IMPORT IGST OMISSION

This query is : Resolved

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

S. RAVICHANDRAN

S. RAVICHANDRAN (Querist)
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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)
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16 October 2021 Not allowed, it will lapse.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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19 October 2021 ITC available even for 2018-19 in case of imports. Take it

S. RAVICHANDRAN

S. RAVICHANDRAN (Querist)
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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)
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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.