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Form GSTR-9A Explained | Composition Scheme Annual Return | Who Should File & Examples

📝 Description

Form GSTR-9A is the annual return applicable to taxpayers registered under the GST Composition Scheme. In this video, we explain what Form GSTR-9A is, who needs to file it, who is exempt, due dates, late fees, and step-by-step filing rules with practical examples.

📌 This video covers:

What is Form GSTR-9A?
Who should file GSTR-9A and who should not
Difference between GSTR-9 and GSTR-9A
Filing requirement when opting in or opting out of composition scheme
Nil GSTR-9A return conditions
Due date & late fee provisions
Auto-populated data from GSTR-4
Editing details in GSTR-9A
Additional tax liability & payment via DRC-03
Whether GSTR-9A can be revised
Practical examples for better understanding

⚠️ Important Note:
GSTR-9A filing is not applicable from FY 2019-20 onwards, and filing for FY 2017-18 & 2018-19 was optional as per government notifications.

👨‍💼 This video is useful for:
Composition scheme taxpayers
Small business owners
GST practitioners & accountants
Students learning GST compliance

👉 Watch till the end to avoid GST mistakes and penalties.

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