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Applicable Section for GSTR-11: 55 Central Goods and Services Tax Act, 2017
Applicable Rule for GSTR-11: 82 Central Goods and Services Tax Rules, 2017
GSTR – 11 deals with details of inward supplies of goods/ services to be furnished by a person having UIN and claiming a refund.
Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in Form GSTR 11.
The form is not required to be filed for the periods for which there are no inward supplies received by the UIN holder.
Due date of filing of GSTR – 11: By 28th of the month following the month for which statement is filed.
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