import

The basis to account Import of goods is bill of entry filed at the time of clearing goods from the customs. The input tax credit can be taken only in the month in which the goods are received. Accordingly, accounting can happen in the books of accounts.

In GSTR-3B, you can consider the eligible Input tax credit of IGST paid as per bill of entry in Table 4.

You are not required to show in GSTR-1. Once they notify GSTR-2, you need to show the details of bill of entry for import of goods in GSTR-2.