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GSTR11 Return Filing, Format, Eligibility & Rule


As domestic and NRI registration, we were able to get a clear clarity on GST processes. But what for those individuals who are of foreign diplomatic missions and embassies. This is where GSTR11 comes into play where the steps involved is associated with UIN or Unique Identification Number

What is GSTR-11?

Form GSTR-11 is the return form to be furnished by the persons 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.

Who are required to file GSTR-11?

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

What is UNI?

The Unique Identity Number (UIN) is a special classification made for foreign diplomatic missions and embassies who are not liable to pay taxes in the 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 following organizations can apply for a UIN:

  • A specialized agency of the 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 last 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.

GSTR-11 Format

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
    • This is of 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 a refund into the specified bank account.

Find Your GSTR11 Form here:GSTR-11

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