Import IGST paid to Indian Custom

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
Replies (4)
Quick Summary
This discussion addresses the crucial issue of claiming Input Tax Credit (ITC) for IGST paid on Indian imports when the Bill of Entry (BOE) details are not appearing in GSTR2B. While legally, ITC can only be claimed if reflected in GSTR2B, recent changes to the CGST Act suggest that import and RCM ITC might not always appear. It's advised to seek clarification from CBIC and potentially defer the claim to the next month if it appears then.

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

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 .

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