As per the Model GST law, every person, who has been issued a Unique Identity Number and claims a refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods and/or services in FORM GSTR-11. This return needs to be furnished by 28th of the month, following the month for which supply is received.
What is UIN?
Unique Identity Number is a special classification made for foreign diplomatic missions and embassies which are not liable to taxes in Indian territory. Any amount of tax direct or indirect collected from such bodies is refunded back to them.
Below are the major headings under this return form:
UIN – UIN is a special identification number assigned to notified bodies by the GST administration.
Name of the Government Entity – Under this head, the name of the entity will auto-populate from GSTN records.
Period – A Taxable person is required to select from a drop down the relevant month and year respectively for which GSTR-11 is being filed.
Details of Purchases made for consumption or use – All inward purchases from GST registered supplier will get auto-populated here. Tax refund will be made on the basis of such records under this head.
Verification – Once all the particulars are furnished correctly, the taxpayer is required to sign digitally either through a digital signature certificate (DSC) or Aadhar based signature verification to authenticate the return.
Are you a CA/Tax Practitioner?
Get GST Ready with Cleartax’s GST All-in-one Kit, which includes
Early Access to GST Software to help you and your clients
GST Certification Course with 10+ hours videos, ebooks, webinars & more