Form GSTR-11 is a form to be filed by every registered person, who has been issued a Unique Identity Number (UIN), to get tax credit/refunds under GST. Form GSTR-11 is a statement of inward supply of goods or services or both received by Unique Identity Number (UIN) holders, which is required to be filed by them on a quarterly basis.
To create, submit and file details in Form GSTR-11, perform following steps:
A. Login and Navigate to Form GSTR-11 page
B. Download and View auto drafted details for Form GSTR-11(Excel)
C. Initiate Pre-Fill of Form GSTR-11
D. Enter/View/Edit/Delete details in various tiles
F. File Form GSTR-11 with DSC/ EVC
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard option. Alternatively, you can also click the Returns Dashboard link on the Dashboard.
2. The File Returns page is displayed. Select the Financial Year & Period for which you want to file the return from the drop-down list. Click the SEARCH button. The File Returns page is displayed. In the GSTR-11 tile, click the PREPARE ONLINE button, if you want to prepare the return by making entries on the GST Portal.
3. The GSTR-11 Quarterly Return page is displayed.
Note: You can refer to the highlighted box to view the steps to prepare Form GSTR-11.
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You can download and view all auto-drafted details in your Form GSTR-11, from the filed Form GSTR-1/5 of your suppliers, in an excel file, if required, as per steps below.
4. Click the DOWNLOAD AUTO DRAFTED DETAILS FOR GSTR-11 (EXCEL) button to download and view all auto-drafted details in your Form GSTR-11, from the filed Form GSTR-1/5 of your suppliers.
Note:
The column of upload status, upload date and reason for not uploading, in auto drafted excel will be updated only after auto-population is done by the UIN user (by clicking on INITIATE PRE-FILL OF GSTR-11 button). Auto-population of Form GSTR-11 can be initiated manually by UIN user, which is explained later. Click here to know more.
5. If number of records/lines are less than or equal to 500 records, then details are downloaded instantly in a file, else it might take up to 20 mins to download.
Note: The auto drafted excel cannot be imported in Offline tool.
Note: A sample screenshot has been provided below in case number of records/lines are more than 500 records. Multiple download links are enabled like “Click here to download Excel File -1”. User can click on each link to download the excel files. File will be downloaded in a zip folder.
6. The downloaded excel is displayed.
7. Go to individual worksheets to view auto-drafted details in your Form GSTR-11, from the filed Form GSTR-1/5 of your suppliers.
Worksheet details are as provided below:
Note: The column of upload status, upload date and reason for not uploading, in auto drafted excel will be updated only after auto-population is done by the UIN user (by clicking on INITIATE PRE-FILL OF GSTR-11 button). Auto-population of Form GSTR-11 can be initiated manually by UIN user, which is explained later. Click here to know more.
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You can pre-fill Form GSTR-11 from Form GSTR-1/5 details, as filed by your suppliers, as per steps given below. Table 3A - Details of Invoices received and 3B - Details of Credit/Debit Notes received of your Form GSTR-11 are auto-drafted from filed Form GSTR-1/5 of your suppliers. The successfully auto-populated records in Form GSTR-11 can then be viewed/edited/deleted online on GST Portal in Form GSTR-11, in respective tables (refer next section).
Note: Tables of Form GSTR-11, as auto-drafted from filed Form GSTR-1/5 of your suppliers, are given below:
| S. NO. | Tables of Form GSTR-11 auto-drafted from filed Form GSTR-1/5 | From Tables of Form GSTR-1 | From Tables of Form GSTR-5 |
| 1 | Table 3A Details of Invoices received | Table 4A,4C, of Form GSTR-1 (B2B Invoices) | Table 5 of Form GSTR-5 (outward supplies made) |
| 2 | Table 3A Details of Invoices received | Table 9A of Form GSTR-1 (Amended B2B invoices) | Table 8A of Form GSTR-5 (Amended outward supplies) |
| 3 | Table 3B- Details of Credit/Debit Notes received | Table 9B of Form GSTR-1 (Credit/Debit Notes) | Table 8B of Form GSTR-5 (Credit/Debit Notes) |
| 4 | Table 3B- Details of Credit/Debit Notes received | Table 9C of Form GSTR-1 (Amended Credit/Debit Notes) | Table 8C of Form GSTR-5 (Amended Credit/Debit Notes) |
8. Click on INITIATE PRE-FILL OF GSTR-11 to initiate pre-fill of Form GSTR-11, from Form GSTR-1/5, as filed by your suppliers. The successfully auto-populated records in Form GSTR-11 can be viewed/edited/deleted online on GST Portal in Form GSTR-11 in respective tables.
Note:
9. A confirmation message is displayed that request for pre-filling Form GSTR-11 has been initiated. It may take up to 20 minutes.
10. Once prefill process is complete, auto-drafted details are populated in the individual tables.
Note: The successfully auto-populated records in Form GSTR-11 can be viewed/edited/deleted online on GST Portal in Form GSTR-11, in respective tables.
11. You can click on DOWNLOAD AUTO DRAFTED DETAILS FOR GSTR-11 (EXCEL) button tocheck upload status etc. (refer notes below). The downloaded excel is displayed.
