Government of India/State

 

Department of ---------

 

 

GSTR-9A

 

 

SIMPLIFIED ANNUAL RETURN FOR COMPOUNDING TAXABLE PERSONS

 

 

 

 

1. GSTIN ……………………………………

 

1. Name of the Taxable Person ……………………………….

 

(S. No. 1 and 2 will be auto-populated on logging)

 

3. Period of Return                               From ……….                  To ………

 

(to indicate the period for which the Taxable Person was compounding Taxable Person-dd/mm/yyyy)

 

3A Year for which Return is being filed From ………. To……….

 

(to indicate the financial year)

 

4. Turnover Details

 

(figures in Rs.)

 

 

1                       Gross Turnover (GSTIN)

 

2                       Gross Turnover (Entity)

 

  

5.    Details of expenditure:

 

 

A)    Total value of local purchases including purchases from unregistered persons net off purchase return

 

(1)Goods (other than attracting reverse charge)

 

Whether goods have been procured?
OYes		ONo
Sl. No.	Description		HSN Code	Taxable Value	IGST paid	CGST paid	SGST paid

  

 

(2) Goods (attracting reverse charge)

 

Whether goods (attracting reverse charge) have been procured?

O Yes                                                        O No

 

 

 

 

Sl. No.	Description	HSN Code	Taxable Value	IGST paid	CGST paid	SGST paid

 

 

 

(3) Services (other than attracting reverse charge)

 

Whether services (other than attracting reverse charge) have been procured?

O Yes

O No

 

 

Sl. No.	Description	SAC	Taxable Value	IGST paid	CGST paid	SGST paid

 

 

(4)Services (attracting reverse charge)

 

   Whether services (attracting reverse charge) have been procured? O Yes

                                                                                                                       O No

 

 

Sl. No.	Description	SAC	Taxable Value	IGST paid	CGST paid	SGST paid

 

 B) Total value of purchases (Imports)

 

(1) Goods
Whether goods have been imported? O Yes			O No
Sl. No.	Description	HSN Code		Taxable Value	CIF Value	IGST paid	Custom Duty
							paid

 

  

(2) Services
Whether services have been imported? O Yes			O No
	Sl.No.	Description	SAC	Taxable Value	IGST

 

 C) Other Expenditure (Expenditure other than purchases)

 

 

Sl. No.	Specify Head	Amount

  

1. 6.           Details of Income:

 

 

A) Total Value of outward supplies made net off sales return (taxable and not taxable)

 

Amount

Compounding Tax Rate

Compounding tax amount

 

 

Intra-state supplies (goods)

 

Intra-state supplies (services)

 

Exempted supplies

 

Nil rated supplies

 

Non GST Supplies

 

Export

 

Total

 

 

B) Other Income (Income other than from supplies)
Whether the Taxable Person has income other than from supplies? O Yes				O No
	Sl. No.	Specify Head		Amount

 

1. 7.           Return reconciliation Statement

 

 

A  Compounding tax (on outward supplies)

 

 

 

Sl. No.	Quarter	Turnover as per return	Tax	Tax Payable (As per audited a/c)**  Difference  Interest  Penalty
			Paid as per return

 

  

1

2

3

4

5

6

7

8

 

Q1

 

Q2

 

Q3

 

Q4

 

Total

 

 

 

 

B      CGST    Paid on reverse charge basis

 

Have you paid CGST on reverse charge basis? O Yes                                                                                                                      O No

 

  

Sl. No	Quarter	Tax	Tax Payable (As per   Difference	Interest	Penalty
		Paid as per	audited a/c)**
		return

 

 

 

Total

 

 

C            SGST paid on reverse charge basis

 

Have you paid SGST on reverse charge basis? O Yes O No

 

 

 

Sl. No		Quarter	Tax	Tax Payable (As per   Difference	Interest	Penalty
			Paid as per	audited a/c)**
			return

 

 

 

 

Total

 

D    IGST paid on reverse charge basis

 

Have you paid IGST on reverse charge basis? O Yes O No

 

Sl. No.	Quarter	Tax	Tax Payable (As per	Difference	Interest	Penalty
		Paid as per	audited a/c)**
		return

 

 

 

Total

 

 

**