ITC of Bill of Entry

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This query is : Resolved

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If your IGST paid on a Bill of Entry isn't appearing in your GSTR-2A, you can still claim the Input Tax Credit (ITC). This is common for imports via certain ports or couriers. While it may appear in the next month's GSTR-2A, you can claim the ITC based on the Bill of Entry itself.

Vipul Acharya

Vipul Acharya (Querist)
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17 June 2021 IGST Paid against Bill of Entry on 12th May-21, but bill of Entry not reflecting in GSTR-2A.

Can we claim ITC on the basis of entry, Rs. 40 Lacs ITC to be claimed.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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17 June 2021 Wait and claim it in next month, it will appear in next month 2A.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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17 June 2021 Yes take itc on bill of entry. There are some ports and also import through courier do not get reflected in 2A/2B. Take itc on the basis of bill of entry.