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IGST paid on imported goods be reflected in GSTR 2A, 2B?

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J Bilal

60 Points Posted on 24 May 2021

Dear Experts. Will IGST paid on imports goods be reflected in GSTR 2A, 2B? This is not reflected in GSTR-2A, 2B Section B2B, ISD Credit, IMPGSEZ and ect., . Is there no other way to match ITC.

Replies (3)

Quick Summary

This discussion clarifies whether IGST paid on imported goods is reflected in GSTR 2A and GSTR 2B. While it generally doesn't appear in the B2B sections, it can be found under IMPGSEZ or within 2B for certain imports. Experts advise claiming Input Tax Credit (ITC) based on the Bill of Entry and payment challan, as the tax is paid directly to the government, often via a C&F agent.

Sivaramaraju G

Learner

1307 Points Posted on 24 May 2021

No, it won't be reflected because you will pay directly to government. you can take the ITC credit based on invoice and payment challaan.

CA Altamush Zafar

GST Consultant

10402 Points Posted on 25 May 2021

Imports are being shown in 2B but imports from non computerized ports or imports through courier are not shown in 2B

Siddharth Kishan Mane

Tax Consultant

267 Points Posted on 25 May 2021

IGST paid Imports is reflected in IMPGSEZ or 2B as said above. U can take IGST cr as mentioned in Bill of Entry issued by customs. In fact the IGST & duty on import is not paid by the dealer directly its paid thru C&F agent, so pl ask ur agent, Jai Hind.