Aug 30, 2025
GST Compliance – Form GSTR-9A (Annual Return for Composition Taxpayers)
A. The Law Relevant Sections – CGST Act, 2017 Section 10: Composition Levy. Section 39: Furnishing of returns. Section 44: Annual return requirement. Section 47: Levy of late fee for delay in filing. Relevant Rules – CGST Rules, 2017 Rule 80: Prescribes annual return in Form GSTR-9A for composition taxpayers. Key Point: Form GSTR-9A is an annual return for taxpayers who have opted for the…