GSTR-11: Claiming GST Refund with a Unique Identity Number (UIN)

Under the Goods and Services Tax (GST) regime in India, certain specialized entities and individuals are assigned a Unique Identity Number (UIN) instead of a regular GST Registration Number. These UIN holders are eligible to claim a refund of the GST paid on their inward supplies (purchases). The mechanism for claiming this refund is by filing FORM GSTR-11. This comprehensive article will guide you through everything you need to know about GSTR-11, explaining its purpose, who is required to file it, the applicable due dates, the details required, the online filing process, and the importance of this return for UIN holders.

What is FORM GSTR-11?

FORM GSTR-11 is a monthly return that needs to be filed by persons holding a Unique Identity Number (UIN). The primary purpose of this return is to furnish the details of inward supplies received by them during the relevant month and to use this information to claim a refund of the Goods and Services Tax (GST) paid on such supplies. Unlike regular taxpayers who file returns reporting outward and inward supplies and pay net tax, UIN holders file GSTR-11 specifically for claiming refunds on their purchases.

Who Should File FORM GSTR-11?

FORM GSTR-11 is required to be filed by entities or individuals who have been issued a Unique Identity Number (UIN) under GST. A UIN is a special 15-digit identification number issued by the GST authorities to specific entities that are not liable to be registered under GST but are eligible to claim a refund of the tax paid on their inward supplies.

Typical examples of entities holding a UIN include:

• Any specialized agency of the United Nations Organization (UNO).
• Any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947.  
• Consulates or Embassies of foreign countries.
• Any other person or class of persons as may be notified by the Commissioner.  

These entities, due to their special status, are not required to pay GST on their inward supplies directly but can claim a refund of the tax paid by their suppliers by filing GSTR-11.

Due Dates for Filing FORM GSTR-11

FORM GSTR-11 is a monthly return. The due date for filing GSTR-11 is the 28th day of the month succeeding the calendar month for which the statement is being filed.

• For example, the GSTR-11 for the month of April 2025 is due on May 28, 2025.

It is important for UIN holders to file GSTR-11 by the due date to ensure timely processing of their refund claims.

Details to be Furnished in FORM GSTR-11

The primary information required in FORM GSTR-11 pertains to the inward supplies received by the UIN holder on which they intend to claim a refund. The details in GSTR-11 are largely auto-populated based on the details uploaded by the suppliers in their outward supply returns (GSTR-1 or GSTR-5).

The key sections in GSTR-11 typically include:

• UIN, Name, etc.: Basic details of the UIN holder.
• Details of Inward Supplies received: This is the main table. It auto-populates details of inward supplies (from both registered and unregistered suppliers) as declared by the suppliers in their GSTR-1 or GSTR-5 returns using the UIN of the recipient. This includes:
  • Supplier’s GSTIN (if registered)
  • Invoice number and date
  • Taxable value of the supply
  • Amount of IGST, CGST, SGST/UTGST paid on the supply.
• Debit Notes/Credit Notes/Refund Vouchers received: Details of any debit notes, credit notes, or refund vouchers received by the UIN holder from their suppliers.

UIN holders need to verify the auto-populated details in GSTR-11 against their records and accept or reject the invoices. Only the accepted invoices will be considered for the refund claim.

How to File FORM GSTR-11 Online: Step-by-Step Guide

FORM GSTR-11 must be filed electronically through the official GST portal. Here’s a step-by-step guide:

1. Visit the GST Portal: Go to the official GST portal: www.gst.gov.in.
2. Login (using UIN credentials): UIN holders typically have specific login credentials issued by the GST authorities. Use these credentials to log in.
3. Go to Returns Dashboard: Once logged in, navigate to Services > Returns > Returns Dashboard.
4. Select Financial Year and Return Filing Period: Choose the relevant Financial Year and select the specific month for which you are filing the return. Click Search.
5. Click on Prepare Online: Under the FORM GSTR-11 section, click on the Prepare Online button.
6. View Auto-Populated Details: The portal will show the auto-populated details of inward supplies based on your UIN as reported by your suppliers in their GSTR-1/GSTR-5.
7. Verify, Accept, or Reject Invoices: Carefully review the auto-populated invoices against your own records of inward supplies. You have the option to accept or reject each invoice.
8. File the Return: Once you have verified and finalized the invoices, click on the File Return button.
9. Submit with EVC: UIN holders typically file GSTR-11 using Electronic Verification Code (EVC) generated through OTP sent to their registered mobile number and email ID.

Importance of Filing FORM GSTR-11

Filing FORM GSTR-11 is of paramount importance for entities holding a Unique Identity Number (UIN) because:

• Claiming GST Refund: This is the sole mechanism prescribed under GST law for UIN holders to claim a refund of the GST paid on their inward supplies. Without filing GSTR-11, they cannot recover the taxes paid.
• Ensuring Compliance: Filing GSTR-11 is a mandatory compliance requirement for UIN holders who wish to claim refunds.
• Facilitating Reconciliation: It helps UIN holders to reconcile their records of inward supplies with the data uploaded by their suppliers on the GST portal.

Relationship with GSTR-1/GSTR-5

FORM GSTR-11 is directly linked to the outward supply returns filed by the suppliers. When a supplier makes a supply to a UIN holder, they are required to report the details of this B2B supply in their GSTR-1 (filed by regular taxpayers) or GSTR-5 (filed by non-resident taxable persons) and include the UIN of the recipient. The details submitted by the supplier using the UIN will then auto-populate in the recipient UIN holder’s GSTR-11 return on the GST portal. This auto-population significantly simplifies the filing process for UIN holders.

Key Takeaways

• FORM GSTR-11 is a monthly return for persons holding a Unique Identity Number (UIN).
• Its main purpose is to enable UIN holders (like UN bodies, Embassies) to claim a refund of GST paid on their inward supplies.
• The due date for filing GSTR-11 is the 28th day of the month succeeding the calendar month.
• Details in GSTR-11 are largely auto-populated from the suppliers’ GSTR-1/GSTR-5 based on the UIN provided.
• UIN holders need to verify and accept the auto-populated invoices to claim a refund.
• Filing GSTR-11 is mandatory for UIN holders seeking GST refunds.

Understanding and complying with the requirements for filing FORM GSTR-11 is essential for entities holding a Unique Identity Number (UIN) to successfully claim the refund of GST paid on their inward supplies. By filing accurately and on time, UIN holders can ensure smooth processing of their refund claims and maintain compliance with the GST regulations. Always refer to the latest updates and notifications from the GST department regarding GSTR-11 filing procedures.