Payment of GST on imports under reverse charge

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This discussion clarifies the Goods and Services Tax (GST) implications for importing goods under the reverse charge mechanism when the supplier is unregistered and the importer is registered. It confirms that a self-invoice is generally not required for imports, as the Bill of Entry serves as the primary document for GST purposes. The importer is responsible for providing the correct HSN code, which can typically be obtained from customs documentation.

Anu

Anu (Querist)

03 May 2021 GST on import of goods under reverse charge under IGST Act. Supplier is unregistered and importer is registered. Whether liability to issue invoice is of the importer (self-invoicing) under IGST Act as per Section 20 r.w.s Section 5(3) similar to Section 31(3)(f) r.w.s Section 9(3) of the CGST Act. And thus who is responsible to furnish the correct HSN code?

CA Altamush Zafar

CA Altamush Zafar (Expert)

04 May 2021 Keep an invoice since the law demands. However ITC can be availed on the basis of bill of entry. HSN code is also a requirement in customs so you can take HSN from custom docs

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

05 May 2021 In case of import of goods, there is no need to generate self invoice because BE is available. Refer the link: https://cbic-gst.gov.in/sectoral-faq.html (Answer to Q12). Importer has to provide HSN while filing BE.

Rajamahendra Varma M.B.A.,LL.B

Rajamahendra Varma M.B.A.,LL.B (Expert)

15 June 2021 All imports may have seller invoice and custom duty will get paid based on custom's valuation/invoice value. No need to give self invoice. In absence of import invoice, customs bill of entry is fine along with packing slip, and proof of payment.

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