What is GSTR-11?

GSTR-11 is a return form filed by taxpayer who has been allotted a unique identification number in order to claim tax refund for all the goods & services purchased by him or her in India. GSTR-11 is basically a statement of inward supplies filed by persons having unique identification number in order to claim tax refund under GST.

GSTR-11 contains all the details of inward supplies received and the refund amount to be processed by the government.

Who should file GSTR-11?

Every person who has been issued a unique identification number and claiming refund is required to file GST-11. The following entities/organizations can apply for UIN –

  • A multilateral financial institution and organization notified under the United Nations (Privileges & immunities) act, 1947.
  • UNO consulate or embassy
  • Any other person or class of persons as notified by the commissioner.

Due date for filing GSTR-11?

GSTR-11 must be filed by the 28th of the month following the month in which goods & services are received by the UIN holders. For example – If US embassy paid Rs.35000 on food & accommodation during their stay in India in the month of May 2019, then they must file the return in GSTR11 by 28th June 2019 in order to claim refund of the taxes paid by them.

Penalty for Late GSTR-11 Filing

Late filing of GSTR-11 leads to heavy fines & penalties. Interest will be charged at 18% per annum and it is calculated by the tax payer on the outstanding tax amount. The late fee is Rs.200 per day i.e. Rs.100 under CGST and Rs.100 under SGST.

GSTR-11 Return Form Format

Download Form GSTR-11 by clicking below link –