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nisha hussain   22 July 2021

How to claim IGST on import of goods

Good imported in June 2021 and IGST paid at the time of bill of entry. but IGST paid not reflecting in either 2A and 2B for June 2021. can I take ITC on the basis of BOE? GSTIN mentioned in BOE.

 5 Replies

prasad Nilugal

prasad Nilugal   22 July 2021

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

CA Altamush Zafar (GST Consultant)     22 July 2021

Yes you can claim ITC on the basis of BOE

1 Like
Imthias ahamed Kormath

Imthias ahamed Kormath   22 July 2021

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.
Raj C Doshi

Raj C Doshi (Practising CA)     23 July 2021

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

CA Rashmi Gandhi (Chartered Accountant)     23 July 2021

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

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