GSTR-11 – UIN Holders

GSTR-11 – UIN Holders

What is GSTR-11?
GSTR-11 is a return form filed by individuals or organizations who have been issued a Unique Identification Number (UIN) under GST in India. UIN holders are not liable to pay GST but are eligible to claim a refund of the taxes paid on inward supplies (purchases made in India), as they are typically international or diplomatic entities.

Who Should File GSTR-11?
Entities having a UIN and claiming refund of GST paid on inward supplies must file GSTR-11. This includes:

Foreign diplomatic missions and embassies

UN bodies

Consulates

Other notified organizations under Section 55 of the CGST Act

Details to be Provided in GSTR-11:
UIN – Unique Identification Number issued by the GST authorities.

Name of the Person – Auto-populated based on UIN.

Period – Month and year for which the return is filed.

Details of Inward Supplies:

GSTIN of supplier

Invoice number and date

Taxable value

Tax amounts (CGST, SGST, IGST)

Place of supply

Due Date for Filing GSTR-11:
GSTR-11 must be filed on or before the 28th of the month following the month in which the supply was received.

Purpose of GSTR-11:
To enable UIN holders to claim a refund of the GST paid on purchases made in India for their official use.

Important Notes:
UIN holders are not required to obtain a GST registration, but they must apply for a UIN to avail the refund benefit.

GSTR-11 is a statement, not a return in the traditional sense because UIN holders are not taxpayers under GST.

The refund claim must be made in Form RFD-10, and GSTR-11 serves as the supporting statement for this claim.