REGARDING AVAILING INPUT TAX CREDIT OF IMPORT OF GOODS IF INVOICE IS NOT SHOWING IN GSTR-2B

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06 November 2025 WHETHER INPUT TAX CREDIT OF IMPORTED GOODS CAN BE AVAILED IF BILL OF SUPPLY IS AVAILABLE BUT INVOICE HAS NOT SHOWN IN GSTR-2B?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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06 November 2025 - ITC on Imports is not dependent on GSTR-2B
- Unlike domestic purchases, ITC on imports is claimed based on the Bill of Entry, not GSTR-2B.
- GSTR-2B reflects ITC from suppliers’ GSTR-1 filings, but imported goods are taxed via IGST at customs, not through supplier invoices.
- Required Documents for ITC Claim
- Bill of Entry (customs document showing IGST paid)
- GST-compliant invoice (if issued)
- Proof of IGST payment at the time of import
- Accounting records showing receipt and use of goods in business
- Bill of Supply ≠ Invoice for ITC
- A bill of supply is issued for exempted or composition scheme supplies and does not carry tax, hence not valid for ITC.
- For imports, the Bill of Entry substitutes the invoice for ITC purposes.
- GSTR-2B Non-reflection is not a bar
- Rule 36(4) of CGST Rules restricts ITC to invoices in GSTR-2B for domestic purchases, but this rule does not apply to imports.
- ITC on imports is claimed under Section 16 of CGST Act and Section 3 of IGST Act, based on IGST paid at customs.

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