igst paid on import of goods

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

IGST paid on import will auto uploaded in GSTR 2a ?

- No... Bcoz, The Party is not in India & can't registered under GST. Also the IGST collected by Customs dept. So, no need to worry about in GSTR 2A. You can take that ITC.

or 

we need to upload in GSTR 2 ?
- No... It's not started OR not applicable***


what is rule as per provision?
Pls read sec 5 as per Mr Pankaj Rawat and / with sec 13 of IGST act

Thank you sir.

 

What is the consequences for reconciliation of GSTR 2 A with our books of accounts while we filing GSTR 3 B  and what about 10% Restriction rules. Whether any particular exemption is there for IGST input taken on Bill of entry?

No more particular exempt or rules or notification...
But, We don't be consider the import IGST on rule of 10%...

The rule applicable to which is showing in GSTR 2A related activities like suplier's filings...

Dear Experts

 

good day

 

i ma newly joined this group and would like to post my business related query as under

 

we are a proprietorship firm having office in Chhattisgarh we mainly import metals and minerals and now wish to expand our business and go for import and trading of all types of dry fruits

i want experts guidance on below as we obtained all commercial certificates in chhattisgarh state viz  :  gstin cert/ shops and establishment with tade license pan aadhar iec code etc etc

for starting new venture of import of dry fruits we recently obtained FSSAI CENRTRAL LICENCE Too

we wish to go as per below business model  Our parent  proprietorship firm of chhattisgarh will import dry fruits on its name and file bill of entry other filing in customs in its name and complete import formalities 

we now wish to sale those imported dry fruits at maharashtra and madhyapradesh and UP to various traders we would like to know as under:

 

1.  can i sell from our chhattisgarh firm to traders in maharashtra up and mp under

2.  shall i need to take any kind of permissions from above three states where we want to sell our dry fruits

3.  what would be the % of igst on all imported dry fruits

4.  What would be quantum of GST in our state and in MP/UP?MP on dry fruits pls advise

5.  what would be % of IGST Levied while importing dry foods in customs

6.  what are other licenses/permissions shall we need to take in other state for selling dry fruits

 

pls advise point wise

 

best regards

ronjose