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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.

Unique Identity Number or UIN is a special classification made for foreign diplomatic missions and embassies who are not liable to taxes in Indian Territory. The following organizations can apply for a UIN using Form GST REG-13:

 A specialized agency of the United Nations Organization

 A Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947

 Consulate or Embassy of foreign countries

 Any other person or class of persons as notified by the Commissioner

Details to be provided in Form GSTR-11:

Form GSTR-11 is a simpler and shorter form as compared to other GST returns. Following are the details to be provided in Form GSTR-11, 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 https://www.caonweb.com/gst-registration.php" target="_blank" rel="nofollow">filing GST return online 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. And, UIN holders cannot add/modify details in this section.

4. Refund amount – The refund amount will be auto-calculated and you are also required to provide the bank details for the credit of such refund into the specified bank account.

Due GST return date of filing Form GSTR-11:

Due date of filing form GSTR-11 is the 28th of the month following the month in which an inward supply is received by the UIN holders. Thus filing of form GSTR-11 is not a monthly process, but a case-to-case basis filing, depending on supplies made.

Interest on late GST Payment:

If GST payment is not made within GST payment due date then interest is to be paid at the rate of 18% and, in case a person claiming an undue/excess ITC or claiming an undue/excess reduction in output tax liability than he shall be liable to pay interest on such excess claim/reduction at the rate of 24%.

The penalty for not filing GST return within due date:

In case GST return online filing is not filed within GST return date then the penalty of Rs.100 for CGST and Rs.100 for SGST per day, commencing from the due GST return date till the returns are filed is levied.

If you have any queries regarding GST return online filing, GST return date, and GST payment, then you can contact professionals through https://www.caonweb.com/" target="_blank" rel="nofollow">CAONWEB.