GSTR-11 is filed by UIN (Unique Identification Number) holders for purchases they made during the month. Unique Identification Number is a special category under GST which is issued for specialized agencies of United Nations organization, an organization registered under United Nations Act, 1947, multilateral financial institutions, and persons notified by commissioners. The privilege is given because forensic missions and embassies are not liable to pay taxes.
The UIN helps the holder to get the refund under GST for the goods and services they have purchased in India. The embassies, consulates, and special agencies can get UIN by registering themselves in Form GST REG-13 through GST common portal. To get the benefits of UIN, the person is needed to furnish GSTR-11 return form with the details of taxes paid on inward supplies.
Only the UIN cardholders who got the UIN registration under GST REG-13 can claim the refund by GSTR-11 form. UIN holders can be:
Every UIN holder has to furnish the details of all inward supplies in GSTR-11 by 28th of the next month following the month for which statement is filed.
As per the rules and regulations framed by the GST Council, if the taxpayers missed the last deadline for filing returns, then he would be liable to pay interest at the rate of 18 percent per annum on the GST tax payable commencing from the due dates till taxes are paid. You can further read the guidelines in detail in chapter 10 under 50 points in given link: https://cbec-gst.gov.in/CGST-bill-e.html
If the taxpayer missed the last date of filing GST returns, then interest calculations commenced from the due dates and will be calculated on the basis of:- 1000*18/100*1/365 = Rs. 0.49 per day approx.
Figures brief:-
As per the deadlines mentioned by the GST Council and the taxpayer missed that deadlines, then he would be liable to pay a penalty of Rs.100 for CGST and Rs.100 for SGST per day, commencing from the due dates till the returns are filed.
Table 1&2: Details of Taxpayer
Table 3: Details of Inward Supplies Received
All kinds of inward purchases and supplies are covered under this heading. When the Taxpayer provides his GSTIN number, this details will be auto-populated from GSTR-1 return form
Table 4: Refund amount
At the end of the furnishing all the information, the taxpayer is required to verify the authenticity by signing the form electronically on common GST portal.
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