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Indirect Tax Laws and Practice · GST Annual Return and GST Audit Return

GSTR-9A Composition Taxpayer Annual Return Explained

Updated 11 October 2026 · Fact-checked

GSTR-9A was the annual return for composition taxpayers under section 10 in the early GST years. Under Rule 62 as now in force, a composition taxpayer pays tax through quarterly FORM GST CMP-08 and files the annual return in FORM GSTR-4. For FY 2024-25 onwards, the GSTR-4 due date is 30 June after the year ends.

Understand GSTR-9A Composition Taxpayer Annual Return

A composition taxpayer is a registered person paying tax under section 10 at a fixed rate on turnover. This person does not file the regular monthly returns. The law asks for two things instead: a quarterly payment statement and one annual return.

GSTR-9A was the annual return form for these taxpayers. It was the composition counterpart of GSTR-9, which regular taxpayers file. You will still see it in older notes and in questions that ask you to compare GSTR-9 and GSTR-9A.

The rule text now in force works differently. Rule 62(1) says the registered person shall furnish a statement every quarter in FORM GST CMP-08, containing details of payment of self-assessed tax, till the 18th day of the month after the quarter. The person also furnishes a return for every financial year in FORM GSTR-4. So for current exams, GSTR-4 is the annual return of a composition taxpayer, and you should treat GSTR-9A as a historical form.

The due date for GSTR-4 was originally the 30th of April following the financial year. A proviso now says that for FY 2024-25 onwards it is the 30th of June following the end of the year. Tax and interest are paid by debiting the electronic cash ledger (Rule 62(2)). Composition taxpayers cannot pay from the credit ledger.

The GSTR-4 return includes invoice-wise inter-State and intra-State inward supplies from registered and unregistered persons, and consolidated details of outward supplies made (Rule 62(3)). The key contrast with GSTR-9: GSTR-9 reconciles tax, ITC and turnover for a regular taxpayer. A composition taxpayer has no ITC claim, so the annual return is far simpler.

Key rules to remember

Quarterly statement
FORM GST CMP-08 by the 18th of the month after the quarter
Contains details of payment of self-assessed tax. Rule 62(1)(i).
Annual return form
FORM GSTR-4, once for each financial year
Rule 62(1)(ii). GSTR-9A is the older annual form for composition taxpayers, now historical.
GSTR-4 due date
FY 2024-25 onwards: 30 June after the year ends. Earlier text: 30 April
The proviso to Rule 62(1) moved the date to 30 June for FY 2024-25 onwards.
Mode of payment
Debit the electronic cash ledger
Rule 62(2). Tax or interest is paid in cash only.
Contents of return
Inward supplies (invoice-wise, inter-State and intra-State, registered and unregistered) + consolidated outward supplies
Rule 62(3).
Opting in during the year
Earlier returns due till the earlier of: September return due date of the next FY, or annual return due date of the preceding FY
Rule 62(4). No ITC on invoices received before opting for composition.
Withdrawal from composition
CMP-08 by the 18th after the quarter of withdrawal; GSTR-4 for the composition period
Rule 62(5). GSTR-4 follows the annual due date above.

How to solve GSTR-9A Composition Taxpayer Annual Return questions

Use this method for any question on the annual return of a composition taxpayer.

  1. 1Confirm the person pays tax under section 10. If not, GSTR-4 and CMP-08 do not apply.
  2. 2Identify the financial year in the question. This decides the GSTR-4 due date: 30 June for FY 2024-25 onwards.
  3. 3Identify the form asked for. Quarterly payment is CMP-08. Annual return is GSTR-4. Name GSTR-9A only as the historical annual form.
  4. 4Work out the dates. CMP-08 falls on the 18th after the quarter end. GSTR-4 falls on the annual due date.
  5. 5Check the payment mode. Composition tax and interest go through the electronic cash ledger.
  6. 6For a mid-year opt-in or withdrawal, split the year into the composition period and the regular period. File the matching forms for each.
  7. 7State the answer with the rule reference (Rule 62) and a one-line reason.

Quickest way: Three-line form and date check

When to use it: Use this for MCQs and short-answer questions that ask which form or what date.

  1. Quarterly money: CMP-08, 18th of next month after the quarter.
  2. Yearly return: GSTR-4, 30 June for FY 2024-25 onwards.
  3. Payment: cash ledger only; no ITC on invoices received before opting in.

Common mistakes in GSTR-9A Composition Taxpayer Annual Return

  • Stating GSTR-9A as the current annual return of a composition taxpayer.

    Older notes and coaching material still carry GSTR-9A as the answer.

    Fix: Write that GSTR-4 is the annual return under Rule 62(1)(ii), and mention GSTR-9A only as the earlier form.

  • Giving 30 April as the GSTR-4 due date for every year.

