GSTR 11 Return Filing, Format, Eligibility and Rules

GSTR 11 return filing is crucial for certain entities such as embassies and consulates. The list includes additional entities who need to file this return. Mentioning the necessary details while filing the GSTR-11 return form, across all the parts of the format is further essential for seamless refund on inward supplies.

Learn in detail about the format, the eligible entities, the due date of filing GSTR-11 returns and prerequisites. In addition, learn how to file this return online on the unified portal of GST.

What Is GSTR-11? 

Foreign diplomatic missions and embassies liable to a refund under GST need to file a GSTR-11 return. This return allows the entities to claim GST refunds on inward supplies ensuring GST compliance.

When Is GSTR-11 Due?

The time of filing a return for GSTR-11 is the 28th of the following month in which you receive supplies. For timely refund claims, it is crucial for UIN holders to file returns within the due date without delay.

For instance, if you receive inward supplies in January, you need to file GSTR-11 by 28th February. This helps in compliance with GST regulations, ensuring a seamless refund process of tax credit and financial operations.

Details to be Provided in GSTR 11?

You need to provide the following details:

●  Name and UIN of the person filing returns

●  Tax period for which you are filing the return

In addition, you need to provide inward supply details as follows:

●  GSTIN of the supplier

●  Taxable value of goods and services

● Invoice number and invoice date

●  Amount of GST paid including CGST, SGST/UTGST and IGST (Central/ State/Union Territory/Integrated Goods and Services Tax) based on the tax rates

●  Refund amount claimed

●  Bank details

●   Digital Signature Verification or Electronic Verification Code (EVC)

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GSTR 11 Format

Here is the format for GSTR 11:

Part I: UIN and Name

The first part mandates providing the UIN and name of the GSTIN holder.

Part II: Inward Supplies

You need to fill in the following details in the second part:

●  GSTIN of the supplier

●  Invoice Date

●  Invoice Number

●  Taxable Value

●   GST paid (CGST/ SGST/ UTGST/ IGST)

Part III: Refund Claim

To claim a refund, you need to fill in the details as follows:

●  Tax Amount

●  Details of bank account

Part IV: Verification

For verification purposes, you need to provide either a digital signature certificate or an electronic verification code.

Part V: Additional Information

If you need to provide additional information to the GST authorities, you can add the details in the last part of GSTR-11.

Prerequisites for Filing GSTR 11

Here are the prerequisites for GSTR-11 filing:

●  You need to have an active UIN registered under GST

●  Valid login credentials for GST portal access

●   You need to possess a tax invoice, debit note and credit note

●  Inward supplies detail for the concerned tax period

●  Digital Signature Certificate or Electronic Verification Code

●  Active bank account details to receive a refund

●  Access to GST-paid documentation and relevant invoices

●  Stable internet connection for online filing

●  Updated browser that supports GST portal access

How to File GSTR 11 Online?

Follow the steps below to file GSTR-11 online:

Step 1: Log in to your GST portal using your UIN details.

Step 2: Go to the Service tab on the unified portal and choose ‘Returns’ on the Returns Dashboard.

Step 3: Select the ‘GSTR-11’ option from the return filing drop-down list.

Step 4: Enter inward supplies details such as Supplier GSTIN, invoice details and GST paid.

Step 5: Verify the details you entered.

Step 6: Click on the ‘Save’ option to store the entered data.

Step 7: Authenticate the return using a Digital Signature Certificate or Electronic Verification Code before you submit it.

Step 8: You will receive an acknowledgement receipt on successful completion of the process.

Step 9: Based on the details you provide, your returns will be processed.

Using the GST Calculator for GSTR 11 Filing

You can use a GST calculator for accurate and error-free calculation of taxes paid on inward supplies and refund claims. This calculator requires information such as taxable value and applicable GST rates to provide the GST amount such as CGST, SGST/UTGST and IGST. Accurate calculation ensures compliance with GST laws and a smooth refund process for efficient financial management.

Who Should File GSTR 11?

Here is the list of entities that should file GSTR-11:

●  Specialised Agencies of the United Nations based on special classification

●  Embassy or Consulates of foreign Countries

●  Multilateral financial institutions and organisations under the United Nations (Privileges and Immunities) Act, 1947

●  Other persons or class of persons that the Commissioner notifies and provides UIN (Unique Identification Number) based on tax exemption within the Indian territory

Rules and Guidelines for GSTR 11

The following are the GSTR-11 updated guidelines:

Rule 21:

Your GSTIN might be cancelled if the outward supplies in GSTR-1 exceed the amount declared in GSTR-3B for the same tax period.

Rule 21A (2A):

Discrepancies between GSTR-3B and form GSTR-1 or GST forms GSTR-3B and GSTR-2B might lead to the suspension of a taxpayer's GSTIN.

Rule 59 (5):

If any of the following situations arise, you can exclude filing GSTR-1:

●  If you are a monthly GSTR-1 filer and were unable to file GSTR-3B for the previous months (two months)

●   In case you are a quarterly GSTR-1 filer and were unable to file GSTR-3B for the preceding tax period.

Rule 138E:

If the GST authorities suspend or cancel your GSTIN or GST registration, you cannot generate an E-way bill.

Conclusion

GSTR 11 return filing due date is the 28th of the month following the one in which you receive inward supplies. Delay in return filing not only attracts a late fee but also results in the imposition of interest on the tax amount due.

Notably, the amount of late fees and annual interest rate is subject to changes from time to time-based on the GST authorities' discretion. Ensure you file GST returns (tax returns) for GSTR-11 within the specific due date as timely filing and accurate filing help avoid additional fees and interest payment. This further results in GST compliance for suppliers.

Compliance with GST laws ensures vendor delight through effective vendor management leading to a complete supply chain solution. Thus, filing GSTR-11 at regular intervals helps you claim a refund on inbound supplies.

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