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What is GSTR 11?

January 03, 2022

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What is GSTR 11?


GSTR 11 is a GSTR form that has to be filed by registered taxpayers who have been issued a unique identification number (UIN) for getting tax credits or refunds under GST for the purchases they made in India. Based on the GSTR 11 filing, GST refunds would be processed by the tax regime.  GSTR-11 Form is a statement of inward supply of goods or services or both received by Unique Identity Number (UIN) holders. 


Who are Unique Identification Number (UIN)  holders under GST?


Unique Identity Number is a specific classification made for foreign diplomatic missions and embassies who are not liable to pay taxes in India. The following organizations have the right to 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,


  • Consulate or Embassy of foreign countries


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

The above persons/organizations could apply for UIN through Form GST REG- 13. 


Purpose of UIN


The purpose of  UIN is that any amount of tax collected from the bodies/person holding UIN is refunded back to them. They are required to file GSTR 11  to make a claim for the refund of GST paid by them.


When is GSTR 11 due date?


GSTR 11 return has to be filed by every UIN holder. The GSTR-11 for a specific month could be filed upon the fulfillment of that month. The GSTR-11 due date for filing is before the 28th of the following month, that return is filed on their inward providers if they are required to claim the refund.


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