Form GSTR-11

All About Form GSTR-11

What is Form GSTR-11?

Form GSTR-11 is the return form to be prepared by the individuals who have been issued a Unique Identity Number (UIN), in order to obtain refunds under GST, for all the goods and services purchased by them in India.

If an individual had paid taxes two times on a single thing. When such individuals purchase from India they can fill out Form GSTR-11 with the details of taxes paid for inward supplies to obtain refunds under GST.

Who have to file GSTR-11?

All persons who are holding a UIN (Unique Identity Number) are required to carry out Form GSTR-11 return filing. However, before proceeding on this topic, it is important to understand UIN in more detail.

The Unique Identity Number (UIN) is a special classification made for foreign diplomatic missions and embassies who are not liable to pay taxes in Indian Territory. The purpose of issuing UIN is that any amount of tax collected from the bodies / persons holding UIN is refunded back to them. However, in order to ensure that the GST is refunded and paid back to them, they need to be filing GSTR-11.

The bellowing organizations can apply for a Unique Identity Number:

  • A specialized agency of the UNO (United Nations Organization).
  • A multilateral financial institution and organization notified under the United Nations (Privileges and Immunities) Act, 1947
  • A 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 a UIN using Form GST REG-13.

When is the GSTR-11 due date?

The GSTR-11 due date is the 28th of the month following the month in which an inward supply is received by the UIN holders. Thus GSTR-11 filing is not a monthly process, but a case-to-case basis filing, depending on supplies made.

Format of GSTR-11

GSTR-11, compared to other GST returns is comparatively a shorter and simpler form, the main objective of which is to capture all inward supplies, such that GST refunds can be appropriately calculated and processed.

How to File GSTR-11

Following are the details to be provided in the GSTR-11 form, spread across 4 tables:

  • UIN – The UIN is a special identification number assigned to notified bodies by the GST administration as explained above. This should be mentioned in this section.
  • Name of the person having UIN – Under this section, the name of the person having UIN, will get auto-populated at the time of filing return at the GST portal .
  • Details of inward supplies received – In this section, one needs to provide the GSTIN number of the suppliers, from which goods or services have been purchased in the previous month by the UIN bodies / persons. On filling the GSTIN number, the details will get auto-populated from the GSTR-1 return form, furnished by the suppliers. It is to be noted, that UIN holders cannot add / modify details in this section.
  • Refund amount – The refund amount will get auto calculated here. For that to happen, one needs to provide the bank details for the credit of such refund into the specified bank account.


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