What is GSTR-11?
GSTR-11 is defined as the return which must be filed by the person who has issued his UIN (Unique Identity Number) to get a refund under GST for the goods and services bought by them in India.
Who are the UIN holders under the GST Act?
UIN (Unique Identity Number) is a special categorization made for foreign diplomatic projects and representative who are likely to pay taxes in Indian territory. It is a 15 digit alpha-numeric code to identify the GST exempted person.
Given below are the organizations that can apply for a UIN:
A specialized agency of UNO (United Nations Organization)
Consulate or Embassy of foreign countries
Any other person or class of persons as notified by the Commissioner
A Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947
Purpose of UIN
The main aim of issuing UIN is that any amount of tax collected from the person holding UIN is refunded back to them. But the GSTR-11 must be filed by them to claim the refund of GST paid by them.
What is the due date for filing GSTR-11?
The due date for filing GSTR-11 is 28th of every month succeeding the month in which inward supply is received by the UIN holders.
What are the details that must be provided in GSTR-11?
There are total 4 sections in GSTR-11:
a. UIN- Unique Identity Number which is given to the notified person by the GST administration which should be filed in here.
b. Name of the person who has UIN- At the time of filing return, the name of the person will be auto-filled because of this.
c. Details of inward supplies received- Here must provide GSTIN number of the suppliers. While filing the GSTIN number, the details will be auto-filled from GSTR 1 return form.
d. UIN holder cannot add/update details here-
Refund amount- the refund amount will get auto computed here. You must provide your bank details for the credit of such refund into your bank account.
Once all the details are provided correctly, then the taxpayer must sign digitally either via digital signature certificate (DSC) or Aadhaar based signature verification to authenticate the return.