GSTR-11 is a return that needs to be filed by people having UIN (Unique Identification Number). This return provides the details of the inward supplies. According to a GST provision, ‘Inward Supply’ means the acceptance of goods or services or both by purchase, acquisition or any other means with or without consideration.
What is UIN?
The UIN or the Unique Identity Number (UIN) is a special classification that has been made under GST for foreign diplomatic missions and embassies. These people or entities are not liable to pay tax under Indian jurisdiction. The UIN was created for the sole purpose of refunding any tax that has been collected from these people/bodies. However, to make sure that GST is refunded and paid back to them, GSTR-11 have to be filed by them. Read More at: http://bit.ly/2BphgYl