GSTR-11 explained: inward supply statement for UIN holders

Who holds a UIN

Under Section 25(9), specialised agencies of the United Nations, multilateral financial institutions, consulates and embassies of foreign countries, and other notified persons are given a UIN rather than a regular GSTIN. They do not make taxable supplies, but they pay GST on goods and services bought in India and are entitled to a refund of that tax under Section 55.

What GSTR-11 contains

• Invoice-wise details of inward supplies received from registered suppliers
• Debit and credit notes received
• Amendments to inward supplies reported earlier
• Tax paid on each supply, which forms the basis of the refund claim

Timing and the refund link

Under Rule 82, GSTR-11 is filed for the period in which inward supplies were received, and the portal handles it by quarter. It is not needed for a period with no inward supplies. The refund application in RFD-10 for a quarter can be filed only after GSTR-11 for that quarter, and within two years from the last day of the quarter in which the supplies were received.

Points for suppliers and UIN holders

Suppliers must report sales to UIN holders as B2B supplies against the UIN in GSTR-1, and inter-state ones also in Table 3.2 of GSTR-3B. If the supplier reports the sale as B2C, the UIN holder's refund runs into difficulty, because the supply will not match. UIN holders should therefore check supplier reporting each quarter before filing. A representative familiar with refunds can assist with GSTR-11 and RFD-10.

Get it handled for you

Refund stuck or rejected? We rebuild the claim, reply to deficiency memos and follow up with the refund officer in writing. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.