GSTR-11 serves as the Goods and Services Tax (GST) return specifically for individuals possessing a Unique Identity Number (UIN) who seek to claim refunds for taxes paid on their incoming supplies. This form allows UIN holders to report their acquisitions and recover the GST incurred on goods and services acquired within India. Compliance with GSTR-11 is essential for entities like foreign diplomatic missions and international organizations to manage their tax responsibilities and streamline financial activities efficiently. This guide explores the key aspects of this important GST form.

What is GSTR-11?

GSTR-11 represents a declaration of inward supplies submitted by individuals holding a Unique Identification Number (UIN). This document helps UIN holders maintain their tax-exempt status while adhering to Indian tax laws. Its purpose is to facilitate the refund of GST paid on goods and services acquired by these UIN holders within India.

Eligibility for Unique Identity Number (UIN) Holders under GST

A Unique Identity Number (UIN) is a distinct categorization for entities such as foreign diplomatic missions and embassies that are exempt from Indian taxation. The following types of organizations are eligible to apply for a UIN:

• Specialized agencies of the United Nations Organization, which benefit from privileges under the United Nations (Privileges and Immunities) Act, 1947.
• Multilateral Financial Institutions and Organizations designated under the same United Nations Act of 1947.
• Consulates or Embassies of foreign nations, serving as diplomatic representations.
• Any other individuals or groups specifically designated by the Commissioner.

These eligible entities can register for a UIN by submitting Form GST REG-13. The primary reason for issuing a UIN is to ensure that any GST collected from these bodies is subsequently refunded to them. To claim these GST refunds, UIN holders are required to file GSTR-11. Section 55 of the Central Goods and Services Tax (CGST) Act, in conjunction with CGST Rule 82, provides the legal framework for the Indian Government to facilitate tax refunds for these designated entities under specific conditions.

GSTR-11 Filing Due Dates

The deadline for filing GSTR-11 is the 28th day of the month immediately succeeding the month in which a UIN holder receives inward supplies. For example, if a foreign embassy paid GST amounting to Rs. 45,000 on various expenses like food and accommodation during March 2025, it would need to file its GSTR-11 by April 28, 2025, to process the refund for these taxes.

Required Details in GSTR-11

GSTR-11 is structured into four primary sections:

1. UIN (Unique Identification Number): This field requires the unique number granted to specific organizations by the GST authority, as previously detailed.
2. Name of the UIN Holder: This section will automatically display the name of the entity upon initiation of the return filing process.
3. Inward Supply Details: Here, the GSTIN of the suppliers must be entered. Once provided, the corresponding details will be automatically populated from the GSTR-1 return form. UIN holders are unable to manually add or alter these specifics.
4. Refund Amount: The refund sum will be automatically calculated. Bank account information must be supplied to enable direct credit of the refund.

After all necessary information is accurately entered, the taxpayer must digitally sign the return using either a Digital Signature Certificate (DSC) or Aadhaar-based signature verification to confirm its authenticity. For additional information on various GST return types, their deadlines, and filing frequencies, refer to articles on GST Returns.