9911796707
TMI BlogAnnual Return (For Composition Taxpayer)X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 6 Details of Outward supplies made during the financial year A Taxable B Exempted, Nil-rated C Total 7 Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year Description Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 A Inward supplies liable to reverse charge received from registered persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Integrate d Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 13 above Description ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Details of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 A Credit reversed on opting in the composition scheme (-) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f FORM GSTR-4 may be used for filling up these details. 7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 5. Part IV 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 (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), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select Annual Return in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only. ] ******** Notes 1. Inserted vide Notification No. 39/2018 Central Tax dated 04-09-2018 2. Substituted vide Notification No. 74/2018 Central Tax dated 31-12-2018 before it was read as 1 [FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name Auto 3B Trade Name (if any) Auto 4 Period of composition scheme during the year (From ---- To ----) 5 Aggregate Turnover of Previous Financial Year (Amount in ₹ in all tables) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrated Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F Total taxes paid in respect of E above G Total demands pending out of E above 16 Details of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 A Credit reversed on opting in the composition scheme (-) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. 7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 4. Part IV 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 (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),whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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