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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July 1, 2026

GSTR-11 is a GST return filed by entities with a Unique Identification Number (UIN), such as foreign embassies, consulates, and UN organisations, to claim refunds on GST paid for inward supplies in India.

This guide covers everything you need to know, eligibility, due dates, filing process, format, and penalties. Filing GSTR-11 accurately ensures timely refunds and compliance with Indian tax rules. Tools like GST calculators can simplify the process, while a Bajaj Finance Business Loan can help manage cash flow until refunds are processed.


What is GSTR-11?

GSTR-11 is the return of inward supplies filed by persons or entities holding a Unique Identification Number (UIN) under the GST system. It is used to report details of goods and services received in India, enabling eligible UIN holders to claim refunds of GST paid on such inward supplies while maintaining their tax-exempt status in accordance with Indian tax provisions.


Key takeaways

  • GSTR-11 is a return filed exclusively by persons holding a Unique Identification Number (UIN) to claim refunds on inward supplies.
  • It contains details of goods and services procured from GST-registered suppliers.
  • The return must be furnished before initiating any claim for GST refund.
  • Accurate invoice details are essential to avoid rejection or delay of the refund claim.
  • The filing process is conducted online and requires the UIN, invoice particulars, and the supplier’s GSTIN.

Who are Unique Identity Number (UIN) holders under the GST act?

A Unique Identity Number (UIN) is given to foreign diplomatic missions and embassies that are exempt from paying taxes in India. The following groups can apply for a UIN:

  • Special agencies of the United Nations under the United Nations (Privileges and Immunities) Act, 1947.
  • Multilateral financial institutions notified under the same Act.
  • Foreign consulates or embassies representing other countries.
  • Any other persons or groups as notified by the tax authorities.

These entities apply for a UIN using Form GST REG-13. The main purpose of the UIN is to ensure that any GST paid by these bodies is refunded. To claim this refund, they must file GSTR-11. Section 55 of the Central GST Act and Rule 82 guide the refund process through GSTR-11.


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. In the meantime, if you need immediate liquidity, you can check your pre-approved business loan offer to get funds disbursed quickly and with minimal documentation.

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

When to file GSTR-11?

GSTR-11 must be filed after the end of the month in which inward supplies are received. The return should be submitted by the 28th of the following month.


For example, if you are filing GSTR-11 for March, it must be filed on or before 28th April.


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.

Rules and Guidelines Applicable to GSTR 11

Here are some recent updates to the GSTR-11 rules and guidelines:

  • Rule 21: If the outward supplies shown in GSTR-1 are more than those reported in GSTR-3B for the same period, the GST registration (GSTIN) may be cancelled.
  • Rule 21A(2A): The GSTIN can be suspended if there are big differences between GSTR-3B and GSTR-1, or between GSTR-3B and GSTR-2B.
  • Rule 59(5): You don’t have to file GSTR-1 for the current period if:
    • Monthly filers missed GSTR-3B for the last two months.
    • Quarterly filers missed GSTR-3B for the previous period.
  • Rule 138E: If your GSTIN is cancelled or suspended, you cannot generate an e-way bill.

 

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.



Key advantages of GSTR 11

  • Enables UIN entities to claim eligible GST refunds in a structured manner
  • Provides clear reporting of inward supplies received
  • Helps maintain accurate and compliant tax records
  • Assists in tracking and verifying transactions with suppliers

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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2. All other information, such as, the images, facts, statistics etc. (“information”) that are in addition to the details mentioned in the BFL’s product/ service document and which are being displayed on this page only depicts the summary of the information sourced from the public domain. The said information is neither owned by BFL nor it is to the exclusive knowledge of BFL. There may be inadvertent inaccuracies or typographical errors or delays in updating the said information. Hence, users are advised to independently exercise diligence by verifying complete information, including by consulting experts, if any. Users shall be the sole owner of the decision taken, if any, about suitability of the same.
For customer support, call Personal Loan IVR: 7757 000 000

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.
Is it mandatory to file nil Form GSTR-11, in case there are no inward supplies received by UIN?

