
GSTR-11: Meaning, Eligibility, Due Date & Procedure
GSTR-11 is a return form to be filed by every registered person who has been issued a Unique Identity Number (UIN) to get tax credit/refunds under GST for all the goods/services they purchase in India. Based on the GSTR-11 return filing, GST refunds will be processed by the Government. Form GSTR-11 is a statement of inward supply of goods or services or both received by Unique Identity Number (UIN) holders. In this article, we look at the procedure for GSTR-11 filing in detail.Need help to file your GSTR-11? Our IndiaFilings GST experts easily file your GSTR-11 returns with expert guidance!
What is GSTR-11?
GSTR-11 is a quarterly return that must be filed by every registered person who has been issued a Unique Identity Number (UIN) under the GST regime. It serves as a statement of inward supplies of goods or services or both received by UIN holders. The primary purpose of filing GSTR-11 is to enable these entities to claim tax credits or refunds on the GST paid on their inward supplies.
GSTR-11 Due Date
All UIN holders are required to file a quarterly GSTR-11 return. The GSTR-11 for a particular month can be filed upon the completion of that month. The due date for filing the GSTR-11 is before the 28th of the following month, that statement is filed on their inward providers if they need to say the refund. Note: It is mandatory to have a valid UIN in order to be eligible to file GSTR-11 and claim the tax refund.Details to be Provided in GSTR-11 Returns
Form GSTR-11 consists of four main sections that need to be carefully filled out by UIN holders.
- UIN: In this section, the Unique Identity Number (UIN) assigned to the notified body by the GST administration must be entered.
- Name of the Person Having UIN: The name of the UIN holder will be auto-populated based on the GST database when filing the return.
- Details of Inward Supplies Received: This section requires the GSTIN of the suppliers. Once the GSTIN is entered, the details of inward supplies will be auto-filled from the suppliers’ GSTR-1. UIN holders are not allowed to modify these details manually.
- Refund Amount: The refund amount is auto-calculated based on the details of inward supplies. UIN holders need to provide their bank details for the credit of the refund directly into their account.
Below, we have attached the GSTR-11 form for your reference,
Pre-requisites to File GSTR-11
Before filing GSTR-11, the UIN holder must ensure they have the relevant tax invoice, debit note, or credit note for each inward supply to be declared. Additionally, it is essential that the UIN was communicated to the supplier at the time of purchase, allowing the supplier to report the transaction correctly in their GST returns. This ensures that all inward supplies are accurately reflected and matched in the GSTR-11 filing.
Procedure for Filing Form GSTR-11
The taxpayers must follow the below procedure to file GSTR-11 for claiming refunds under GST for all the goods and services purchased in India.Visit GST Portal
Step 1: Firstly, the taxpayers have to visit the Goods and Services Tax portal to apply for Form GSTR-11 to claim for refunds under GST. [caption id="attachment_66492" align="aligncenter" width="844"]
Login into Portal
Step 2: Click on the ‘Login’ button to access the username and password page. Step 3: Enter the correct ‘Username’ and ‘Password’ credentials along with the captcha in the required field and click ‘login’. [caption id="attachment_66499" align="aligncenter" width="792"]
File Returns
Step 4: After logging in, select ‘Returns Dashboard’ command from the Returns Menu under the service tab that is visible on the home page. [caption id="attachment_66504" align="aligncenter" width="935"]

Fill in the Right Credentials
Step 10: Click on the following tiles, to know and enter related details:- Details of Invoices received
- Details of Credit/Debit Notes received

Details of Invoices received
Step 11: Click on the Details of Invoices received tile to enter details of taxable inward supplies received from the registered taxpayers. Step 12: The Details of Invoices received - a Summary page will be displayed. Now click on the “Add Details” button.

In case of an Intra-State transaction
Step 16: In case the POS (place of supply) of the goods and services is the same State as that of the supplier. Step 17: Enter the taxable value of the goods or services and the cess amount. [caption id="attachment_66530" align="aligncenter" width="690"]
In case of an Inter-State transaction
Step 19: In case the Place of Supply (POS) is different from the State of the supplier, the transaction becomes an Inter-State transaction. Step 20: Now enter the taxable value of the goods or services and the cess amount in the respective fields. [caption id="attachment_66532" align="aligncenter" width="674"]


Preview GSTR-11
Step 26: Now click on the “preview” button, once the details are entered. The draft summary page will be downloaded on clicking on the preview button. [caption id="attachment_66544" align="aligncenter" width="795"]
File GSTR-11 with DSC/ EVC
Step 28: Select the Declaration checkbox and click on the File Return button. [caption id="attachment_66550" align="aligncenter" width="793"]

Using DSC Option
Step 33: If using a DSC, it is required to select the registered DSC from the emSigner pop-up screen and then proceed from there accordingly.Using EVC Option
Step 34: Enter the OTP that has received and then click on the Validate OTP button. [caption id="attachment_66562" align="aligncenter" width="605"]
Acknowledgement Message
Step 36: On successfully filing the application for cancellation of registration, the system will generate the ARN and display a confirmation message. Step 37: The status of the GSTR-11 return changes to "Filed". [caption id="attachment_66556" align="aligncenter" width="803"]
Related Articles on GSTR Filing
- GSTR-1 Filing
- GSTR-2 Filing
- GSTR-3 Filing
- GSTR-3B Filing
- GSTR-4 Filing
- GSTR-5 Filing
- GSTR-5A Filing
- GSTR-6 Filing
- GSTR-7 Filing
- GSTR-8 Filing
- GSTR-9 Filing
- GSTR-10 Filing
About the Author
SINDUJA SPost By IndiaFilings.
Updated on: March 28th, 2025
Related Guides
Popular Post

In the digital age, the convenience of accessing important documents online has become a necessity...

The Atalji Janasnehi Kendra Project that has been launched by the Government of Karnataka...

The Indian Divorce Act governs divorce among the Christian couples in India. Divorce...

When an individual has more than a single PAN card, it may lead to that person being heavily penalised, or worse,...

Employees Provident Fund (PF) is social security and savings scheme for employee in India. Employers engaged...