans.

People also Ask

My previous GSTR 9A records have been lost. Is it possible to agency them again?
Yes, filed returns can be downloaded on the GST portal at any time using the credentials.

Will there be a penalty in 2025 on filing old GSTR 9A?
Penalties or late fees can be imposed on missed deadlines of previous years.

What are the advantages and disadvantages of GSTR 9A?

Pros:

• One, less paperwork is involved in combined annual return
• Auto filling saves time of entry
• Helps in quick clearance of audit or inquiries
• Makes compliance with regulations in the previous years
• Prepares data that can be used to analyze business

Cons:

• It is not applicable to FY 2019-20 and later which is confusing
• Mistakes in GSTR 4 can lead to GSTR 9A mismatch
• Is not revised after being submitted
• Historical filing is no longer applicable to routine work in the case of legacy compliance, but only to legacy compliance work

You did not know? The move by the government to streamline the annual compliance of the composition scheme was a relief to many MSMEs as it reduced the time spent on paperwork and decreased the burden of the scheme.

People also Ask

Is there any other option of GSTR 9A in recent years?
Yes, even the annual return requirement is not applicable when it is a new period.

Is third-party GST software helpful in GSTR 9A filing?
The reduction of calculation errors and increase in compliance can be achieved by automated tools.

Comparison of GSTR 9A and GSTR 9C and GSTR 9

Some of the most common points that are overlooked in GSTR 9A are mentioned below:

• The cross-check details-mismatch with GSTR 4 can be a grounds of GST notice.
• In case you have not filed and the year is closed, you should seek the advice of a CA regarding the calculation of penalty
• Keep and store copies of at least 8 years as per GST audit rules
• When using GST software, make sure that the legacy returns are compatible with GSTR 9A
• Old GSTIN that is cancelled can still receive old compliance queries in case old GSTR 9A is not filed

Expert Insight: Tax experts advise that it is always better to make a checklist and go through tax ledgers when making the process, especially in the case of closure or transition.

People also Ask

Does GST need to be audited, as well as GSTR 9A?
For composition taxpayers, a formal GST audit (GSTR 9C) is not required.

How many years should I retain copies of GSTR 9A?
According to GST Act, 6 to 8 years.

Quick Recap (TL;DR)

• GSTR 9A is an annual GST return of the dealers under composition scheme but this is mandatory only till FY 2018-19.
• Does not apply or is not required to new composition taxpayers post 2019, but is required to legacy filing and audit.
• GSTR 4 errors have an impact on GSTR 9A reconciliation.
• Online marketplaces and GST software ease the process of legacy GSTR 9A filing and minimize the number of compliance errors.
• Compare the top platforms to get the best GST compliance solution of old annual returns.
• The right filing and maintenance of records avoids future audit problems.

People Also Ask (FAQs)

What does GSTR 9A do?
It is for annual filing of summary returns by small business under the Composition Scheme, primarily of FY 2017-18 and 2018-19.

Does GSTR 9A have to be filed in FY 2025-26?
No, it is only applicable to the earlier periods as per the latest rules.

How to avail ITC on GSTR 9A?
No input tax credit (ITC) is allowed under the Composition Scheme, so this is not applicable.

Is there someone to assist me in GSTR 9A filing?
Yes, online filling websites, and GST consultants can help you.

What happens when I do not submit GSTR 9A?
There are late charges and regulatory notices that you can incur on outstanding years.

How can I get GSTR 9A proof?
Through the official GST portal with the help of your login

Does GSTR 9 A become replaced by any other form?
No, because composition taxpayers are not required to report on a yearly basis to new periods.

Sources:

• GST Official Web Portal
• Notices and Updates BIC