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Import in gstr 2a
does import of goods gets reflected in gstr 2a or gstr 2b?
Replies (13)
Quick Summary
It will appear in gstr2b
How come..
Why? What's wrong?
The exporter is from another country. he will not be filing gstr 3b. then how come this purchase will get reflected in gstr 2b
No, gst on imports is paid by the importer on reverse charge basis.
That's fine
But the data in gstr 2b gets fed from the gstr 1 of the seller. if that's case, exporter may not file gstr 1 in most of the cases as he is not a resident. then how come the import will get reflected in gstr 2b
But the data in gstr 2b gets fed from the gstr 1 of the seller. if that's case, exporter may not file gstr 1 in most of the cases as he is not a resident. then how come the import will get reflected in gstr 2b
Import of goods covers Bill of entry. Against Bill of entry Customs Duty and IGST will be paid. Based on the Bill of supply can avail input credit. Also Bill of supply details will be reflected in GSTR 2B.
Thanks rajendra. but such imports will not get reflected in gstr 2a? why if so?
Has to verify the Icegate portal for concern GSTIN has updated or not. If not, update the GSTIN.
Gstr1 alone is not the source of data for gstr2b but one among others.
In case of imports, the importer would provide importer's gstin during customs clearance and pay customs duty under RCM on icegate portal which ultimately gets updated in gstr2b of the importer.
| Originally posted by : Gowtham | ||
 |
Thanks rajendra. but such imports will not get reflected in gstr 2a? why if so? |  |
What I feel is when gstr2a was introduced, the govt probably had no infrastructure to capture data related to import of goods from icegate portal and they would have improved this when gstr2b was introduced.
In my knowledge the Tax which, paying on imports will be as per the proviso to Section 5(1) of IGST Act, which shall be dealt with Regular charge.
Thanks poornima n Rajendra
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