Delay in processing of refund of UIN’s entities due to not reporting information correctly in GSTR-11

In order to claim GST refund UIN’s entities have to file invoice level data in their FORM GSTR-11 on the common portal. It is observed by department that many UIN entities while filing invoice data not reporting their place of supply correctly.

Under GST, chargeability of CGST/SGST or IGST on tax invoice determines by place of supply.

Therefore it is advised by the department that place of supply reporting in GSTR-11, should be exactly matched the details mentioned in the invoice. Wrong reporting of data in GSTR-11 may lead to delay in processing/rejection of refund claims.