IMPORT OF GOODS CREDIT

This query is : Resolved

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Query relates to claiming ITC of import goods where Bill of Entry (Nov 2024) appears in GSTR-2B of Dec 2025. One view says ITC cannot be claimed due to Section 16(4) time limit. Another view argues time restriction does not apply to Bill of Entry, so ITC may still be eligible.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)
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22 January 2026 ITC of IMPG for the month of NOV-2024 is shown in DEC-25 GSTR-2B then it can be claim in GSTR-3B of DEC-25 or not?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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26 January 2026 Unfortunately, you cannot claim the ITC for a November 2024 Bill of Entry in your December 2025 return. Even though it has appeared in your GSTR-2B now, the legal "gate" to claim credit for that financial year has already closed.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)
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28 January 2026 In the case of GST frequency is quarterly then GSTR-3B return due in December Only and bill reflect in November GSTR-2B. So, should we claim ITC?

CA. Bhavik P. Chudasama

CA. Bhavik P. Chudasama (Expert)
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04 February 2026 With all due respect I would like to differ from Expert's view as the time restriction under Sec 16(4) laid down does not cover Bill of Entry document i.e. document to avail ITC of Import of Goods, so IMO it can claimed

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