IGST RELATED QUERY

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This query is : Resolved

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This discussion addresses whether a business can claim Input Tax Credit (ITC) for IGST paid on imported goods, even if the details don't appear in their GSTR-2A form. While GSTR-2A reflection is common, the key is having the correct GSTIN on the Bill of Entry. If the GSTIN is present and you have supporting documents like the Bill of Entry, you can generally claim the ITC. If it's not reflecting, contacting the courier agency or Customs House Agent (CHA) is advised to investigate and amend the Bill of Entry if necessary.

deepak

deepak (Querist)

10 March 2021 Our one of client import of goods for home consumption (Resale purpose) through FEDEX COURIER AGENCY and paid IGST on total imports. and that IGST paid details not shown under GSTR-2A form under PART D Import of goods from overseas on bill of entry. Query is that he can take ITC against of igst paid?

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

10 March 2021 As I understand, credit of IGST on import of goods can be availed if GSTIN of the importer is mentioned on the Bill of Entry. In your case, the transaction is probably missing in GSTR2A because the GSTIN of the importer is not mentioned on the BE. If so, the solution would be to contact courier agency (Fedex) and ask them to amend the BE to include the GSTIN of the importer. Such amendments would take a couple of weeks time. Once amended, the transaction would reflect in GSTR2A.

deepak

deepak (Querist)

10 March 2021 as our bill of entry GSTIN Number mentioned still GSTR-2A not reflected, so can i take ITC OF IMPORT OF GOODS??

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

10 March 2021 Yes, since you have relevant documents in support, I don't see any reason not to avail ITC in this case.

Spurto Consultancy Services

Spurto Consultancy Services (Expert)

10 March 2021 If there is correct GSTIN on your BOE then you can take the ITC of IGST. Further please contact the CHA who helped you in custom clearance. He will help you in finding out why the ITC is not reflecting in GSTR 2A.
If all things are fine then take the credit. If the department sends you any notice then submit the copy of BOE as an evidence and reply accordingly.

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