Sir,
My client has purchased some materials from Japan using the services of DHL as the forwarding agent. In GSTR-2B, I've noticed entries related to the import of goods, specifically mentioning DHL India and IGST. However, in Tally, I've recorded these purchases under the name of the importer. The challenge lies in reconciling this discrepancy when it comes to filing GSTR-3B.
How do I record these event in my books?
Hi Avinash,
Your question on GST treatment for import transactions via a forwarding agent like DHL and reconciling it with GSTR-2B and GSTR-3B is quite common. Here's how you can approach it:
Importer of Record:
Usually, the importer of goods (your client) is liable to pay IGST on import under reverse charge and claim ITC. But the invoice or bill from the customs clearing agent (like DHL) will be in their name for services provided (customs clearance, freight, etc.).
GST on Import:
IGST on imported goods is paid at the time of customs clearance (customs bill).
This IGST is available as ITC in GSTR-3B under “Input Tax Credit on Imports”.
Entries in Books:
The imported goods cost (including customs duty, freight, insurance) should be capitalized in inventory/purchase ledger under your client’s name (importer).
GST paid on import (IGST on customs bill) should be recorded separately to avail input tax credit.
GSTR-2B and 2A from DHL:
The GST portal shows IGST charged by the forwarding agent (DHL India) on their services (freight, customs clearance). This will appear in GSTR-2B as inward supply from DHL.
Your client must record this GST on freight/forwarding charges as input credit separately.
In Tally / Books:
Record the imported goods cost (from customs documents) as purchase under your client’s name.
Record the service invoice from DHL India separately for freight/customs clearance services with IGST.
Claim ITC on IGST paid on customs and on forwarding services (as per invoices).
In GSTR-3B:
Report IGST paid on imported goods under “Input Tax Credit on Imports” (Table 4B)
Report IGST on forwarding agent’s services under “ITC available on inward supplies liable to reverse charge” (if applicable) or normal ITC.
| Transaction | Recorded Under | ITC Claimed In GSTR-3B |
|---|---|---|
| Imported Goods Cost | Purchases (client) | ITC on import of goods |
| Freight / Customs services | Expense (DHL invoice) | ITC on forwarding agent |
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