Note:
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UIN holder can view/edit/delete auto-drafted details in respective tables of Form GSTR-11 (online) on GST Portal. To enter details of other records of the respective period, click on the tile names below to know more.
12. Table 3A - Details of Invoices received - To enter details of taxable inward supplies received from registered taxpayers.
13. Table 3B - Details of Credit/Debit Notes received - To enter details of credit/debit notes received from registered taxpayers.
UIN holder can view/edit/delete details successfully auto-populated in Form GSTR-11, Online on GST Portal, in Table 3A - Details of Invoices received from Form GSTR-1/5. To enter details of other taxable inward supplies received from registered taxpayers, perform following steps.
12.1. Click the 3A - Details of Invoices received tile to enter details of taxable inward supplies received from registered taxpayers. If there are any records added by the supplier, the table will be auto populated.
12.2. The B2B Invoices - Summary page is displayed. Click the ADD DETAILS button.
12.3. The Details of Invoices received- Add Invoice page is displayed. In the Supplier GSTIN field, enter the GSTIN of the supplier.
12.4. In the Invoice No., Invoice Date and Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice. This field accepts only GSTIN of Normal taxpayer or Non Resident taxpayer.
Note:
Once the GSTIN of the supplier is entered, Supplier Name and Supply Type fields are auto-populated based on the GSTIN of the supplier.
The auto-populated POS is editable. Depending on selected POS, the supply type gets auto-populated.
The screen will expand downwards and more fields will appear to enter line item details of the invoice.
12.5 (a) In case of Inter-State transaction: In case the POS (place of supply) of the goods/ services is the different from the state of the supplier, the transaction is an Inter-State transaction. Notice, field for Integrated Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively.
12.5 (b) In case of Intra-State transaction: In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. Notice, fields for Central Tax and State/UT Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount. Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively.
12.6. You will be directed to the previous page and a message is displayed that Request accepted successfully. Here, you can also edit/delete the added invoices (under Actions). Click the BACK button to go back to the Form GSTR-11 page.
12.7. You will be directed to the Form GSTR-11 landing page and the 3A - Details of Invoices received tile in Form GSTR-11 will reflect the number of invoices along with Total Invoice value, Total Taxable Value and Total Tax Amount.
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UIN holder can view/edit/delete details successfully auto-populated in Form GSTR-11, Online on GST Portal, in Table 3B - Details of Credit/Debit Notes received from Form GSTR-1/5. To enter details of other credit/debit notes received from registered taxpayers, perform following steps.
13.1. Click the 3B - Details of Credit/Debit Notes received tile to enter details of credit/debit notes received from registered taxpayers.
13.2. The Details of Credit/Debit Notes received - Summary page is displayed. Click the ADD DETAILS button.
13.3. The Details of Credit/Debit Notes received - Add Note page is displayed. In the Supplier GSTIN field, enter the GSTIN of the supplier.
13.4. In the Debit/Credit Note No., Debit/Credit Note Date, Note Value and Note Type fields, enter the number, date, value and type of the Debit/Credit Note.
Note:
Once the GSTIN of the supplier is entered, Supplier Name and Supply Type fields are auto-populated based on the GSTIN of the supplier.
The auto-populated POS is editable. Depending on selected POS, the supply type gets auto-populated.
The screen will expand downwards and more fields will appear to enter line item details of the invoice.
13.5 (a) In case of Inter-State transaction: In case the POS (place of supply) of the goods/ services is the different from the state of the supplier, the transaction is an Inter-State transaction. Notice, field for Integrated Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively.
13.5 (b) In case of Intra-State transaction: In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. Notice, fields for Central Tax and State/UT Tax will appear. In the Taxable Value field against the rates, enter the taxable value of the goods or services. In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively.
13.6. You will be directed to the previous page and a message is displayed that Request accepted successfully. Here, you can also edit/delete the added invoices (under Actions). Click the BACK button to go back to the Form GSTR-11 page.
13.7. You will be directed to the Form GSTR-11 landing page and the 3B - Details of Credit/Debit Notes received tile in GSTR-11 will reflect the number of notes along with Total Note Value, Total Taxable Value and Total Tax Amount. The Total Tax Amount and taxable value are net off of debit and credit notes.
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To download the draft Summary page of Form GSTR-11 for your review, perform following steps:
14. Once you have entered details, click the PREVIEW DRAFT GSTR-11 (PDF) button. This button will download the draft Summary page of Form GSTR-11 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections before submitting Form GSTR-11.
15. The PDF file is generated with watermark of draft as the details are yet to be submitted.
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16. Select the Declaration checkbox. Click the FILE RETURN button.
17. Click the YES button.
18. The Returns Filing for GSTR11 page is displayed. Select the Declaration checkbox. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons - FILE WITH DSC or FILE WITH EVC. Click the FILE WITH DSC or FILE WITH EVC button to file Form GSTR-11.
18.1. FILE WITH DSC: Click the PROCEED button. Select the certificate and click the SIGN button.
18.2. FILE WITH EVC: Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
19. The success message is displayed and ARN is displayed. Status of Form GSTR-11 return changes to "Filed".
Note: After Form GSTR-11 is filed:
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