GSTR-11 Guide : Filing GSTR 11 Return for Input Tax Refund by UIN Holders
What is Form GSTR-11?
GSTR-11 is a return to be filed by person having UIN (Unique Identification Number). This return reflects details of inward supplies. As per section (67), ‘Inward Supply’ in relation to a person, shall mean acceptance of goods or services or both whether by purchase, acquisition or any other means with or without consideration
Note: UIN stands for Unique Identity Number which is required for claiming refunds of taxes paid by persons for any purpose as described under GST rules. The format for UIN remains uniform across states.
Who can File Form GSTR-11?
Every person who has been issued UIN and is claiming refund need to file GSTR-11. The following organizations/entities can 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
- A consulate or embassy of foreign countries
- Any other person or class of persons as notified by the commissioner.
Prerequisites: In-order to file this return:
- You must be a foreign embassy or a diplomatic body that possesses UIN.
- This return must be filed only during those months when you purchase goods and/or services for your own consumption. Otherwise, you are free from filing tax returns.
When to file Form GSTR-11?
The GSTR-11 needs to be filed monthly on 28th of the month following the month in which Inward supply received .
What Details are Included in GSTR-11?
GSTR-11 contains the details pertaining to inward supplies.
Proforma of Form GSTR-11
Here you can see the complete format of the Form GSTR-11.
Headings that Appear under GSTR-11 and their Significance
Initial headings under this return are auto-populated from the details of the concerned taxable person furnished in monthly/quarterly GSTR forms
| # | Headings | Details to be furnished |
| 1 | Unique Identification Number | UIN assigned by GST will be auto populated at the time of login to GST portal |
| 2 | Name of the person having UIN | From GSTN records, the name of the entity will be auto-populated under this head |
| 3 | Tax period | Period / month or year of tax to which the Return pertains (for which GSTR-11 is being filed); to be selected from drop-down menu |
| 4 | Details of supplies (purchases made from consumption or use – other than the purpose of making outward supplies) | This filed shall contain GSTIN of supplier and invoice wise details (including Debit and Credit Notes) Taxable value, Rate of Tax and Head wise Tax amounts are also included in this table. |
Interest/Penalty on Late Filing or Late Payment of GST
According to the rules and regulations formed by GST council, if a taxpayer fails to file his return on time, then he would be responsible for paying interest at the rate of 18% p.a. on the payable GST tax from the date specified till the date he/she made payment for the same. If a taxpayer fails to file GST returns on the last day, then interest calculations from the due dates will be calculated based on:
For interest on tax payment per day basis:
Let’s consider tax due by an individual is RS. 10,000
With interest rate of 18% will be:
10000 * 18/100 * 1/365 = Rs. 4.93 per day approx.
As per the deadlines mentioned by the GST Council, if a taxpayer misses the deadlines, then he/she would be liable to pay a penalty of Rs.100 for CGST and Rs.100 for SGST per day, commencing from the due dates till the returns are filed.
How to download GSTR-11 offline tool?
- Login to the GST Portal
- Then, Go to Downloads Tab -> Offline Tools
- Select Gstr-11 tools button;
- File be downloaded -> Unzip the file GSTR_1 1_Offline_Utility.zip
- Open the GSTR_1 1_Offline_Utility.xls excel sheet
- Read the instructions under the heading “Read me”.
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