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What is GSTR 11?

GSTR 11 is a return form under the GST Act that must be filed by every individual or organisation who has been issued a Unique Identity Number (UIN) to obtain refunds on the supplies they have purchased for their own consumption. The GSTR 11 form must be filed for the months on which they make purchases for their own consumption, which requires refunds or tax credit.

Who Should File GSTR 11?

The UIN is only issued to a special classification of organisations, such as embassies and foreign diplomatic missions, who are otherwise not liable to pay taxes in India. Read on below to learn about the organisations that can apply for a UIN and file for GSTR 11. 

  • Specialised agencies of the United Nations

  • Multilateral financial institutions and organisations notified under the United Nations (Privileges and Immunities) Act, 1947

  • Embassy or Consulates of foreign countries

  • Any other person or class of persons as notified by the Commissioner

The abovementioned organisations or individuals can apply for a UIN through the Form GST REG-13, which will enable them to get refunds on the taxes they paid. In order to get these refunds, these individuals and organisations must file GSTR 11.

What is the Due Date for Filing GSTR 11?

The GSTR 11 due date is the 28th of the month following the month in which the UIN holder has received inward supplies. For instance, if the US Embassy paid Rs. 45,000 as GST on supplies in August, then they must file the GSTR 11 by September 28th in order to claim the refund on the GST paid. 

GSTR 11 Format

Compared to other GST forms, the GSTR 11 is relatively uncomplicated and quite easy to fill up. The GSTR 11 has 4 sections in total. Read on below to learn more about these sections.

  • UIN: The UIN number issued to the person or organisation needs to be filled in here. 

  • Name of the Person/Organisation Holding UIN: At the time of filing the GSTR 11, the name of the person or organisation holding the UIN will get auto-populated once the UIN has been filled in for the above header.

  • Details of the Inward Supplies Received: In this section, the applicant is required to fill in the GSTIN number of their suppliers. Upon filing the GSTIN, the supplier details will get auto-populated on the form from the GSTR 1 return form filed. The UIN holder will be unable to add or modify the details that get auto-populated here.

  • Refund Amount Due: The refund amount that is due on the GST payment of the previous month will get auto-calculated here. In this section, you are required to provide the bank details where the refund needs to be credited.

  • Signature and Authentication: Once all the details have been filled out in the GSTR 11 form, the UIN holder is required to sign digitally. They can do this by using their digital signature certificate (DSC) or using their Aadhaar-based signature verification. By completing the form by offering their digital signature, the UIN holder authenticates the filing of the return. 

Prerequisites for Filing GSTR 11

One of the most important things to remember for filing GSTR 11 is that you keep note of the GSTR 11 due date. It is essential that you file the return by the 28th of the next month. Aside from this, there are several other prerequisites for filing the GSTR 11 form. Read below to learn more about what these prerequisites are.

  • You need to be a foreign diplomatic body or embassy that holds a UIN. 

  • While you are free from filing tax returns for most of the year, you are required to file a GSTR 11 for months where you have purchased goods or services for your own consumption.

How to File GSTR 11 Online?

Filing the return within the GSTR 11 due date is extremely easy online. Read on below to learn the complete procedure. 

  • Step 1: Head to the GST portal and log in with your credentials.

  • Step 2: On the home page, head to the Service tab, select Returns, and then Returns Dashboard.

  • Step 3: You will be able to view the File Returns page, where you are required to select the Financial Year and the Return Filing Period (Month) for which you want to file the return from the drop-down list. 

  • Step 4: Click on Search, and in the GSTR 11 box, click on Prepare Online if you wish to file your returns by making the entries through the GST portal. 

  • Step 5: You will be directed to the GSTR 11 Quarterly Returns page.

  • Step 6: Click on the respective tiles to check and enter the details related to details of invoices received and details of the credit and debit notes received. 

  • Step 7: Click on Details of Invoices Received to fill in details of the taxable inward supplies received from registered taxpayers.

  • Step 8: By clicking on Details of Invoices Received, a summary of the page will be displayed, and you must click the Add Details button.

  • Step 9: The Add Invoice page will now be displayed to you, and you must add the GSTIN of only normal taxpayers or non-resident taxpayers in the Supplier GSTIN field.

  • Step 10: Enter other details pertaining to the invoice, including invoice number, date, and value of the total invoice.

  • Step 11: If the place of supply (POS) of the goods and services is in the same state as the supplier, you are required to enter details of the taxable value of the goods and services along with the cess amount. 

  • Step 12: Click on Save to save the invoice details you entered. 

Note: While the value of the tax fields are auto-populated based on the values entered for tax rates and taxable values, the Cess field is required to be filled in by the UIN holder. 

  • Step 11: For transactions that are inter-state, meaning the POS for goods and services is located in a different state than the supplier, the UIN holder is required to fill in details pertaining to the taxable value of the goods or services and the cess amount in the fields indicated. 

  • Step 12: Save the invoice details you entered by clicking on Save.

  • Step 13: As per the values entered in the tax rates and taxable values, the tax fields’ values are auto-calculated. However, this is not true for the Cess field, which has to be filled in by the UIN holder. 

  • Step 14: You will be redirected to the previous page and displayed a message that your request has been accepted successfully. 

  • Step 15: Under Actions, you can edit or delete the invoices added if required.

  • Step 16: Click on Back to return to the GSTR 11 page.

  • Step 17: You will be directed to the GSTR 11 landing page, and the details of the credit or debit notes received will be reflected in the number of notes in addition to the total note value, tax amount, and taxable value. The total taxable value and tax amount are the net value of the credit and debit notes.

  • Step 18: You can now preview the GSTR 11 form before filing it. You can then file it with DSC or EVC. 

GSTR 11 Late Fees and Penalty

There are heavy fines and penalties associated with delays in GSTR 11 filing. The taxpayer will be charged an interest of 11% annually on the outstanding tax amount. The late fee is Rs. 200 per day, of which Rs. 100 is the SGST and Rs. 100 is the CGST.

GSTR 11 FAQs

Is it mandatory to file GSTR 11?

Yes, it is mandatory to file GSTR 11 if you are a foreign Embassy or Diplomatic Mission that has paid GST on goods and services for your own consumption.

What is the frequency of filing GSTR 11?

The frequency of filing GSTR 11 depends on how frequently you pay GST on goods and services availed for your own consumption. The GSTR 11 due date is the 28th of the month after the month in which the GST has been levied.

Can I preview the Form GSTR 11 before filing?

Yes, it is possible to preview the Form GSTR 11 before filing it. You can check the details entered carefully and make changes if required by previewing it.

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