Diplomatic missions, UN agencies, and embassies in India pay GST on goods and services but can claim refunds through GSTR-11, a special return designed for UIN holders. Filing GSTR-11 accurately and on time ensures you get your refunds without delays, avoid penalties, and maintain compliance under Indian GST law.
Here’s your clear, actionable guide to GSTR-11 filing for 2025.
🔷 What Is GSTR-11?
GSTR-11 is a monthly or quarterly GST return filed by entities holding a Unique Identity Number (UIN) in India—typically:
- Diplomatic missions
- Embassies
- UN agencies
- International organizations
It reports inward supplies and GST paid on purchases to claim refunds on such taxes under Indian GST laws.
👥 Who Must File GSTR-11?
You must file GSTR-11 if:
✅ You are a UIN holder (diplomatic mission, UN body, consulate).
✅ You have made inward purchases within India and paid GST.
✅ You wish to claim a refund on GST paid.
Note: GSTR-11 is not for regular GSTIN holders; it is exclusively for UIN-based entities.
📅 Due Date & Frequency
✅ Deadline: 28th of the month following the month/quarter in which the inward supply was received.
For example:
- Supplies received in January → file by 28 February.
- Supplies received during July-Sept quarter → file by 28 October (if quarterly).
✅ Frequency: Monthly or quarterly (as applicable).
❌ No need to file if no inward supplies were made during the period.
📄 What Does GSTR-11 Include?
| Section | Contents |
|---|---|
| Part I | UIN, entity name, filing period |
| Part II | Inward supply details: supplier GSTIN, invoice number, date, taxable value, GST paid |
| Part III | Auto-calculated refund claim; bank account details required |
| Part IV | Declaration and signature via DSC/EVC |
💡 Step-by-Step Guide to File GSTR-11
1️⃣ Log In
- Visit the GST portal.
- Log in using UIN credentials.
2️⃣ Navigate
- Go to Services → Returns → Returns Dashboard.
- Select GSTR-11.
3️⃣ Select Period
Choose the relevant month/quarter for which you are filing.
4️⃣ Review Auto-Populated Data
- Supplier GSTIN
- Invoice numbers and dates
- Tax amounts
Ensure accuracy; cross-check with your purchase records.
5️⃣ Edit if Required
Correct or delete inaccurate entries.
6️⃣ Enter Refund Details
Add bank account details under the refund section.
7️⃣ Submit and File
- Submit using DSC or EVC.
- Generate and save the ARN (Acknowledgement Reference Number).
8️⃣ Claim Refund via RFD-10
Post GSTR-11 filing, generate and submit Form RFD-10 to initiate the refund process.
⏳ Refund Window
Refund claims must be filed within 6 months from the end of the quarter in which the supply was received.
Example:
For inward supplies during July-Sept 2025, the refund claim should be submitted by 31 March 2026.
⚠️ Penalties & Common Errors
Penalties
- ₹200/day (₹100 CGST + ₹100 SGST) for late filing.
- 18% interest may apply on the refundable amount if delayed.
Common Errors to Avoid
🚩 Incorrect supplier GSTIN or invoice details.
🚩 Mismatch with the supplier’s GSTR-1 submissions (leading to auto-population errors).
🚩 Missing bank account details delaying refunds.
🚩 Filing errors cannot be corrected in the same return; corrections can only be made in the subsequent period.
🚩 Missing the 6-month refund window, leading to loss of refund eligibility.
🛡️ Why Filing GSTR-11 Matters
✅ Ensures GST compliance for UIN holders under Indian GST law.
✅ Enables timely refund processing for GST paid on inward supplies.
✅ Prevents financial misstatements and penalties.
✅ Supports clean documentation for audits and diplomatic finance management.
✅ Key Takeaways
✅ Who files? UIN holders (diplomatic missions, UN agencies, embassies).
✅ When? By the 28th of the next month/quarter after receiving inward supplies.
✅ Why? To claim GST refunds on inward supplies.
✅ What to prepare? Supplier invoices, refund details, bank account, DSC/EVC for validation.
✅ Next step post-filing? Submit Form RFD-10 for refund claim.
📌 Final Notes for UIN Holders
✅ Maintain clean invoice records linked to your UIN.
✅ Reconcile auto-populated data with your supplier’s filings regularly.
✅ Set calendar reminders to ensure timely filing and refund requests.
✅ Use automated GST software if you manage multiple locations or high-volume inward supplies.
Remember, GSTR-11 is mandatory if you seek GST refunds. No provisional refund processing will occur without GSTR-11 filing, and missing deadlines can result in penalties and cash flow delays.
🚀 Next Steps
✅ Check your pending inward supply data and refund eligibility.
✅ Prepare supplier invoice and inward supply records.
✅ File GSTR-11 before the 28th deadline.
✅ Submit RFD-10 post-filing to process refunds.
✅ Track refund status and keep filed records for audit readiness.
