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IMPG IGST not reflected in GSTR 3B

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Mohanraj J

1238 Points Posted on 21 March 2021

Dear Friends,

We paid six IGST against Imports of Goods for the month of Feb'21. But, 4 transactions only reflected in 2B. So, we are not able to take ITC for two Imports IGST payments. Why this problem with ICEGATE? How do we bring this issues tobthe ICEGATE?

Replies (5)

Quick Summary

Businesses are facing issues where IGST paid on imports isn't appearing in their GSTR 3B via GSTR 2B. While GSTR 2B may not reflect all import data, particularly for non-computerised ports or courier imports, you can still claim Input Tax Credit (ITC). It's advisable to claim ITC based on your books and maintain relevant documents like shipping bills and Bills of Entry. If there's a minor discrepancy (within 5%), you can still claim the full amount, provided you have the necessary documentation to present if a notice is issued.

Pankaj Rawat

GST Practitioner

55067 Points Posted on 22 March 2021

Yes you can claim ITC on those Import bill also which is not reflecting in Your 2B .
The only you require to keep Shipping Bill with you & can present the same if any notice being issue in this regard.

CA Altamush Zafar

GST Consultant

15986 Points Posted on 22 March 2021

GSTR 2B doesn't show data for non computerized ports nor it shows data of imports through courier.
In case of imports take full itc as per books and maintain bill of entries accordingly

Mohanraj J

1238 Points Posted on 22 March 2021

Dear Pankaj & Altamsush Bhai, thanks for your kind assistance. But, am not able to feed full IGST amount as per BOE, it is showing only 5% differences can be availed

Pankaj Rawat

GST Practitioner

55067 Points Posted on 23 March 2021

DEAR MOHANRAJ J

ITS LIMITATION OF GST PORTAL , SO IT DOESN'T MEAN THAT TAX PAYER SHOULD BE DEPRIVE OF AVAILING ITC IN THIS REGARD. YES YOU ARE CORRECT AS PER RULE 36(4) OF CGST ACT MAXIMUM 105% OF ELIGIBLE ITC OF 2A IS ELIGIBLE, BUT ONCE YOU HAVE RELEVANT CAUSE & DOCUMENTS THAT THE ITC AVAILED IS CORRECT THEN NEED NOT WORRY, IF ANY SCN BEING ISSUED YOU CAN PRESENT YOUR CASE WITH RELEVANT DOCUMENTS ACCORDINGLY.