IMPORT IGST OMISSION

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This discussion addresses how to claim input tax credit (ITC) for import IGST that was omitted from GSTR-3B filings for the financial year 2018-19 due to a clerical error. While the GSTR-3B for September 2021 can be used to claim credit for the financial year 2020-21, the situation for 2018-19 is less clear. Although the Act doesn't explicitly restrict claiming ITC on imports for earlier years, it's advised to seek professional guidance to ensure correct procedure and avoid complications.

S. RAVICHANDRAN

S. RAVICHANDRAN (Querist)

15 October 2021 IF IMPORT IGST OMISSION TO FILE THE GSTR-3B FOR THE YEARS 2018-19 BY CLERICAL MISTAKE. PLEASE LET ME KNOW HOW TO NOW GET CREDIT IN THE GSTR-3B FOR THE MONTH OF SEPT.2021 FOR THE OMISSION. PLEASE CLARIFY

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

15 October 2021 For the FY 2020-21 credit can be claimed in GSTR 3b of September 2021.

S. RAVICHANDRAN

S. RAVICHANDRAN (Querist)

16 October 2021 Sir,
The omission relates to the year 2018-19, The omission will be file during sept.2021 for the omission in 2018-19.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

16 October 2021 Not allowed, it will lapse.

CA Altamush Zafar

CA Altamush Zafar (Expert)

19 October 2021 ITC available even for 2018-19 in case of imports. Take it

S. RAVICHANDRAN

S. RAVICHANDRAN (Querist)

31 October 2021 Sir
Please let me know relevant section for import IGST omission input credit taken for the FY 2018-19 .

CA Altamush Zafar

CA Altamush Zafar (Expert)

31 October 2021 The act doesn't restrict taking of ITC on imports for earlier years. So as such there is no specific provision allowing it.
If you need a detailed explanation better take a professional opinion to avoid confusions.

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