Gstr 9 or 9a?

This query is : Resolved

B Vinay Reddy (Querist)
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18 September 2018 Dear sir,
As per the provisions of GST Act a Normal Taxpayer is required to file GSTR 9, and Composite Tax payer is required to file GSTR 9A.

The query is when we have to see the taxpayer status whether he is regular or composite as on 31/03/2018 or any other date?

For example intially if a taxpayer is registered as Composite and later converted to Normal which return has to be submitted GSTR 9 or 9A and vice-versa.

Pls reply with relevant legal backup.

Regards,
B Vinay Reddy
7569989230
Hyderabad

Sagar R Baheti

Sagar R Baheti (Expert)
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20 September 2018 @Vinay you know the status of composition scheme from GST portal by click on Search tax payer << search composition taxpayer. By selecting the option Opt in or opt out you can see the list state wise and financial year wise.
Effective date for composition levy
a) The option to pay tax under Composition Scheme shall be effective:
For persons already registered under pre-GST regime: Appointed Day
Registered under GST and person switches to Composition Scheme: Filing of Intimation
b) For persons who applied for fresh register under GST to opt scheme

Option to pay tax under Composition Scheme shall be effective from:
1. where the application for registration has been submitted within thirty days from the day he becomes liable for registration, such date.
2. In the above case, the effective date of registration shall be the date of grant of registration.

B Vinay Reddy

B Vinay Reddy (Querist)
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21 September 2018 My question completely different
Pls check again

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Sagar R Baheti

Sagar R Baheti (Expert)
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21 September 2018 Originally Posted : The query is when we have to see the taxpayer status whether he is regular or composite as on 31/03/2018 or any other date?

Reply: you know the status of dealer i.e. composite or regular from GST portal by click on Search tax payer << search composition taxpayer. By selecting the option Opt in or opt out you can see the list state wise and financial year wise.

Originally Posted: If a taxpayer is registered as Composite and later converted to Normal which return has to be submitted GSTR 9 or 9A and vice-versa.

Reply: When the person opted composite dealer status i.e. Registered under GST as regular and person switches to Composition Scheme: Filing of Intimation

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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27 July 2024 In the context of GST compliance, the type of annual return to be filed—GSTR-9 or GSTR-9A—depends on the taxpayer's status as of the end of the financial year for which the return is being filed. Here’s a detailed explanation:

### **Filing GSTR-9 vs. GSTR-9A:**

#### **1. **For Financial Year 2017-18**:

- **GSTR-9** is applicable to **regular taxpayers** (those who are not under the composition scheme).
- **GSTR-9A** is applicable to **composition taxpayers**.

#### **Determining the Status for Filing**:

- **Status as of March 31 of the Financial Year**: You should consider the taxpayer's status as of the end of the financial year (March 31) for which you are filing the return.

### **Specific Scenarios:**

1. **Taxpayer Registered as Composite and Later Converted to Regular**:
- **For FY 2017-18**: If a taxpayer was under the composition scheme at any time during the financial year and later converted to a regular taxpayer, the taxpayer should file **GSTR-9A** for the period during which they were under the composition scheme and **GSTR-9** for the period during which they were a regular taxpayer.

For example, if a taxpayer was a composition dealer from April 2017 to December 2017 and then converted to a regular taxpayer, they need to file:
- **GSTR-9A** for April 2017 to December 2017.
- **GSTR-9** for January 2018 to March 2018.

2. **Taxpayer Registered as Regular and Later Converted to Composite**:
- **For FY 2017-18**: If a taxpayer was a regular taxpayer at any time during the financial year and later opted for the composition scheme, they should file **GSTR-9** for the period during which they were a regular taxpayer and **GSTR-9A** for the period during which they were under the composition scheme.

For example, if a taxpayer was a regular taxpayer from April 2017 to June 2017 and then opted for the composition scheme, they need to file:
- **GSTR-9** for April 2017 to June 2017.
- **GSTR-9A** for July 2017 to March 2018.

### **Legal Backup:**

- **Notification No. 39/2018-Central Tax dated 4th September 2018**: This notification specifies the applicability of GSTR-9 and GSTR-9A for the financial year 2017-18.
- [Notification 39/2018](https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-39-2018-cgst.pdf)

- **Circular No. 26/26/2017-GST dated 29th December 2017**: Provides clarification on the filing of GSTR-9 and GSTR-9A for taxpayers.
- [Circular 26/26/2017](https://www.cbic.gov.in/resources//htdocs-cbec/gst/circular26-2017.pdf)

### **Filing Procedure**:

- **For GSTR-9**: Regular taxpayers file GSTR-9 for the full financial year.
- **For GSTR-9A**: Composition taxpayers file GSTR-9A for the full financial year.

**Important:** Ensure to check the specific GST notifications and circulars for any updates or changes. Consulting with your tax advisor is also recommended to ensure compliance with the latest regulations and procedures.