GSTR 11: Explore Definition, Return Filing, Format, Eligibility, and Rules

Learn all about GSTR 11: return filing, format, eligibility, rules, due dates, details required, prerequisites, online filing steps, and late fees/penalties.
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3 min
06 July 2024

GSTR-11 is a return filed under the Goods and Services Tax (GST) by persons who have been issued a Unique Identity Number (UIN) to get a refund on the goods and services purchased in India.

What is GSTR-11?

This return is essential for entities such as foreign diplomatic missions and embassies, who are entitled to a refund under GST. Filing GSTR-11 ensures these entities can claim refunds for their inward supplies. It simplifies the process for such organisations and ensures they are compliant with Indian GST laws while benefiting from the refunds they are entitled to.

When is GSTR-11 due?

GSTR-11 must be filed by the 28th of the month following the month in which the supplies were received. This deadline is crucial for UIN holders, as timely filing ensures they can claim their refunds without any delay. For example, if the supplies were received in January, GSTR-11 should be filed by the 28th of February. Adhering to this timeline helps in maintaining compliance with GST regulations and facilitates a smooth refund process for the entities involved, ensuring that their financial operations are not hindered.

Details to be provided in GSTR 11?

  • UIN of the person filing the return
  • Name of the person filing the return
  • Tax period for which the return is being filed

Details of inward supplies received:

  • GSTIN of the supplier
  • Invoice number and date
  • Taxable value of goods and services
  • Amount of GST paid (CGST, SGST/UTGST, IGST)
  • Amount of refund claimed
  • Bank account details for the refund
  • Verification with a digital signature or electronic verification code (EVC)

GSTR 11 format

Part I: UIN and Name

Part II: Inward Supplies

  • Supplier GSTIN
  • Invoice Number
  • Invoice Date
  • Taxable Value
  • GST Paid (CGST, SGST/UTGST, IGST)

Part III: Refund Claimed

  • Tax Amount
  • Bank Account Details

Part IV: Verification

Part V: Additional Information (if any)

Prerequisites for filing GSTR 11

  • Active UIN registered under GST
  • Valid login credentials for the GST portal
  • Details of inward supplies received during the tax period
  • Digital signature certificate (DSC) or EVC for verification
  • Bank account details for the refund
  • Access to the relevant invoices and GST-paid documentation
  • Internet connection for online filing
  • Updated browser supporting the GST portal

How to file GSTR 11 online?

  1. Log in to the GST portal using UIN credentials.
  2. Navigate to the ‘Services’ tab and select ‘Returns’.
  3. Choose ‘GSTR-11’ from the return filing options.
  4. Enter details of inward supplies, including supplier GSTIN, invoice details, and GST paid.
  5. Verify the entered details.
  6. Click on ‘Save’ to preserve the information.
  7. Use a digital signature certificate (DSC) or EVC to authenticate the return.
  8. Submit the return.
  9. Acknowledgement receipt is generated upon successful submission.
  10. Refunds will be processed based on the information provided.

GSTR 11 late fees and penalty

Filing GSTR-11 after the due date attracts a late fee. The GST return late fee for delayed filing is Rs. 50 per day (Rs. 25 each for CGST and SGST) up to a maximum of Rs. 5,000. Additionally, interest at 18% per annum is charged on the outstanding tax amount. The GST return late fee is calculated from the day after the due date until the actual filing date. Failure to file GSTR-11 on time not only results in financial penalties but also delays the refund process, impacting the financial operations of the entity.

Using the GST calculator for GSTR 11 filings

Utilising a GST calculator can streamline GSTR-11 filings. A GST calculator helps accurately compute the GST paid on inward supplies, ensuring correct refund claims. By inputting the taxable value and applicable GST rates, the calculator provides the precise amount of GST paid (CGST, SGST/UTGST, IGST). This tool is essential for foreign missions and embassies in India, as it simplifies the process of filing GSTR-11. Accurate calculations ensure compliance and expedite the refund process, making financial management more efficient.

Conclusion

GSTR-11 is a vital return for UIN holders to claim GST refunds on inward supplies. Timely and accurate filing using tools like the GST calculator ensures compliance and smooth refund processing. Meeting prerequisites, understanding the format, and adhering to deadlines help avoid penalties and late fees. Efficient filing of GSTR-11 supports better financial management for entities such as foreign diplomatic missions. Additionally, ensuring proper documentation and following the steps for online filing can further streamline the process, thereby enabling better cash flow management.

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Frequently asked questions

What is GSTR 11 for?
GSTR-11 is a return filed by entities with a Unique Identity Number (UIN), such as foreign diplomatic missions and embassies, to claim refunds on GST paid for goods and services purchased in India. This return facilitates these entities in reclaiming taxes paid, ensuring compliance with Indian GST regulations and supporting their financial operations.
What is the late fee for GSTR 11?
The late fee for GSTR-11 is Rs. 50 per day, with Rs. 25 each for CGST and SGST, up to a maximum of Rs. 5,000. Additionally, an interest charge of 18% per annum is applied to the outstanding tax amount from the day after the due date until the return is filed.
What is 11A 1 and 11A 2 of GST?
Under GST, Section 11A(1) deals with the provisional assessment of tax for a taxpayer who is unable to determine the value of goods or services or the applicable tax rate. Section 11A(2) pertains to the payment of tax, interest, and any other amount due as determined under provisional assessment, to be paid within the specified time.
What is GST 11?
GSTR-11 is a return under the Goods and Services Tax (GST) filed by persons with a Unique Identity Number (UIN) to claim refunds on inward supplies. It is essential for entities like foreign diplomatic missions and embassies to reclaim GST paid on purchases made in India, ensuring compliance and facilitating refunds.
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