Import of Goods

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Anshuman Basu (Querist)

02 September 2020 I am Importer & have few query:-

1st/ 18% IGST calculated in BOE. How to get set off of that amount. I am very confusing regarding this.

2nd/ we are importer and we imports goods through DHL. we have about INR 4 lak IGST credit ( bill of entry), we monthly filed the GST but still this ITC is not showing on portal i.e. 2A, so how can we claim the same?

3rd/My company imported spares for installation of a machine free of cost. Can we take credit of IGST against the free supply.

4th/ We have to avail Input tax credit against the IGST paid on import of goods (goods imported in August 2019). We have received the Bill of Entry in September2019. So the due date of filling GST-3B of August, 2019 has been passed. Now we are not able to avail the ITC of the IGST paid on the import of goods. this ITC is not showing on portal i.e. 2A, so how can we claim the same?

5th/ we have imported the goods by DHl they gave bill of entry its include IGST, Customs duty and other cess as mentioned reimbursement of cost. so how to claim customs duty in GST

I am very confusing regarding this.

Lekhraj sood

Lekhraj sood (Expert)

02 September 2020 1. You can take credit of IGST paid as per BOE.
2. Imports were not included in 2A statement. So you can take the ITC of IGST based on BOE.
3. Yes, you can take the credit though there is condition of making payment of the consideration of supply.But in my view, you can take the credit since you have paid the tax and value for supply is not payable.
4. Yes, can take the credit till 20th September,2020 of the BOE dated BOE dated August/Sptember 2019.
5. Credit of custom duty cannot be claimed. Only IGST and compensation Cess credit can be taken that too based on related BOE and not based on DHL's invoice.

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