GSTR-11 is a quarterly return specifically for persons who have been issued a Unique Identity Number (UIN). These are typically foreign diplomatic missions and embassies stationed in India.The purpose of GSTR-11 is to allow these UIN holders to claim a refund of the GST paid on their inward supplies (purchases) which are meant for their official use.
Only entities holding a Unique Identity Number (UIN) are required to file GSTR-11. These usually include:
The UIN is a special identification number granted to these bodies as they are not liable to pay taxes in India and are eligible for refunds on their purchases.