What Is GSTR-11?

Understanding GSTR-11 for GST Filing

GSTR-11 is a return that must be filed by taxpayers who have been issued a Unique Identity Number (UIN) under the Goods and Services Tax (GST) regime in India. 

Key Features of GSTR-11:

1. For UIN Holders:

GSTR-11 is specifically for taxpayers who have been issued a Unique Identity Number (UIN) by the government. 

UINs are typically issued to foreign diplomatic missions and international organizations.

2. Monthly Filing:

UIN holders are required to file GSTR-11 on a monthly basis.

The due date for filing GSTR-11 is typically the 28th of the following month.

3. Details of Inward Supplies:

GSTR-11 requires UIN holders to provide details of inward supplies (purchases) received during the month, including supplies from registered and unregistered persons.

4. No Outward Supplies:

Since UIN holders are not allowed to make outward supplies (sales) under GST, GSTR-11 does not include any provisions for reporting outward supplies.

5. Declaration of Inward Supplies:

UIN holders declare the details of inward supplies received for official or diplomatic use, including the GSTIN of the supplier, invoice details, and the amount of tax paid (if applicable).

6. Verification and Declaration:

UIN holders verify the correctness of the details provided in GSTR-11 and make a declaration regarding the accuracy of the information furnished.

 Key Sections in GSTR-11:

Part A: Basic details such as UIN, legal name, and address of the UIN holder.

Part B: Details of inward supplies received during the month, including supplies from registered and unregistered persons.

Part C: Verification and declaration by the UIN holder regarding the correctness of the information provided.

 Benefits of GSTR-11:

Ensures Compliance: Helps UIN holders fulfill their compliance obligations under GST by accurately reporting inward supplies received during the month.

Transparency and Accountability: Promotes transparency and accountability in the reporting of inward supplies by UIN holders.

Facilitates Input Tax Credit (ITC) Claim: Allows UIN holders to claim an input tax credit (ITC) on inward supplies received for official or diplomatic use, subject to compliance.