How to claim IGST on import of goods

Have you paid IGST under RCM ?. ( Reverse charge Machanism ).

Yes you can claim ITC on the basis of BOE

But igst paid by u import purpose only.On RCM u deposits cash ,Then u make supply with value addion on same goods.Which supply to another one by an invoice .other party claim itc. if it paid by him.
The above fact point out that the importer can not claim itc but it paid,later it acept with his tax liability.

Hence , igst paid by the importer may b block.

IGST paid on imports shall be claimed in GSTR 3B returns irrrespective of whether its getting reflecting GSTR 2A / 2B.

IGST on import not reflected in GSTR-2A/2B, you can availed it in 3B