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THE BIHAR GOODS AND SERVICES TAX FORMS 2017
RETURN

Body

FORM GSTR - 9A

[See rule 80]

Annual Return (For Composition Taxpayer)

Pt. I Basic Details
1 Financial Year  
2 GSTIN  
3A Legal Name <Auto>
3B Trade Name (if any) <Auto>
4 Period of composition scheme during the year (From ---- To ---)  
5 Aggregate Turnover of Previous Financial Year  

(Amount in Rs in all tables)

Pt. II Details of outward and inward supplies made during the financial year
  Description Turnover Rate of Tax Central Tax State / UT Tax Integrated tax Cess
  1 2 3 4 5 6 7
6 Details of Outward supplies made during the financial year
A Taxable            
B Exempted, Nil-rated            
C Total            
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          
Pt. III Details of tax paid as declared in returns filed during the financial year
9 Description Total tax payable Paid  
  1 2 3  
  Integrated Tax      
  Central Tax      
  State/UT Tax      
  Cess      
  Interest      
  Late fee      
  Penalty      
Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
  Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess
  1 2 3 4 5 6
10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes)          
11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes)          
12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes)          
13 Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes)          
14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
  Description Payable Paid
  1 2 3
  Integrated Tax    
  Central Tax    
  State/UT Tax    
  Cess    
  Interest    
Pt. V

15

Other Information

Particulars of Demands and Refunds

 
  Description Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others
  1 2 3 4 5 6 7 8
A Total Refund claimed              
B Total Refund sanctioned              
C Total Refund Rejected              
D Total Refund Pending              
E Total demand of taxes              
F Total taxes paid in respect of E above              
G Total demands pending out of E above              

 

16 Details of credit reversed or availed
  Description Central Tax State Tax / UT Tax Integrated Tax Cess
  1 2 3 4 5
A Credit reversed on opting in the composition scheme (-)        
B Credit availed on opting out of the composition scheme (+)        
17 Late fee payable and paid
  Description Payable Paid
  1 2 3
A Central Tax    
B State Tax    

Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

  Signature
   
Place Name of Authorized Signatory
Date Designation /Status

Instructions: -

1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return.

2. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return.

3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :

Table No. Instructions
5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN.

4. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:

Table No. Instructions
6A Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.
6B Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
7A Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7B Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
8B Aggregate value of all goods imported during the financial year shall be declared here.

5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:

Table No. Instructions
10,11,12,13 and 14 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.

6. Part V consists of details of other information. The instruction to fill Part V are as follows:

Table No. Instructions
15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details.
16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details.
17 Late fee will be payable if annual return is filed after the due date.";

7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Annual Return" in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.