What is GSTR-11?
Form GSTR-11 is the return form to be furnished by the persons who have been issued a Unique Identity Number (UIN), in order to obtain refunds under GST, for all the goods and services purchased by them in India.
Who are required to file GSTR-11?
All persons who are holding a Unique Identity Number (UIN) are required to carry out GSTR-11 return filing. However, before proceeding on this topic, it is important to understand UIN in more detail.
The Unique Identity Number (UIN) is a special classification made for foreign diplomatic missions and embassies who are not liable to pay taxes in Indian Territory. The purpose of issuing UIN is that any amount of tax collected from the bodies / persons holding UIN is refunded back to them. However, in order to ensure that the GST is refunded and paid back to them, they need to be filing GSTR-11.
The following organizations can apply for a UIN:
A specialized agency of the United Nations Organization
A multilateral financial institution and organization notified under the United Nations (Privileges and Immunities) Act, 1947
A consulate or embassy of foreign countries
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.
GSTR-11 Format
GSTR-11, compared to other GST returns is comparatively a shorter and simpler form, the main objective of which is to capture all inward supplies, such that GST refunds can be appropriately calculated and processed.
How to file GSTR-11
Following are the details to be provided in the GSTR-11 form, spread across 4 tables:
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.
GSTR 11 must be filed by the 28th of the month following the month in which inward supply is received by the UIN holders. For instance if US embassy paid GST of Rs 45,000 on food, hotel etc during his stay in India for the month of August, 2017, then he must file return in GSTR 11 by 28th September, 2017 in order to claim refund of such taxes paid
No. Annual Return has to be filed by every registered person paying tax as a normal taxpayer. Final Return has to be filed only by those registered persons who have applied for cancellation of registration. The Final return has to be filed within three months of the date of cancellation or the date of cancellation order.
All taxpayers filing return in GSTR-1 to GSTR-3, other than ISD’s, casual/non-resident taxpayers, taxpayers under composition scheme, TDS/TCS deductors, are requiredto file an annual return. Casualtaxpayers, nonresident taxpayers, ISDs and persons authorized to deduct/collect tax at source are not required to file annual return.
If the turnover of the registered taxable person exceeds Rs. 2 crore, then the Annual Return is required to be audited by a Chartered Accountant or Cost Accountant. Further, they also have to submit reconciliation statement in FORM GSTR-9C. If the turnover does not exceed Rs. 2 crore, the registered taxable person can himself compile the details in FORM GSTR-9 and submit the return.