Inward supplies
Each purchase in the period, with the supplier's details, the invoice and the value.
GSTR-11 · UIN holder refund return
GSTR-11 explained: the inward supplies return for UIN holders claiming a refund
GSTR-11 is the return that a Unique Identity Number (UIN) holder files to report the inward supplies it received and the GST it paid on them. Embassies, UN bodies and certain other notified entities use it to support a refund of that tax. This guide explains who files, the 28th due date, the refund route and the documents that keep a claim from being rejected.
Last reviewed 17 October 2026 · Independent guidance, not a government service
01 / The basics
What GSTR-11 is for
Certain bodies enjoy tax exemption on their own supplies under international arrangements, but they still pay GST on goods and services bought in India. GSTR-11 is the statement that records those inward supplies, so the tax paid can be claimed back.
The return is not a registration return for a trading business. It is a support document for a refund, and the refund itself is claimed separately through the portal once the statement is in place.
02 / Who files
Who files GSTR-11
| Holder | Typical situation | What they file |
|---|---|---|
| Embassies and consular offices | Buying goods and services in India | GSTR-11 and the refund claim |
| UN bodies and similar agencies | Purchases for official operations | GSTR-11 and the refund claim |
| Other notified entities | Purchases covered by a notification | GSTR-11 as the notification requires |
| Registered businesses | Claiming input tax credit | Not GSTR-11. Use GSTR-3B |
03 / What it reports
The contents of the statement
Tax paid
The CGST, SGST or IGST paid on each purchase, which is the amount being claimed back.
UIN details
The holder's UIN and the basis of the exemption, which the refund officer checks.
04 / Claiming the refund
The refund route, step by step
- 01
Collect the invoices
Gather every tax invoice for the period, with proof of payment and the UIN certificate.
- 02
File GSTR-11
Report the inward supplies and the tax paid for the period, by the 28th of the following month.
- 03
Apply for the refund
Submit the refund application on the portal and attach the supporting details, following the procedure in the rules.
- 04
Track the outcome
Respond to any queries promptly, since a gap in the documents is the usual reason a claim stalls.
05 / Avoid these
Common GSTR-11 mistakes
Missing invoices
A refund is only as good as the invoices behind it. Keep every one, with the tax shown and the holder's details correct.
UIN mismatch
A UIN that does not match the invoices or the certificate causes queries and delays.
Late filing
A late GSTR-11 delays the refund and can attract a late fee on the statement.
Treating it as a business return
A UIN holder that is not a notified body should check whether GSTR-11 applies, or whether another return is needed.
Questions people ask
Frequently asked questions
What is GSTR-11?
GSTR-11 is the return filed by a person who holds a Unique Identity Number (UIN), such as an embassy, a United Nations body or another notified entity. It is a statement of the inward supplies the UIN holder received in the period, with the tax paid on them, and it supports a refund claim for that tax.
Who has to file GSTR-11?
Holders of a UIN file GSTR-11. These are typically foreign diplomatic missions, consular offices, UN bodies and certain other notified organisations that buy goods or services in India and pay GST, but are entitled to a refund of that tax under the rules.
Why is a UIN holder refunded GST?
Certain bodies enjoy exemptions from tax on their supplies under international arrangements, but GST is charged to them on purchases in India. They can claim a refund of that tax, and GSTR-11 is the statement that supports the claim.
When is GSTR-11 due?
GSTR-11 is generally due by the 28th of the month after the period. Confirm the current date on the GST portal, since dates can be changed by notification.
What is the refund process?
After filing GSTR-11, the UIN holder applies for the refund through the portal using the refund application form, and attaches the supporting details. The refund is then processed following the normal refund rules, so keep the invoices and proof of payment ready.
What documents support the claim?
Keep the tax invoices for every purchase, proof of payment, the UIN certificate and any supporting correspondence. The refund depends on each invoice showing the tax and the UIN holder's details, so the records need to be complete.
Is GSTR-11 the same as GSTR-2A or GSTR-2B?
No. GSTR-2A and GSTR-2B are statements for registered businesses that claim input tax credit. GSTR-11 is the return for a UIN holder that is seeking a refund of the tax it paid. The two serve different purposes.
What happens if the refund claim is rejected?
A rejected claim can be reviewed or appealed under the procedure in the rules. The reason for rejection is usually a documentation gap, such as a missing invoice or a mismatch in the UIN details, so fixing those is the first step.
Can a regular business file GSTR-11?
No. GSTR-11 is for UIN holders. A regular registered business claims input tax credit through its own returns, such as GSTR-3B, and does not file GSTR-11.
Is this page an official service?
No. GSTVibe is an independent guide and is not affiliated with GSTN or the tax department. We do not file returns or process refunds for you. Confirm the rules on the GST portal and speak to an adviser about your own refund claim.
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This guide is informational and is not legal or tax advice. GST rules, forms and portal steps change. Confirm the current position on the official GST portal (gst.gov.in) and CBIC sources, and speak to a qualified adviser about your own facts. GSTVibe is not affiliated with GSTN or the tax department.