How to file Form GSTR-11 on the GST portal?

Form GSTR-11 is required to be filed by UIN holders who want to claim a refund of GST paid on their inward supplies. There is no due date specified but the form is required to be filed quarterly for such quarter in which the inward supply was made/received.

Pre-requisites to file GSTR-11

The UIN holder must be in possession of the relevant tax invoice, debit note/credit note in order to declare the same in the GSTR-11. Before receiving the inward supply, the UIN must have been communicated to the supplier so that the supplier can declare it accordingly in his GST returns.  

Step-by-step Guide to file GSTR-11

Step 1: Log in to the GST portal and navigate to ‘Return Dashboard’ Go to Services > Returns > Returns Dashboard

Step 2: Select the relevant financial year and return filing quarter

Step 3: Enter the required details about goods or services received Under the GSTR-11 tile, Select ‘Prepare Online’ if the entries are to be manually entered into the GST portal. Alternatively, select ‘Prepare Offline’ if the respective JSON file is to be uploaded.

If ‘Prepare Online’ is selected, the GSTR-11 quarterly return page will be displayed. This page will consist of the following two tables:

1. Table 3A – Details of invoices received
2. Table 3B – Details of credit/debit notes received

Table 3A- Details of invoices received: After selecting Table 3A, the ‘Details of Invoices received – Summary’ page will be displayed. Click on the ‘Add Details’ button to start entering the information. The ‘Details of Invoices received – Add Invoice’ page will now be displayed. The following information can be entered in this page:

• Supplier GSTIN (only GSTIN of the normal taxpayer or non-resident taxpayer is accepted)
• Supplier Name (auto-populated after entering supplier GSTIN and cannot be edited)
• Invoice No.
• Invoice Date
• Place of Supply (auto-populated after entering supplier GSTIN but can be edited)
• Invoice Value
• Supply Type (auto-populated depending on the place of supply)
• Taxable Value (needs to be filled in the cell corresponding to the applicable rate of GST)
• The Central Tax and State/UT Tax column (in case of intra-state supply) or the Integrated Tax column (in case of inter-state supply) will be auto-populated on the basis of the taxable value entered. The cess column, however, will need to be entered manually.

Click on ‘Save’ after entering all the above relevant details. A message saying ‘Request accepted successfully’ will be displayed along with the ‘Details of Invoices received – Summary’ page. The invoices entered will be displayed here in a summary form along with a column for ‘Actions’ which can be used either to delete or edit a particular invoice. To add more invoices click on the ‘Add Details’ button. If all the invoices are added, click on the ‘Back’ button which will take you back to the GSTR-11 quarterly return page.

Table 3B: Details of credit/debit notes received: After selecting Table 3B, the ‘Details of Credit/Debit Notes received – Summary’ page will be displayed. Click on the ‘Add Details’ button to start entering the information. The ‘Details of Credit/Debit Notes received – Add Note page will now be displayed. The following information can be entered in this page:

• Supplier GSTIN (only GSTIN of the normal taxpayer or the non-resident taxpayer is accepted)
• Supplier Name (auto-populated after entering supplier GSTIN and cannot be edited)
• Debit/Credit Note No.
• Debit/Credit Note Date
• Place of Supply (auto-populated after entering supplier GSTIN but can be edited)
• Note Value
• Note Type- Debit or Credit
• Supply Type (auto-populated depending on the place of supply)
• Taxable Value (needs to be filled in the cell corresponding to the applicable rate of GST)
• The Central Tax and State/UT Tax column (in case of intra-state supply) or the Integrated Tax column (in case of inter-state supply) will be auto-populated on the basis of the taxable value entered. The cess column, however, will need to be entered manually.

Click on ‘Save’ after entering all the above relevant details. A message saying ‘Request accepted successfully’ will be displayed along with the ‘Details of Credit/Debit Notes received – Summary’ page. The credit/debit notes entered will be displayed here in a summary form along with a column for ‘Actions’ which can be used either to delete or edit a particular credit/debit note. To add more debit/credit notes, click on the ‘Add Details’ button. If all the credit/debit notes are added, click on the ‘Back’ button which will take you back to the GSTR-11 quarterly return page.

Step 4: Preview the filled-in form GSTR-11 After all the relevant details are entered, click on the ‘Preview’ button to download a draft summary page of the Form GSTR-11. The form will be downloaded in a PDF format with the ‘DRAFT’ watermark. Check the summary for any errors. If satisfactory, proceed with the filing.

Step 5: File the Form GSTR-11 via EVC or DSC. Select the declaration checkbox and click on the ‘File Return’ button.

A warning message will be displayed as shown below:

Click on the ‘YES’ button. The ‘Returns Filing for GST GSTR-11’ will be displayed. Select the declaration checkbox and choose the appropriate Authorised Signatory from the drop-down list. Click on either ‘File with DSC’ or ‘File with EVC’.

If ‘File with DSC’ button is selected, click on proceed, choose the certificate and click on the ‘Sign’ button. If ‘File with EVC’ is selected, the OTP sent on the authorised email address and mobile number will need to be entered. Click on the ‘Verify’ button after doing so.

A message will be displayed for confirmation along with the ARN. Status of GSTR-11 will now appear as ‘Filed’.

Step 6: Generate RFD-10 The ‘GENERATE RFD-10’ button can be clicked to generate the GST RFD-10 application for claiming a refund for the quarter relating to the filed GSTR-11.