    The original rule text says 30 April and the proviso is easy to miss.

    Fix: For FY 2024-25 onwards, write 30 June. Always check the financial year in the question.

  • Mixing up CMP-08 and GSTR-4.

    Both are filed by the same person and both involve tax details.

    Fix: CMP-08 is a quarterly payment statement. GSTR-4 is the yearly return.

  • Allowing payment of composition tax from the electronic credit ledger.

    Students carry over the rule for regular taxpayers.

    Fix: Rule 62(2) requires debit of the electronic cash ledger.

  • Allowing ITC on invoices dated before the person opted for composition.

    Students assume that old stock invoices carry credit.

    Fix: The Explanation to Rule 62(4) says no input tax credit on invoices or debit notes for the period before opting in.

  • Forgetting the returns for the pre-composition period when someone opts in from the start of a year.

    The person is treated as a composition taxpayer from the new year, so the old obligations are ignored.

    Fix: Rule 62(4) requires any pending details and returns under Rules 59, 60 and 61 for the earlier period, until the earlier of the two cut-off dates.

Worked examples

Example 1

Sharma Traders, Jaipur, is a composition taxpayer under section 10 throughout FY 2025-26. State the forms it must file, with due dates, and how it pays the tax.

Show the solution
  1. The person pays tax under section 10, so Rule 62(1) applies.
  2. Quarterly: file FORM GST CMP-08 till the 18th of the month after each quarter. For example, for the quarter ending 30 June 2025, the date is 18 July 2025.
  3. Annual: file FORM GSTR-4 for FY 2025-26. The proviso applies as the year is after FY 2024-25, so the due date is 30 June 2026.
  4. Payment: the tax is paid by debiting the electronic cash ledger under Rule 62(2).

Answer: CMP-08 is due by the 18th after each quarter. GSTR-4 for FY 2025-26 is due by 30 June 2026. Tax is paid from the electronic cash ledger.

Example 2

Mehta Foods, Pune, pays tax under the composition scheme from 1 April 2026 to 31 October 2026. It withdraws from the scheme from 1 November 2026. State what it must furnish for the composition period under Rule 62(5).

Show the solution
  1. The withdrawal date, 1 November 2026, falls in the quarter October to December 2026.
  2. CMP-08 is due for the period for which tax was paid under composition, till the 18th of the month after that quarter. This is 18 January 2027.
  3. A return in FORM GSTR-4 is also due for the composition period. It follows the annual due date, which is 30 June 2027 for FY 2026-27 under the proviso.
  4. From 1 November 2026 the firm is a regular taxpayer and files regular returns for that period.

Answer: CMP-08 by 18 January 2027 and GSTR-4 for the composition period by 30 June 2027. Regular returns follow from 1 November 2026.

Exam tips

  • Lead with Rule 62 and name GSTR-4 as the annual return. Add that GSTR-9A was the earlier form, to cover both ways the question may be framed.
  • For comparison questions, use three points: who files, what it reconciles, and the ITC position. GSTR-9 covers regular taxpayers and ITC. GSTR-4 covers composition taxpayers with no ITC.
  • In date questions, write the financial year first, then the due date. The 30 June date applies only for FY 2024-25 onwards.
  • In MCQs, watch for options that pair CMP-08 with the 30th or GSTR-4 with the 18th. These are the usual traps.
  • In case-study questions, check for an opt-in or withdrawal date and split the year into two periods.

Practice questions from GST Annual Return and GST Audit Return

GSTR-9A Composition Taxpayer Annual Return: frequently asked questions

What is the difference between GSTR-9 and GSTR-9A?

GSTR-9 is the annual return of a regular taxpayer and covers outward supplies, ITC and tax paid. GSTR-9A was the annual return form for composition taxpayers, who have no ITC claim. Under Rule 62 now, composition taxpayers file GSTR-4 as their annual return.

What is the due date of the annual return for a composition taxpayer?

For FY 2024-25 onwards, GSTR-4 is due by 30 June following the end of the financial year. The earlier rule text gave 30 April. The quarterly CMP-08 is due by the 18th of the month after the quarter.

Is GSTR-9A still applicable?

Treat GSTR-9A as a historical form. Rule 62(1)(ii) now provides GSTR-4 as the annual return for composition taxpayers. Write GSTR-4 in your answer and mention GSTR-9A only for context.

How does a composition taxpayer pay tax?

Tax is paid by debiting the electronic cash ledger when the CMP-08 statement is furnished. Rule 62(2) provides for this. Credit ledger balances cannot be used.

Can a GST practitioner file the return for a composition taxpayer?

Yes, if the registered person authorises the practitioner in FORM GST PCT-05. Rule 83 allows a practitioner to furnish monthly, quarterly, annual or final returns. The registered person must confirm that the facts in the statement are true and correct.