Key points to ponder upon before filling of GSTR 9A

Composition Dealer- Annual Return-GST- last date-30/6/19 key point

  1. Download GSTR 4A
  2. Compile GSTR 4 & 4A with your original Data
  3. Previous year Turnover needs to be reported
    4.In case of Both Scheme viz Compo Scheme & Normal Scheme , file GSTR 9 and 9A altogether
  4. Table 7 represents for regd & URD purchases paid or to pay liability on RCM
    6.Bifurcate the purchases as per Notfn no. 8/2017and 38/2017 ie 1Apr 17 to 12oct 17 and 13oct 17 to 31mar 18
  5. Discharge additional liability thru DRC-03
  6. GSTR once filed cannot be amended
  7. GSTR 9A can also be file without discharging Additional Liability
  8. This is the last chance to rectify your return
  9. Auto populated Data available at portal is up to 28/2/19
  10. If you didn’t find purchases at Portal , kindly wait till nxt update
  11. Late fee @100/- INR or 0.25% of Turnover , which ever is higher