 If no inward supplies are received by the UIN during the quarter, filing a nil Form GSTR-11 is not compulsory.

What are the pre-conditions for filing Form GSTR-11?

Before filing Form GSTR-11, the following conditions must be met:

  1. The UIN holder should have an active UIN, along with a valid username and password to access the GST Portal.
  2. A working mobile number must be updated for EVC verification, or a valid Digital Signature Certificate (DSC) should be available if DSC is required.

Note: DSC cannot be used if the UIN holder has not submitted PAN details.

What are the modes of signing Form GSTR-11?

You can submit Form GSTR-11 either by using a Digital Signature Certificate (DSC) or through Electronic Verification Code (EVC).

Can I revise Form GSTR-11 return after filing?

No, once you have filed Form GSTR-11, you cannot make any changes or corrections to it later.

Are there any ledgers maintained for UIN holders on GST Portal?

Yes, UIN holders have access to their Electronic Liability Register and Electronic Cash Ledger on the GST Portal. To view these details, go to the ‘Services’ section and click on ‘Ledgers’.

By when do I need to file Form GSTR-11?

Form GSTR-11 must be filed by the 28th of the month following the month in which the inward supplies were received.

Is there any Offline Tool for filing Form GSTR-11?

No, currently there is no offline utility available for filing Form GSTR-11. It must be filed online through the GST portal.

Can I edit/delete the auto-populated details in Form GSTR-11?

No, the auto-populated details in Form GSTR-11 cannot be edited or deleted by the UIN holder.

From where can I view the upload status of Form GSTR-1/5 to Form GSTR-11?

You can view the upload status of Form GSTR-1 or GSTR-5 related to GSTR-11 from the GST portal after logging in with your UIN credentials.

Can I preview Form GSTR-11 before filing?

Yes, the system allows you to preview Form GSTR-11 before final submission to review the information entered.

What are the modes of signing Form GSTR-11?

Form GSTR-11 can be signed and submitted using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC), depending on the type of entity.

Which organisations are eligible to file form GSTR 11?

Form GSTR-11 is applicable to persons holding a Unique Identity Number (UIN) under the GST regime in India. This primarily includes United Nations bodies, foreign diplomatic missions, consulates, embassies, and other notified international organisations that are entitled to claim a refund of GST paid on inward supplies in India.

Is GSTR 11 mandatory for foreign diplomatic missions in India?

Yes. For foreign diplomatic missions and similar organisations holding a UIN, filing Form GSTR-11 is mandatory when they seek a refund of GST paid on eligible inward supplies. It is used to report details of purchases made in India on which GST refund is claimed under the provisions of the GST law.

Is there a fixed monthly due date for GSTR 11?

Yes. Form GSTR-11 is required to be furnished on a monthly basis, where applicable. The due date is generally the 28th of the month following the month in which the inward supplies were received. This filing enables eligible UIN holders to claim refunds in accordance with GST regulations in India.

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Disclaimer

1. Bajaj Finance Limited (“BFL”) is a Non-Banking Finance Company (NBFC) and Prepaid Payment Instrument Issuer offering financial services viz., loans, deposits, Bajaj Pay Wallet, Bajaj Pay UPI, bill payments and third-party wealth management products. The details mentioned in the respective product/ service document shall prevail in case of any inconsistency with respect to the information referring to BFL products and services on this page.

2. All other information, such as, the images, facts, statistics etc. (“information”) that are in addition to the details mentioned in the BFL’s product/ service document and which are being displayed on this page only depicts the summary of the information sourced from the public domain. The said information is neither owned by BFL nor it is to the exclusive knowledge of BFL. There may be inadvertent inaccuracies or typographical errors or delays in updating the said information. Hence, users are advised to independently exercise diligence by verifying complete information, including by consulting experts, if any. Users shall be the sole owner of the decision taken, if any, about suitability of the same.
For customer support, call Personal Loan IVR: 7757 000 000