What is GSTR 11?

GSTR 11 has to be filed by all taxpayers who have been issued Unique Identification Number under GST during the months they purchase items for their own consumption to get tax credit/refund on their purchases.

Unique Identity Number is a special classification made for foreign diplomatic missions and embassies which are not liable to taxes in Indian territory.

Date of filing of GSTR 11

GSTR 11 has to be furnished by 28th of the next month following the month for which statement is filed on their inward supplies if they want to claim the refund.

GSTR 11 has a total of 4 headings, the taxable person need not worry as most of these will be pre-filled. But we need to understand certain terms:

  1. GSTIN – Goods and Services Taxpayer Identification Number
  2. UIN – Unique Identification Number
  3. UQC – Unit Quantity Code
  4. HSN – Harmonised System of Nomenclature
  5. SAC – Services Accounting Code
  6. POS – Place of Supply of Goods and Services
  7. B2B – From one registered person to another registered person
  8. B2C – From registered person to unregistered person

Particulars to be filed under GSTR 11

      1.UIN: The Unique Identification Number that is being provided to the person claiming refund will be given                   here.

      2.Name of the Person: Name of the person claiming refund, will be auto-filled at the time of logging into the               common GST Portal.

gstr 11 table 1 and 2

      3.Details of inward supplies received

 gstr 11 table 3

  • This table will be autofilled when the GSTIN of the supplier will be provided.

      4.Refund amount

gstr 11 table 4

  • The refund amount of the UIN holder will be calculated here.


gstr 11 verification

In case you are confused about GST as a business owner, feel free to consult the GST experts at LegalRaasta. You can get comprehensive assistance on GST Registration online and GST Return Filing online. You can also use our GST software for doing end-to-end GST compliance.