GSTR 11: Return Filing, Format, Eligibility & Rules

GSTR-11 is the GST return for persons with a Unique Identity Number (UIN) and has to claim a GST refund of the taxes paid on their inward supplies. GSTR-11 enables these UIN holders to declare their purchases and claim GST refunds on the GST paid for goods and services bought in India. 

It is therefore crucial for authorities such as the foreign diplomatic missions and international organisations to comply with the requirements. This helps these entities effectively manage their tax obligations and optimise their financial operations. Let's dive into the know-hows of this GST form.

What is GSTR-11?

GSTR-11 is the statement of inward supplies by persons having Unique Identification Number (UIN). This form ensures that eligible entities, being UIN holders, can keep up their tax-exempt status while complying with Indian tax regulations. It is 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 organisations can apply for a UIN:

• A specialised agency of the United Nations Organisation: These enjoy privileges under the United Nations (Privileges and Immunities) Act, 1947.
• A Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947,
• Consulate or Embassy of foreign countries: These diplomatic entities represent foreign countries.
• Any other person or class of persons as notified by the Commissioner.

The above persons/organisations 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.

Section 55 of the Central Goods and Services Tax (CGST) Act allows the Indian Government to facilitate tax refunds for specific entities under certain conditions and CGST Rule 82 is one of them covering 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 March, 2025, then he must file return in GSTR-11 by 28th April 2025 in order to claim refund of such taxes paid.

Details to be provided in GSTR 11?

GSTR-11 has total of four 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.
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.
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.

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.

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