GSTR-11 Return Filing - Due Date, Format, Eligibility & Rules

1. What is GSTR 11?

Let's see the GSTR 11 meaning. It is a type of GST Return that has to be furnished by a UIN holder so as to get GST Refund on all the goods or/and services purchases within the Indian Territory.

2. Who can apply for UIN?

Before moving straight to the topic you should have a fair knowledge about UIN.

The Unique Identity Number (UIN) is a type of code that is established for foreign diplomats and embassies that are not liable to pay taxes in Indian Territory. The purpose behind the introduction of Unique Identification Number (UIN) is to refund back any amount of tax paid by the UIN holder. Howsoever, in order to do so, the UIN holder shall make sure that he files GSTR 11 retrun on time.

Here is the list of people/bodies that can apply for UIN:

1. The United Nations Organization (UNO) specialized agency
2. Any multilateral financial institution and organization notified under the Privileges and Immunities Act, 1947 of the United Nations
3. Foreign countries consulate or embassy or
4. Any other class of persons or bodies notified by the commissioner.

Further, in order to apply for UIN, the above-mentioned person or organization shall furnish GST REG-13 Form under the GST Act.

3. What is the GSTR-11 due date for filing?

GSTR-11 shall be filed by the UIN holder by the 28th of the subsequent month in which he/she/it receives the goods or/and services. Let us understand this with an example, if a diplomat of the USA paid GST amounting 50 thousand INR in the month of May 2019 then he shall file GSTR-11 on or before 28th of June 2019 respectively so as to claim GST refund on such paid taxes.