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How to claim IGST on import of goods

22 July 2021

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.

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5 Replies

prasad Nilugal (3914 Points)
Replied 22 July 2021

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

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 22 July 2021

Yes you can claim ITC on the basis of BOE

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Imthias ahamed Kormath (910 Points)
Replied 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.