What is GSTR 11?

GSTR 11 is basically a GST Return to be filed by individuals who have been allocated a Unique Identity Number (UIN). This GST return is basically to be filed by people who claim a refund of taxes paid on their inward supplies.

Who is Assigned Unique Identity Number (UIN) under GST Rules?

UIN or Unique Identity Number is essentially a special classification made for taxpayers under the foreign diplomatic missions as well as embassies who do not fall under the taxation system of India. Here’s a list of organizations who are eligible to apply for a UIN:

  • Any specialized agency associated with United Nations Organizations.
  • Consulates or Embassies of Foreign Countries
  • Multilateral Financial Institution and Organization notified  under the regulations and directives as in the United Nations (Privileges and Immunities) Act, 1947
  • Any other person or Class of Persons specified by the government

The above-mentioned organizations can apply for UIN by filling up the GST REG-13 form. This form grants organization/ individual with a temporary registration / Suo Moto Registration. Click the link below to download thePDF format for the GST REG-13  and start with UIN  and GST Returns.

GST REG 13 PDF Download

Purpose of UIN

UIN is basically issued to those bodies/organizations/institutions who will be refunded the taxes that have been collected from them. However, in order to claim these refunds, the organizations have to file the GSTR 11.

GSTR 11 Format

Given below is the Format of the GSTR 11.  Click the image to download the format.


GSTR 11 Format

GSTR 11 Due Date

GSTR 11 is due on the 28th Date of the following month in which the inward supplies have been received by the UIN holders. For eg., if the Polish Embassy stayed in a hotel in India and they had pay GST taxes worth 30,000 Rs in the month of November 2018, the GSTR 11 should be filed by the embassy by the 28th of December, 2018.

Details to be Provided in the GSTR 11

  1. UIN – The special Unique Identification Number issued by the GST department.
  2. Name of Person having UIN – This Field gets auto-populated at the time of filing the  return
  3. Details of Inward Supplies – Here you have to intimate the GSTIN of suppliers. Once GSTIN is filled up, the details will get auto-populated from the GSTR 1 form.
  4. Refund Amount- The refund amount gets auto calculated. Provide bank details to receive the refund amount.

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