/** * The main template file * * This is the most generic template file in a WordPress theme * and one of the two required files for a theme (the other being style.css). * It is used to display a page when nothing more specific matches a query. * E.g., it puts together the home page when no home.php file exists. * * @link https://developer.wordpress.org/themes/basics/template-hierarchy/ * * @package WordPress * @subpackage Tally * @since 1.0.0 */ ?>
Form GSTR-11 is the return form to be furnished by the persons who have been issued a Unique Identity Number (UIN), in order to obtain refunds under GST, for all the goods and services purchased by them in India.
All persons who are holding a Unique Identity Number (UIN) are required to carry out GSTR-11 return filing. However, before proceeding on this topic, it is important to understand UIN in more detail.
The Unique Identity Number (UIN) is a special classification made for foreign diplomatic missions and embassies who are not liable to pay taxes in Indian Territory. The purpose of issuing UIN is that any amount of tax collected from the bodies/persons holding UIN is refunded back to them. However, in order to ensure that the GST is refunded and paid back to them, they need to be filing GSTR-11.
The following organizations can apply for a UIN:
The above persons/organizations can apply for a UIN using Form GST REG-13.
The GSTR-11 due date is the 28th of the month following the month in which an inward supply is received by the UIN holders. Thus GSTR-11 filing is not a monthly process, but a case-to-case basis filing, depending on supplies made.
GSTR-11, compared to other GST returns is comparatively a shorter and simpler form, the main objective of which is to capture all inward supplies, such that GST refunds can be appropriately calculated and processed.
Following are the details to be provided in the GSTR-11 form, spread across 4 tables:
Read More on GST Returns
Types of GST
GST Rates & Charges
Best Practices to Evaluate, Purchase and Implement Business Accounting Software