Annual return for composition taxpayers: consolidated reporting of supplies, reverse charge disclosures and electronic payment of additional liabilities. GSTR-9A requires annual consolidation for composition taxpayers: Part I collects basic identification and composition period and aggregate prior-year turnover; Part II requires aggregate reporting of outward supplies, exempt supplies, inward supplies subject to reverse charge (from registered/unregistered persons and imported services) and other inward supplies including imports of goods; Part III records tax liabilities and payments as declared in filed returns; Part IV reports amendments to prior-year transactions declared in the April-September window or up to filing; Part V reports refunds, confirmed demands, credit reversals/availments and late fees, and additional liabilities must be paid via the electronic cash ledger through FORM DRC-03.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Annual return for composition taxpayers: consolidated reporting of supplies, reverse charge disclosures and electronic payment of additional liabilities.
GSTR-9A requires annual consolidation for composition taxpayers: Part I collects basic identification and composition period and aggregate prior-year turnover; Part II requires aggregate reporting of outward supplies, exempt supplies, inward supplies subject to reverse charge (from registered/unregistered persons and imported services) and other inward supplies including imports of goods; Part III records tax liabilities and payments as declared in filed returns; Part IV reports amendments to prior-year transactions declared in the April-September window or up to filing; Part V reports refunds, confirmed demands, credit reversals/availments and late fees, and additional liabilities must be paid via the electronic cash ledger through FORM DRC-03.
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