GSTR-9A: Why It’s Discontinued (and What to File Instead)

GSTR-9A was discontinued from FY 2019-20 onward. If you’re seeing that name and wondering whether you still need to file it, short answer: no — and this page explains what actually applies to you now instead. Call or WhatsApp us on 70 9232 9232 if you’d rather just have this sorted out directly.

Table of Contents

• What GSTR-9A actually was
• Why it was scrapped, and what replaced it
• What composition taxpayers actually file now — GSTR-4 Annual Return
• Still on composition, or considering it?
• Frequently asked questions
• Is GSTR-9A still required?
• What replaced GSTR-9A?
• What is the due date for GSTR-4 Annual Return?
• I have an old, unfiled GSTR-9A from 2017-18 or 2018-19 — do I need to file it now?

What GSTR-9A actually was

GSTR-9A was the annual return for taxpayers registered under the GST composition scheme — a simplified consolidated summary of the year’s turnover and tax paid, filed once a year in addition to the composition scheme’s quarterly statements. It only ever applied to two financial years: FY 2017-18 and FY 2018-19, the earliest years of GST itself. If your business wasn’t under composition, or wasn’t registered yet in those two years, GSTR-9A was never something you needed to file.

Why it was scrapped, and what replaced it

The government discontinued GSTR-9A with effect from FY 2019-20, folding its purpose into a revised, more detailed version of GSTR-4 — the composition scheme’s own return — filed annually instead of quarterly. So if you’re a composition taxpayer today, GSTR-4 Annual Return is the actual return that does what GSTR-9A used to do; there’s no separate GSTR-9A filing requirement layered on top of it. The two returns didn’t run in parallel for long — GSTR-9A quietly stopped applying, and GSTR-4 Annual took over its role completely.

What composition taxpayers actually file now — GSTR-4 Annual Return

GSTR-4 Annual Return is due on 30 June following the end of the financial year — this moved from the earlier 30 April deadline starting FY 2024-25, so if you’re going by an older due date you may have seen mentioned elsewhere, it’s changed. Miss it and the late fee is ₹50 per day of delay, capped at ₹2,000 for the year — modest compared to regular-scheme late fees, but it still compounds daily and there’s no waiver for “I didn’t know the deadline moved.” If you’re on the composition scheme and turnover, HSN summary, or tax paid don’t reconcile cleanly against your quarterly statements (CMP-08), that’s exactly the kind of gap that draws a closer look later — worth getting checked before filing, not after a notice.

Still on composition, or considering it?

The composition scheme itself — eligibility, turnover limits, and what it actually trades away (no input tax credit, no inter-state supply) — is covered in full in our GST Composition Scheme guide. If you’ve moved off composition and are back on regular monthly or quarterly filing, that’s covered in our GST Return Filing service — including GSTR-9, the annual return for regular taxpayers above ₹2 crore turnover, which is a different return from anything on this page.

Curious what a missed deadline would actually cost? Check our GST Late Fee Calculator.

Frequently asked questions