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GSTR 11: Return Filing, Format, Eligibility & Rules

Updated on: Jun 29th, 2021

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2 min read

GSTR-11 is the return to be filed by the persons who have been issued a Unique Identity Number and claims a refund of the taxes paid on their inward supplies.

Latest Update

Updates as on 22nd December 2020
1. Rule 21 Amended: If the outward supplies reported in Form GSTR-1 are in excess of the outward supplies reported in the GSTR-3B for the said tax period, the GSTIN can be cancelled. 
2. Rule 21A(2A) Inserted: If there are significant differences in outward supplies between GSTR-3B & 1, or inward supplies between GSTR-3B & 2B, in contravention of Act/Rules, the said taxpayer’s GSTIN could be suspended 
3. Rule 59(5) Inserted: The GSTR-1 for the current tax period cannot be filed or the IFF cannot be used if: a) The GSTR-3B was not filed for the preceding two months in case of monthly GSTR-1 filers b) GSTR-3B was not filed for the preceding tax period in case of quarterly GSTR-1 filers, or in cases where Rule 86B is violated 
4. Rule 138E Amended: Now, e-way bills cannot be generated if the GST registration has been suspended on account of the taxpayer’s GSTIN liable for cancellation under sub-rule (2) of Rule 21A or on account of significant differences/ anomalies between the GSTR-3B & 1/2B 


What is GSTR-11?

GSTR-11 is the return to be filed by the persons who has been issued a Unique Identity Number(UIN) in order to get refund under GST for the goods and services purchased by them in India.

Who are Unique Identity Number(UIN) holders under GST Act?

Unique Identity Number is a special classification made for foreign diplomatic missions and embassies who are not liable to taxes in Indian territory. The following organizations can apply for a UIN:

  • A specialized agency of the United Nations Organization
  • A Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947,
  • Consulate or Embassy of foreign countries
  • Any other person or class of persons as notified by the Commissioner.

The above persons/organizations can apply for UIN using Form GST REG- 13. Purpose of UIN The purpose of issuing UIN is that any amount of tax collected from the bodies/person holding UIN is refunded back to them. But in order to claim the refund of GST paid by them, they need to file GSTR 11.

When is GSTR-11 due?

GSTR 11 must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders. For instance if US embassy paid GST of Rs 45,000 on food, hotel etc during his stay in India for the month of August, 2017, then he must file return in GSTR 11 by 28th September, 2017 in order to claim refund of such taxes paid.

Details to be provided in GSTR 11?

GSTR-11 has total of 4 sections.

  1. UIN – UIN is a special identification number assigned to notified bodies by the GST administration as explained above. It should be filled in here.
  2. Name of the person having UIN – Under this head, the name of the person will get auto-populated at the time of filing return.
GSTR-11 1

3. Details of inward supplies received – You need to provide here GSTIN number of the suppliers. On filling the GSTIN number, details will get auto populated from GSTR 1 return form. UIN holders cannot add/modify details here.

GSTR-11 2

4. Refund amount – The refund amount will get auto calculated here. You need to provide the bank details for the credit of such refund into your bank account.

GSTR-11 3

Once all the particulars are furnished correctly, the taxpayer is required to sign digitally either through a digital signature certificate (DSC) or Aadhaar based signature verification to authenticate the return.

GSTR-11 5

To know more about the different types of returns, deadlines and the frequency of filing, read our article on GST Returns.

Also read our guides on How to file GSTR 1 on Government Portal and how to file GSTR 1 from Tally ERP 9 Release 6.

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