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:
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A specialized agency of UNO (United Nations Organization)
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Consulate or Embassy of foreign countries
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Any other person or class of persons as notified by the Commissioner
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A Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947
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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-
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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.
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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.
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