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Import IGST paid to Indian Custom

19 January 2022

Can Please anyone confirm whether we are liable to take ITC based on Indian Custom BOE even though same is not appearing in GSTR2B. Kindly be noted that if we file GSTR3B return tomorrow then I have to pay extra cash

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4 Replies

CA Aakarsh Jain (CA) (10216 Points)
Replied 19 January 2022

If it is not coming in 2B then you can't take it in this month, take it in next month when it shows in next months 2B

Divyam Agarwal (Practicing Chartered Accountant) (959 Points)
Replied 19 January 2022

Legally you are not eligible to claim unless and until it gets reflected in your GSTR 2B.

prasad Nilugal ( GST Practitioner & Accounts ) (14165 Points)
Replied 20 January 2022

CBIC has not clerified regarding input tax credit on Imports ( Bill of entry ) not appearing in GSTR2B . You can write mail to CBIC for Clerifition .
Similarly in in case of input tax credit under RCM not appearing in GSTR2B not Clerified .

prasad Nilugal ( GST Practitioner & Accounts ) (14165 Points)
Replied 20 January 2022

Clarification in connection with , after Insertion of new section 16(aa) of the CGST act 2017 , one more condition to claim ITC , Input tax credit on Imports and RCM May not appear in GSTR2B .