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How to Claim ITC on Import Goods

Rajeev Pandey (31 Points)

31 October 2018

Dear Sir,
please guide me for claim IGST input pay to custom department for Import goods.

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12 Replies

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 31 October 2018

In GSTR 3b , Show IGST charged in SB (BOE) in table 4 under Row A(5) All other ITC

Rajeev Pandey (31 Points)
Replied 01 November 2018

but GSTR2A not reflect import purchase

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 01 November 2018

DEAR

IT WILL NOT REFLECT IN GSTR 2A, THE SUPPLIER FOR THE SAME IS IN NON TAXABLE TERRITORY (HE WILL NO FILE GSTR1)

HENCE ON THE BASIS OF SB TAKE THE INPUT

robin garg (ipcc) (275 Points)
Replied 01 November 2018

It will not be reflected in gstr 2A and you have to show it in table no. 4 of elegible itc under the row named import of goods

vikram kerekar (1241 Points)
Replied 01 November 2018

i have import goods gst @ 18 % and sale in local as same gst rate.and i have near about 14 lac refund balance in gst portal, i have file gst refund application in invert taxtracture. and ahve submitted my arn to officer but he say you can not get refund on this case.pls gai what can i do.

moorthy raju (STUDENT) (47 Points)
Replied 21 August 2020

BILL DATE - 15-02-2020 AND BILL OF ENTRY DATE IS 25-4-20 AND WHEN CAN WE CLAIM ITC ? FOR IMPORT PURCHASE.

Rajendra Prabhu (Associate ) (59 Points)
Replied 21 August 2020

Dear Rajeev pandey Ji, You can claim input in 3B return. In terms of Section 16 read with rule 36- documentary requirement and conditions for claiming input tax credit , Bill entry is sufficient to claim input tax credit.

Rajeev Pandey (31 Points)
Replied 21 August 2020

Thank you sir

VISHAL RANA (ASS.ACCOUNTANT) (22 Points)
Replied 30 June 2021

BILL OF ENTRY DATE - 31-05-2021 AND ICEGATE PAYMENT DATE IS 03-06-2021 AND WHEN CAN WE CLAIM ITC ? FOR IMPORT PURCHASE. PLEASE CONFIRM WHICH MONTH CLAIM IN 3B

CA Robin Garg (1263 Points)
Replied 30 June 2021

What is the date of bill of entry and date of receipt of goods

CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 30 June 2021

Bill of entry details can be seen in GSTR 2A or 2B from July 2020 onwards. If not, ICEGATE provides monthly information.

Credit on import of goods does not have any time limit - proviso to section 16(4) uses only 'invoices' or 'debit notes' so no link to customs-related documents. So from july 2017 till date related credit on import of goods are eligible.

Shankar Sharma (505 Points)
Replied 30 June 2021

IGST paid by importer will reflect in GSTR2B and gets auto populated in GSTR3B. It takes data from ICEGATE portal. ITC can be claimed by in 3B by entering the amount against import of goods. ( It will be already auto populated )