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.
Business Loan
Check Eligibility
3 min
03 June 2025

A GST calculator is a helpful tool that makes filing GSTR-11 easier, especially for foreign missions and embassies in India. Users just enter the taxable amount and GST rates, and it calculates the GST parts—CGST, SGST/UTGST, and IGST—correctly. This helps in making accurate refund claims, improves compliance, speeds up refunds, and makes managing finances simpler. For organisations seeking to streamline financial processes or manage GST-related costs better, it’s advisable to check your business loan eligibility with Bajaj Finserv to access timely financial support.

What is GSTR-11?

GSTR-11 is a form used by individuals or organisations with a Unique Identification Number (UIN) to report their purchases in India. It allows these UIN holders, such as foreign embassies or international bodies, to claim a GST refund on the goods and services they buy. Filing this form helps them maintain their tax-exempt status while following Indian tax rules.

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

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.

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.

Exploring Bajaj Finserv Business Loan

Our business loan offers many benefits suited to the unique demands of growing a business quickly and efficiently.

  • Quick disbursal: Funds can be received in as little as 48 hours of approval, allowing businesses to respond promptly to opportunities and needs.
  • Easy application: Online applications streamline the process, reducing paperwork and saving time.
  • High loan amount: Businesses can borrow funds up to Rs. 80 lakh, depending on their needs and qualification.
  • No collateral: You do not have to pledge any collateral to get our business loan, which is beneficial for small businesses without substantial assets.

Bajaj Finserv app for all your financial needs and goals

Trusted by 50 million+ customers in India, Bajaj Finserv App is a one-stop solution for all your financial needs and goals.

You can use the Bajaj Finserv App to:

  • Apply for loans online, such as Instant Personal Loan, Home Loan, Business Loan, Gold Loan, and more.
  • Invest in fixed deposits and mutual funds on the app.
  • Choose from multiple insurance for your health, motor and even pocket insurance, from various insurance providers.
  • Pay and manage your bills and recharges using the BBPS platform. Use Bajaj Pay and Bajaj Wallet for quick and simple money transfers and transactions.
  • Apply for Insta EMI Card and get a pre-qualified limit on the app. Explore over 1 million products on the app that can be purchased from a partner store on Easy EMIs.
  • Shop from over 100+ brand partners that offer a diverse range of products and services.
  • Use specialised tools like EMI calculators, SIP Calculators
  • Check your credit score, download loan statements and even get quick customer support—all on the app.

Download the Bajaj Finserv App today and experience the convenience of managing your finances on one app.

Do more with the Bajaj Finserv App!

UPI, Wallet, Loans, Investments, Cards, Shopping and more

GET THE APP

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.

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’.

Show More Show Less

Related videos