Is GSTR-9A Filing mandatory ? Annual Return for Composition Taxpayers !

GSTR-9A (Annual return for Composition Taxpayers)

37th GST Council Meeting held on 20th September 2019 at Goa recommended :

Waiver of the requirement of filing FORM GSTR-9A for Composition Taxpayers for FY 2017-18 & FY 2018-19 as a measure to provide relaxation to Composition taxpayers.

Notification No. 47/2019- Central Tax dated 9th October 2019 made it (GSTR-9A) “Optional”. 

GST की 37वीं काउंसिल मीटींग में यह सुझाव दिया गया कि वित्त वर्ष 2017-18 और 2018-19 के लिये GSTR-9A को Waive (स्थगित) कर दिया जाये, इस सुझाव को ध्यान में रखते हुये CBIC ने Notification नंबर 47/2019 दिनांक 09/10/2019 जारी करके वित्त वर्ष 2017-18 और 2018-19 के GSTR-9A को Optional (वैकल्पिक) कर दिया I

*** Optional (वैकल्पिक) : आपकी इच्छा के ऊपर है, मन करे तो फाइल करें या फिर ना करें I

[Note : From FY 2019-20, Annual Return for Composition Taxpayers will be GSTR-4 (Not GSTR-9A)]

Extracts from the said Press Release : Press Release 37th GST Council Meeting

37th Meeting of the GST Council, Goa
      20 September, 2019
***
PRESS RELEASE
(Law and Procedure related changes)
The GST Council, in its 37th meeting held today at Goa, recommended the following:
1. Relaxation in filing of annual returns for MSMEs for FY 2017-18 and FY 2018-19 as
under:
a. waiver of the requirement of filing FORM GSTR-9A for Composition Taxpayers for
the said tax periods;

Extracts from the said Notification : notfctn-47-central-tax-english-2019

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 47/2019 – Central Tax
New Delhi, the 9th October, 2019
G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) before the due date, as the class of registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules.
Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date.

For your reference :

Section – 44 : Annual return
(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.
(2) Every registered person who is required to get his accounts audited in accordance with the provisions of sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.

Rule – 80 : Annual Return

(1) Every registered person [other than those referred to in the proviso to sub-section (5) of section 35]126, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section-10 shall furnish the annual return in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
(3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

[Provided that every registered person whose aggregate turnover during the financial year
2018-2019 exceeds five crore rupees shall get his accounts audited as specified under subsection
(5) of section 35 and he shall furnish a copy of audited annual accounts and a
reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 2018-
2019, electronically through the common portal either directly or through a Facilitation
Centre notified by the Commissioner.]