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What is Form GSTR-11?

Form GSTR-11 is a return to be filed by the persons who have been issued a Unique Identity Number or UIN, in order to claim the refund of GST payment made by them under GST, for the goods and services purchased by them in India. The purpose of issuing Unique Identity Number or UIN is that any amount of tax collected from the persons holding UIN is refunded back to them.