gstr 9a
Aravind Balina (23 Points)
07 March 2019plz tell me
Aravind Balina (23 Points)
07 March 2019
CA Ashutosh Khaitan
(Service)
(928 Points)
Replied 10 March 2019
Yes, he would be liable to file GSTR-9A for both FY 2017-18 and FY 2018-19.
As per FAQ No. 2 available on GST Portal:
"All taxpayers registered under the composition scheme under GST, for any period during the financial year, need to file Form GSTR-9A. This will include a taxpayer -
who have opted for composition scheme since registration and have never opted out subsequently; and
who have opted in for composition scheme any time during the financial year; and
who have opted in for composition but subsequently opted out any time during the year."
As per FAQ No. 6 avaiable on GST Portal:
The annual return can be filed even if the taxpayer has got his registration cancelled during the said financial year.