ITC on Import IGST

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This discussion addresses a common query regarding the Input Tax Credit (ITC) for Integrated Goods and Services Tax (IGST) paid on imports. The user paid the IGST on 20th November 2023, and it appeared in their GSTR-2A, but they received the actual goods on 3rd December 2023. The core question is whether they can claim the ITC in November or if they must wait until December due to the condition stipulated in Section 16(2)(b) of the GST law, which relates to the receipt of goods.

Rakesh Sharma

Rakesh Sharma (Querist)
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04 December 2023 Dear Experts,
We have paid custom duty including IGST on 20th Nov 2023 and it is showing in 2A, but we received the goods on 03rd Dec-2023.

Can we claim ITC in Nov or we should avail the same in Dec because of 16(2)(b) condition.

Kindly advise.

Rakesh Sharma