Preparing and Filing Form GSTR-11

Form GSTR-11

Important Points about GSTR-11

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.

Form GSTR-11 is to be filed on Quarterly basis. 

The form is not mandatory to be filed for such period in which there are no inward supplies received by such UIN holder. 

Before claiming a refund in Form GST RFD-10, filing of Form GSTR-11 is necessary for the relevant quarter. 

There is no due date for the Filing Form GSTR-11. UIN holder can file Form GSTR-11 any time after end of the relevant Quarter.

Pre-conditions for filing of Form GSTR-11 are:

1. The UIN holders must have a valid/ active UIN, username and password to login into the GST Portal.

2. The UIN Holders must 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.

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.

 

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.

 

 

 

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.

 

 

 

 

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:

 

• 3A-B2B: To view taxable inward supplies received from registered persons
• 3A-B2BA: To view amendment details to previously filed invoice by Supplier
• 3B-CDNR: To view Original Credit or Debit note details
• 3B-CDNRA: To view amendment details to previously filed Credit or Debit Notes by Supplier

 

 

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.

 

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)

 

 

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 to check upload status etc. (refer notes below). The downloaded excel is displayed.

 

 

Note:

• Once UIN clicks on INITIATE PRE-FILL OF GSTR-11, the upload status of Form GSTR-1/5 data in Form GSTR-11, along with upload date column of the downloaded excel sheet will be populated and then the same will now be displayed after excel download. 
• "Upload Date" column will display the date on which the record was uploaded in the excel by the GST Portal (both success/processed with error) for auto-population in Form GSTR-11, once UIN taxpayer clicks on INITIATE PRE-FILL OF GSTR-11 button.
• Upload Status column will be ‘’Yes’, if record is auto populated successfully in Form GSTR-11 tables.
• Upload Status column will be ‘’No’ if auto population fails and corresponding reason will be displayed in "reason for not uploading column".
• In case any record is not auto populated in Form GSTR-11 tables, the reason will be captured in column ‘reason for not uploading’. Some of such reasons are provided below:
  • In case a document is already filed in Form GSTR-11 by UIN and later submitted by the Supplier in Form GSTR-1/5, GST Portal will not overwrite such filed details (in Form GSTR 11). GST Portal will update the upload status as ‘No’ and will update the reason as ‘Document Filed’.
  • In case a document is already saved in Form GSTR-11 by UIN and later filed by the Supplier in Form GSTR-1/5, GST Portal will not overwrite such saved details (in Form GSTR 11). GST Portal will update the upload status as ‘No’ and will update the reason as ‘Document Already Exists'.

 

UIN holder can view/edit/delete auto-drafted details in respective tables of Form GSTR-11 (online) on GST Portal. 

 

12.1. Click the 3A - Details of Invoices received tile to enter details of taxable inward supplies received from registered taxpayers.

 

 

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.

 

 

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.

 

 

 

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.

 

 

F. File Form GSTR-11 with DSC/ EVC

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:

• ARN will be generated on successful filing of the Form.
• An SMS and email will be sent to the mobile number of authorized signatory of the UIN Holder on the successful submission of Form.
• A link would be made available to generate GST RFD-10 for claiming refund on the Returns Filing for GSTR 11 page. You can click GENERATE RFD-10 button to generate Form GST RFD-10 application form of the same quarter for which Form GSTR-11 is filed. 

  

 

 

   Source of Information-https://www.gst.gov.in/help/returns