IMPORT OF GOODS CREDIT
This query is : Resolved
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?
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.
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?
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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