<h1>Annual return for composition taxpayers: consolidated reporting of supplies, reverse charge disclosures and electronic payment of additional liabilities.</h1> 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.