SUB GST P6.6

What is GSTR-11?

4 May 2020

About:

From GSTR-11 it must be furnished by the person who has a Unique Identity Number(UIN) to get the refund of GST paid on goods and services purchased by them in India.

What is the purpose of issuing a Unique Identity Number(UIN)?

To refund the amount of GST collected from the bodies/person, UIN is issued to them. However, to claim GST refund they are required to file Form GSTR 11. For example, if the Japan embassy paid GST of Rs 20,000 on food during his stay in India for November 2019, then he must file a return in Form GSTR 11 by 28th December 2019 to claim a refund of such taxes.

Who are the Unique Identity Number(UIN) holders under the GST Act?

Unique Identity Number(UIN) is a special classification meant for foreign diplomatic missions and embassies who are not liable to pay taxes in India.

The following organizations can apply for a UIN:

• Agency of the United Nations Organization(UNO).

• Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947.

• Consulate or Embassy of foreign countries.

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

What is the due date of Form GSTR-11?

Form GSTR 11 is required to be filed by the 28th of the month following the month in which inward supply is received by the UIN holders. 

What are the details provided in Form GSTR 11?

GSTR-11 has a total of 4 sections.

1. Unique Identification Number(UIN) is a special identification number allotted to notified bodies by the GST department.

2. Name of the person having a UIN gets an auto-populated under name head, at the time of filing return.

3. A person has to provide here the GSTIN number of the suppliers and the details of inward supplies received. UIN holders cannot add/modify auto-populated details.

4. The refund amount will get auto-calculated. A person has to provide the bank details for the credit of such a refund into your bank account and after furnishing all the details, the taxpayer is required to sign digitally either through a digital signature certificate (DSC) or Aadhaar based signature verification to authenticate the return.