Question
Can we file GSTR-9A of composite dealer return without purchase detail.
Answer
Facts of the case: Composite dealer wishes
to file GSTR-9A. Whether the same can be filed without purchase details therein.
Law Applicable:
GSTR-09A Table no. 7 & 8, shown below, depicts the column where Details of
Inward supplies for the financial year should have been shown.
| 7 |
Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year |
|||||
| Description | Taxable Value | Central Tax | State Tax / UT Tax | Integrated Tax | Cess | |
| 1 | 2 | 3 | 4 | 5 | 6 | |
| A | Inward supplies liable to reverse charge received from registered persons | |||||
| B | Inward supplies liable to reverse charge received from unregistered persons | |||||
| C | Import of services | |||||
| D | Net Tax Payable on (A), (B) and (C) above | |||||
| 8 |
Details of other inward supplies for the financial year |
|||||
| A | Inward supplies from registered persons (other than 7A above) | |||||
| B | Import of Goods | |||||
Interpretation:
Annual Return would be in respect of supplies etc. 'made during the year'. You
have to record the details of Inward supplies even if the same are not declared
in GSTR-4 filed during the financial year.
Conclusion: If you have Inward supplies on which GST is liable to pay
under reverse charge, import of goods, import of service and Inward supplies
from a registered person in your books then the same should be shown in the
GSTR-9A return. However, if you have only purchases/ inward expenses from
Unregistered person ( if not subject to reverse charge u/s 9(4) till 13.10.2017)
then the same can be left blank. (Reply dt.09/04/2019)