IGST paid on import will auto uploaded in GSTR 2a ?
or
we need to upload in GSTR 2 ?
what is rule as per provision
No it will not reflect in 2A & Gstr 2 is not yet started.
The data reflects in 2a of recipient when supplier files his GSTR1 , but in case of Import the supplier is in Nontaxable territory. hence not going to reflect in 2a.
In case of Import of goods the IGST charged on SB/BOE at indian custom Duty ,so rhe recepient is liable claim ITC for the same .
In cas of Service : As per the Notification 10/2017 IGST (r) , any services supplied by supplier from Non Taxable territory to Recepient In Taxable Territory , the Rexipent is liable to Do RCM.
Hence IGST Tax leviable under section 5 of the said IGST Tax Act, shall be paid on reverse charge basis by the recipient
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