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

This query is : Resolved

Suresh S. Tejwani (Querist)
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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.

Ram Avtar Singh

Ram Avtar Singh (Expert)
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06 November 2025 If the IGST paid on imports is not showing in your GST portal (specifically in GSTR-2A or GSTR-2B, Part D), you should use the "Search BoE (Bill of Entry)" functionality on the portal to fetch the details from the ICEGATE system.
Steps to Resolve the Issue
Log in to the GST Portal: Go to the official website at www.gst.gov.in and log in with your credentials.
Navigate to Search BoE: Click on Services > User Services > Search BoE.
Enter BoE Details: You will need to provide the following details from your Bill of Entry document:
Port Code (six-digit code of the customs port where goods were cleared)
Bill of Entry Number
Bill of Entry Date
Reference Date (the date when the goods were cleared from customs, i.e., "Out of Charge" date, duty payment date, or amendment date, whichever is later).
Search and Query ICEGATE: Click the "SEARCH" button. If the details are not immediately displayed, or you need the most updated record, click the "QUERY ICEGATE" button. The system will fetch the latest information from the ICEGATE portal. You may need to check again after 30 minutes for the data to reflect.
Verify in GSTR-2B: Once fetched, the IGST details should appear under Part D of your GSTR-2A and GSTR-2B form for the relevant period.
If the Issue Persists
Raise a Ticket: If the Bill of Entry details still do not appear after using the "Query ICEGATE" function, you can raise a ticket on the GST self-service portal or helpdesk. Be prepared to provide details such as your GSTIN, BoE number, date, port code, reference date, and a screenshot of the BoE record on the ICEGATE portal if possible.
Manual Claim (with caution): You are generally allowed to claim eligible ITC on the basis of your physical Bill of Entry document and payment challan, even if it doesn't show in GSTR-2B. However, ensure you have all documentation for audit purposes and reconcile your purchase register with the portal data regularly to avoid mismatches and potential notices from the department.
Ensure Correct Details: Double-check that your GSTIN was correctly mentioned in the Bill of Entry filed with Customs. Any errors in the BoE details (like GSTIN, date, or amount) will prevent auto-population

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