Procedure for Filing GSTR-11 Form on the GST Portal

The GSTR-11 form is mandatory for Unique Identification Number (UIN) holders who intend to claim a Goods and Services Tax (GST) refund on their incoming supplies. While a specific due date is not prescribed, this form must be filed quarterly for any period in which inward supplies were received.

Prerequisites for GSTR-11 Filing

Before submitting GSTR-11, a UIN holder must possess all relevant tax invoices, debit notes, and credit notes to declare these details accurately. It is essential that the UIN was communicated to the supplier prior to receiving the inward supply, enabling the supplier to report it correctly in their GST returns.

Detailed Procedure for GSTR-11 Submission

Step 1: Accessing the GST Portal Begin by logging into the official GST portal. Navigate to the ‘Services’ menu, then select ‘Returns’, and finally click on ‘Returns Dashboard’.

Step 2: Selecting Filing Period Choose the appropriate financial year and the specific quarter for which the return is being filed.

Step 3: Inputting Supply Information Within the GSTR-11 section, opt for ‘Prepare Online’ if you plan to manually input details directly into the GST portal. Alternatively, select ‘Prepare Offline’ if you will be uploading a pre-generated JSON file. If ‘Prepare Online’ is chosen, the quarterly return page for GSTR-11 will appear, featuring two primary tables:

1. Table 3A – Outlines details of invoices received.
2. Table 3B – Contains information regarding credit or debit notes received.

Table 3A: Details of Received Invoices

To add invoice details, select Table 3A, which will open the ‘Details of Invoices received – Summary’ page. Click the ‘Add Details’ button to proceed. On the ‘Details of Invoices received – Add Invoice’ page, input the following:

• Supplier GSTIN: Only accepts GSTINs of normal or non-resident taxpayers.
• Supplier Name: Automatically populates after GSTIN entry and is not editable.
• Invoice Number
• Invoice Date
• Place of Supply: Automatically populates based on supplier GSTIN but can be modified.
• Invoice Value
• Supply Type: Automatically determined by the place of supply.
• Taxable Value: To be entered in the cell corresponding to the applicable GST rate.
• Tax Amounts: Central Tax and State/UT Tax (for intra-state supplies) or Integrated Tax (for inter-state supplies) will be auto-calculated from the taxable value. Cess amounts must be entered manually.

After entering all required information, click ‘Save’. A confirmation message, ‘Request accepted successfully’, will appear, returning you to the ‘Details of Invoices received – Summary’ page, where entered invoices are displayed. You can ‘Delete’ or ‘Edit’ specific invoices using the ‘Actions’ column. To add more invoices, click ‘Add Details’. Once all invoices are included, select ‘Back’ to return to the main GSTR-11 quarterly return page.

Table 3B: Details of Received Credit/Debit Notes

To add credit or debit note details, select Table 3B, leading to the ‘Details of Credit/Debit Notes received – Summary’ page. Click ‘Add Details’. On the ‘Details of Credit/Debit Notes received – Add Note’ page, provide the following:

• Supplier GSTIN: Accepts GSTINs of normal or non-resident taxpayers exclusively.
• Supplier Name: Auto-populates upon GSTIN entry and cannot be edited.
• Debit/Credit Note Number
• Debit/Credit Note Date
• Place of Supply: Auto-populates from the supplier GSTIN but is editable.
• Note Value
• Note Type: Specify whether it is a Debit or Credit note.
• Supply Type: Automatically determined by the place of supply.
• Taxable Value: To be entered in the cell corresponding to the appropriate GST rate.
• Tax Amounts: Central Tax and State/UT Tax (for intra-state supplies) or Integrated Tax (for inter-state supplies) will be auto-calculated. Cess amounts must be entered manually.

Upon entering all details, click ‘Save’. A ‘Request accepted successfully’ message will confirm the entry, and you will return to the ‘Details of Credit/Debit Notes received – Summary’ page. Entered notes are summarized here, with ‘Actions’ to ‘Delete’ or ‘Edit’ individual entries. Click ‘Add Details’ for more notes, or ‘Back’ to navigate to the GSTR-11 quarterly return page once all entries are complete.

Step 4: Reviewing GSTR-11 Draft Once all necessary details are entered, click the ‘Preview’ button to download a provisional summary of Form GSTR-11 in PDF format, marked with a ‘DRAFT’ watermark. Carefully review this draft for accuracy. If satisfied, proceed to the final filing.

Step 5: Finalizing GSTR-11 Submission Check the declaration box and click ‘File Return’. A warning message will appear. Confirm by clicking ‘YES’. On the ‘Returns Filing for GST GSTR-11’ page, select the declaration checkbox and choose the authorized signatory from the dropdown list. Finally, click either ‘File with DSC’ (Digital Signature Certificate) or ‘File with EVC’ (Electronic Verification Code).

If ‘File with DSC’ is chosen, click ‘Proceed’, select the certificate, and then ‘Sign’. If ‘File with EVC’ is selected, input the One-Time Password (OTP) sent to the registered email address and mobile number, then click ‘Verify’.

A confirmation message will display, including the Acknowledgment Reference Number (ARN). The status of GSTR-11 will then change to ‘Filed’.

Step 6: Generating RFD-10 for Refund After successful filing, click the ‘GENERATE RFD-10’ button to create the GST RFD-10 application. This application is used to claim a refund for the quarter corresponding to the filed GSTR-11.