GSTR 11 - Return that contains details of inward supplies for organizations with UIN

GSTR 11 is a return form where every person who has been issued a Unique Identity Number(UIN) must furnish the details of inward supplies to obtain refunds under GST. In this guide you will find the following information:

• What is GSTR 11?
• When to file GSTR-11?
• Prerequisites for filing GSTR-11
• How to file GSTR 11?

What is GSTR 11?

The Goods and Services Tax Return 11 is a document/statement that has to be filed by every registered organization/person who are given an Unique Identification Number (UIN) only during the months they purchase items for their own consumption while also getting tax credit/refund on their purchases.

When to file GSTR-11?

• The GSTR-11 for a particular month can be filed upon the completion of that month.
• The last day for filing this return is before the 28th of the following month. (E.g.: If you are filing the GSTR-11 for March 2018 then, you have to file it before the 28th of April 2018.)

Prerequisites for filing GSTR-11

• In-order to file this return:
  • You have to be a foreign embassy or a diplomatic body that is in possession of an UIN.
  • This return has to be filed only during those months when you purchases goods and/or services for your own consumption. Otherwise, you are free from filing tax returns.

How to file GSTR 11?

1. UIN – If you are an embassy or a diplomatic body then you will be given an Unique Identification Number(UIN) under the GST. This section is used to contain your UIN.
2. Name of the Government Entity – This section will contain the name of the entity that’s filing this return.
3. Period – Specify the period for which you are filing the return.
4. Details of Purchases made for consumption or use – Here, you can record the details of purchases/inward supplies from GST registered suppliers (this will be auto-populated based on the GSTR-1 return filed by these suppliers). Based on this data, you will receive refund on the taxes you have paid on these purchases.
5. Verification – Upon providing all the details, the taxpayer with UIN has to sign the GSTR-11 return in-order to authenticate this return. This can be done using a digital signature certificate (DSC) or an Aadhar based signature verification system.