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.
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.
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