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

GSTR-11 is a type of GST return that has to be filed by the taxpayer who has been obtained a Unique Identity Number (UIN) in order to claim GST refunds on all the inward supplies of goods or/and services. Let us now discuss GSTR-11 in detail:


1. What is GSTR-11?

GSTR-11 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 GSTR11 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 due date of filing GSTR-11?

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.

4. GSTR-11 Format

The format of GSTR-11 is simple and short when compared with other GST Returns, as to serve the main purpose of GSTR11 that is capturing all the inward supplies details in order to get GST Refund for the taxes paid. You can find the full format of GSTR-11 Form down below:


5. Details that have to be furnished in GSTR-11 Form

The GSTR-11 Form has 4 sections in total.

         i. UIN

In this section, the taxpayer has to mention the unique identification number that they have obtained by filing GST REG-13

       ii.  Name of the person having UIN

GSTR 11 Return Filing

This section of the GSTR11 Form will get auto-populated.

     iii. Details of inward supplies received

In this section, the UIN holder has to furnish GSTIN of the supplier. After furnishing the GSTIN of the supplier other details in other columns will get auto-populated. In the auto-populated the UIN holders cannot add or modify any details.

GSTR 11 Return Filing

     iv. Refund amount

In this section of GSTR11 Form, the refund will get auto calculated. In order get GST Refund the UIN holder need to provide the bank details to receive the refund credit into the bank account.

GSTR 11 Return Filing

After furnishing all the section, the UIN holder has to digitally sign the GSTR-11 Form either by DSC (Digital Signature Certificate) or AADHAAR based signature in order to authenticate the GSTR-11 Return.

GSTR 11 Return Filing

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