The 60-second version
GSTR-11 is monthly return for persons with UIN supplying OIDAR services — declare outward supplies, claim refund of unutilised ITC, and reconcile with GSTR-5A if applicable.
OIDAR needs UIN — regular GSTIN is wrong lane for pure foreign B2C SaaS
Online Information Database Access and Retrieval (OIDAR) services to non-taxable persons abroad require UIN registration and GSTR-11 filing.
If you supply SaaS, cloud storage, or digital content to foreign consumers without Indian establishment, map whether OIDAR rules apply before taking regular GSTIN.
Wind-down lane: GSTR-10 guide when cancelling UIN.
GST lanes for digital exports
| Registration | Return | Use case |
|---|---|---|
| Regular GSTIN | GSTR-1 + 3B | Indian B2B/B2C clients |
| UIN | GSTR-11 | OIDAR to abroad |
| Composition | CMP-08 | Small B2C goods |
| No registration | — | Pure export of services zero-rated |
GSTR-11 sequence
UIN apply
GST REG-13 for OIDAR provider.
Classify supply
OIDAR vs standard export.
File GSTR-11
Monthly by 13th of next month.
Refund RFD-10
Unutilised ITC if any.
Reconcile
Match with foreign invoices.
OIDAR loop
GSTR-11 kit
- UIN certificate.
- Foreign client invoices.
- FX conversion proof.
- GSTR-11 ACK.
- Bank FIRC if refund.
Need help with Tax & Residency?
Share your blocker in one line. Our experts will reply with practical next steps.
Mixed revenue
Many founders need both GSTIN (India clients) and export documentation (foreign clients) — not always UIN alone.
Quick visual
Animated decision map
Community signal
What to watch in real discussions
Search community threads for the exact phrase, then treat repeated complaints as risk signals rather than official advice.
Open nofollow community search ->Interactive checkpoint
Turn this guide into a decision file
0 of 4 checked
Only foreign clients?
Zero-rated export may suffice — UIN is OIDAR-specific B2C abroad.
Indian clients too?
Regular GSTIN + GSTR-1/3B for domestic leg.
Freelance Upwork?
Usually export of services — not OIDAR if recipient is business abroad.
Missed GSTR-11?
Late fee per GST law — file immediately.
Cancel UIN?
GSTR-10 final return within 3 months of cancellation.
QRMP?
UIN holders file GSTR-11 monthly — not QRMP scheme.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.