25 October 2026
In our IMS, Bills of Entry for the import of goods pertaining to F.Y. 2025-26 and 2026-27 are appearing. We have already claimed the Input Tax Credit (ITC) for these in our GSTR-3B, based on the GSTR-2B that was generated at that time. our query is that 1) Is it mandatory or optional for us to take action on these entries within the IMS? 2) If no action is taken, will there be any issue regarding the validity of Import of goods IGST ITC we have already taken?
25 October 2026
Taking action in the IMS is optional because unacted entries are deemed accepted, and failing to act on past Bills of Entry where ITC was already claimed in GSTR-3B will not invalidate your legally claimed IGST credit, provided they are backed by valid documentation.