GSTR 11- GST Return for Unique Identification Number Holders

GSTR 11 is a GST return for persons who has a Unique Identity Number (UIN). They need to claim a GST refund of the taxes that is paid on their inward supplies. This form allows UIN holders to report their purchases. It also allows to claim GST refunds on the GST paid for goods and services they buy in India.  So, a person cannot use this return to report tax liabilities.  The entity can easily manage its tax obligations and optimize its financial operations. In this blog, you will learn about the GSTR 11. 

What is GSTR 11?

GSTR 11 is a GST return for persons who has been issued a Unique Identity Number (UIN). It proves that eligible entities or UIN holders can maintain their tax-exempt status. They follow all the rules of Indian tax. So, the person with a UIN file this return under GST to get a refund for the goods and services purchased by them in India.

Thus, authorities like the foreign diplomatic missions and international organizations must follow specific rules. It allows entities to handle their tax responsibilities and increasing their financial operations.

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

Unique Identity Number (UIN) is a special number assigned to foreign diplomatic missions and embassies who do not pay Indian taxes. Listed below are the organizations that can apply for a UIN:

A specialized agency of the United Nations Organization

It has privileges under the United Nations (Privileges and Immunities) Act, 1947.

A Multilateral Financial Institution and Organization has been notified under the United Nations (Privileges and Immunities) Act, 1947,

Consulate or Embassy of foreign countries

The diplomatic entities like embassies and consulates are the official government organizations. This organization represent the foreign countries.

Any other person or class of persons as notified by the Commissioner.

The above mentioned persons and organizations can apply for UIN using Form GST REG- 13. The issuance of UIN focuses on any amount of tax collected from the bodies or person that holds UIN. This number will be refund back to them. They must file GSTR 11 to claim the GST refund paid by them.

Section 55 of the Central Goods and Services Tax (CGST) Act helps the Indian Government to claim a refund of the GST paid on their purchases. This applies to specific entities under certain conditions. CGST Rule 82 is considered as one of them that covers GSTR 11.

What is the due date for filing GSTR 11?

The due date for filing GSTR 11 is the 28th of the month following the month. In this month, the UIN (Unique Identity Number) holders received the inward supply.

For example, in case of the US embassy paid Rs.45, 000 in GST on supplies during their stay in India, they must file GSTR 11. If they pay for the month of March, 2025, they have to file it by 28th April 2025 to claim refund of such taxes paid.

Which details must be provided in GSTR 11?

GSTR-11 has total of four sections.

There are four sections in GSTR 11:

a) UIN (Unique Identity Number)

UIN means a special identification number for notified bodies. It is given to them by the GST administration. So, the number of the entity must be provided in this return.

b) Name of the person having UIN

In this section, the name of the person must get auto-populated during the time of filing the return.

c) Details of inward supplies received

You must provide the GSTIN of the suppliers. The GSTIN means Goods and Services Tax Identification Number. The details will get auto populated from GSTR 1 return form on filling the GSTIN number. It does not allow UIN holders to add or modify the details.

d) Refund amount

The system will auto calculate the refund amount. You must give the bank details for the credit of such refund into your bank account.

Once you have enter the all details correctly, the taxpayer must sign it online. They can sign it through a digital signature certificate (DSC). They can also sign it with Aadhaar based signature verification to verify the return.

How to File GSTR 11?

Here is the step-by-step process to file GSTR 11:

Step 1

You must log in to the official GST portal with your UIN (Unique Identity Number) credentials.

Step 2

Next, you must navigate to the "Services" tab and select "Returns" option. Then, click on the "Returns Dashboard."

Step 3

You should choose the relevant return period like month or quarter as an user. Next, click on the GSTR 11 form.

Step 4

Put your UIN number and verify your auto-populated name in the form.

Step 5

The details of inward supplies are auto-populated from the suppliers’ GSTR-1 and cannot be edited by the UIN holder. It includes GSTIN, invoice details, taxable value, GST paid, etc. When filing data is auto-populated from supplier, you must check it

Step 6

In this step, you as a user need to mention the refund amount and bank details.

Step 7

Then, you must check the entire return through the "Preview" button for accuracy.

Step 8

As an applicant, you must click on the "Submit" button.

Step 9

In authentication, you must verify the return with your Digital Signature Certificate (DSC). You can also verify it with the Aadhaar-based EVC.

Step 10

Once you have submitted the form, you will get an Acknowledgement Reference Number (ARN) from the System. You can keep this return for your records.

Step 11

After filing GSTR-11, the UIN holder must file Form GST RFD-10 separately to claim the refund.

Conclusion

GSTR 11 filing is a crucial step for UIN (Unique Identity Number) holders. This helps them to claim a refund on inward Supplies under the GST system in India. They should file this return on the GST portal timely to avoid penalties and delays. This helps to support better financial planning and maintain compliance. If you have any queries about this GST return, get assistance with Online Legal India.  

FAQ

Q1. What is the GSTR 11?

GSTR 11 is a GST return for Unique Identification Number (UIN) holders. They use this return to claim GST refunds on tax paid for purchases in India.

Q2. Is there any penalty for filing GSTR 11 late?

No, there is no specific penalty for late filing GSTR 11. Thus, a delay can affect the processing of refund.

Q3. Who must file GSTR 11?

The entities with a Unique Identity Number (UIN) under GST must file this return. It can include foreign embassies, UN agencies, and other notified organizations.

Q4. What is the due date for filing GSTR 11?

The due date for filing GSTR 11 is the 28th of the month following receipt of inward supplies.

Disclaimer

This article is for informational purposes only and does not constitute legal advice. Online Legal India is a digital platform. If you require legal assistance, we strongly recommend consulting a qualified lawyer or law firm.