How To File GSTR-11
1. What is Form GSTR-11?
Form GSTR-11 is to be filed by persons who have been assigned a Unique Identity Number (UIN). It is a statement of inward supply of goods or services or both received by an UIN holder.
2. Who needs to file Form GSTR-11?
Persons having Unique Identification Number (UIN) are required to file Form GSTR-11.
3. By when do I need to file Form GSTR-11?
Form GSTR-11 is to be filed on Quarterly basis. However, the form is not mandatory to be filed for such period in which there is no inward supplies received by such UIN holder. However, before claiming refund through Form GST RFD-10, filing of Form GSTR-11 is necessary for that relevant quarter.
4. Is there any due date to file Form GSTR-11?
There is no due date for Filing of Form GSTR-11. UIN holder can file Form GSTR-11 any time after end of the relevant Quarter.
5. From where can I file Form GSTR-11?
Form GSTR-11 can be accessed on the GST Portal, post login in the Returns Dashboard by the UIN holder.
The path is Services > Returns > Returns Dashboard.
6. Is there any Offline Tool for filing Form GSTR-11?
Yes, there is an offline tool for filing Form GSTR-11.
7. What are the pre-conditions for filing Form GSTR-11?
Pre-conditions for filing of Form GSTR-11 are:
1. The UIN holders should have a valid/ active UIN and password to login into the GST Portal.
2. The UIN Holders should also have valid mobile number details updated for filing through EVC or non-expired/ non-revoked digital signature (DSC) where DSC is prescribed as mandatory for signature.
Please note that signing with DSC would not be applicable for UIN who have not provided PAN details.
8. What happens after Form GSTR-11 is filed?
After Form GSTR-11 is filed:
1. ARN will be generated on successful filing of the Form.
2. An SMS and email will be sent to the mobile number of authorized signatory of the UIN Holder on the successful submission of Form.
3. A link would be made available to generate GST RFD-10 for claiming refund on the Returns Filing for GST GSTR 11 page.
9. Can I preview Form GSTR-11 before filing?
Yes, you can preview Form GSTR-11 before filing on the GST Portal.
10. What are the modes of signing Form GSTR-11?
You can file Form GSTR-11 using DSC or EVC.
Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.
The GST Portal accepts only PAN based Class II and III DSC.
To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html
Please note DSC signing cannot be used in case PAN has not be provided for the authorized signatory during registration.
Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.
11. Are there any ledgers maintained for UIN holders on GST Portal?
There are no Electronic Liability Register, Electronic Cash Ledger and Electronic Credit Ledger for UIN holders on GST Portal.