If you've paid IGST on imported goods and have the Bill of Entry, you can claim the Input Tax Credit (ITC) for it. This ITC can be used against your outward supply GST. Simply take the ITC under the 'imports' section in your GSTR 3B. No further compliance is typically required to avail this credit.
25 February 2020
Importer has paid igst on import of goods and received bill of entry for import of goods. Anything else required for gst return of taking ITC of Igst paid on import of goods on against outward supply gst?