GSTR-11 Return – GST Return for UIN Holders ids are another important GST returns. Form GSTR-11 is the GST return form to be furnished by the persons who have been issued a Unique Identity Number (UIN) by the GST Council. The GSTR-11 is used by such UIN allotted entities to obtain refunds under GST, for all the goods and services purchased by them in India.
Before we get more into the GSTR-11 Returns for UIN alloted business entities, we need to learn and understand UIN in more detail.
UIN or Unique Identity Number is a special classification made for foreign diplomatic missions and embassies who are not liable to pay taxes in Indian Territory. The focal purpose of issuing UIN is to return back any tax collected from the bodies / persons holding UIN. However, in order to ensure that the GST is refunded and paid back these entities need to file GSTR-11 on the GST portal.
The following organizations can apply for a UIN in India for GST refund claims:
- A specialized agency of the United Nations Organization.
- A consulate or embassy of foreign countries.
- A multilateral financial institution and organization notified under the United Nations (Privileges and Immunities) Act, 1947.
- Any other person or class of persons as notified by the commissioner.
The above persons / organizations can apply for a UIN using Form GST REG-13.
The due date for GSTR-11 is the 28th of the month following the month in which an inward supply is received by the UIN holders. Thus, it is to note that GSTR-11 filing is not a mandatory monthly process, but a case-to-case basis filing, depending on supplies made by the entity holding UIN.
It is to note that GSTR-11, compared to other GST returns is comparatively a shorter and simpler form with primary objective to capture all inward supplies, such that GST refunds can be appropriately processed and calculated.
How to file GSTR-11
Following are the steps and details to be provided in the GSTR-11 form:
1. UIN – The UIN is a special identification
number assigned to notified bodies by the GST administration as
explained above. This should be mentioned in this section.
2. Name of the person having UIN – Under this section, the name of the person having UIN, will get auto-populated at the time of filing return at the GST portal.
3. Details of inward supplies received – In this section, one needs to provide the GSTIN number of the suppliers, from which goods or services have been purchased in the previous month by the UIN bodies / persons. On filling the GSTIN number, the details will get auto-populated from the GSTR-1 return form, furnished by the suppliers. It is to be noted, that UIN holders cannot add / modify details in this section.
4. Refund amount – The refund amount will get auto calculated here. For that to happen, one needs to provide the bank details for the credit of such refund into the specified bank account.