How to avail input tax credit in case of import purchase

This query is : Resolved 

16 February 2021 what is the procedure to avail input tax credit-IGST in case of import purchase

16 February 2021 Refund available if you are exporting or you are under inverted duty structure

16 February 2021 please explain. if there is any form for claiming ITC

16 February 2021 To avail itc you can simply insert value in gstr3b under import of goods. Bill of entry is valid document take itc
The same will also reflect in your gstr2b


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