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input IGST credit claim on import purchase

ITC / Input 11041 views 24 replies

prasad

EMPLOYEES

315 Points Joined April 2015

but not paid import purchase so how to show GSTR 3B

Replies (24)

prasad

EMPLOYEES

315 Points Joined April 2015

but not paid import purchase so how to show GSTR 3B

prasad

EMPLOYEES

315 Points Joined April 2015

not paid tax IGST

Shankar Sharma

510 Points Joined September 2016

You have made full payment on 31st August. So you can show that date in d return.

Shankar Sharma

510 Points Joined September 2016

You have made full payment on 31st August. So you can show that date in d return.

mahendra sahoo

Gst Practicion

702 Points Joined May 2016

IGST amount to we paid to custom department, it did n't reflect in electronic cash ledger balance, but how the treatment in 3b

Shankar Sharma

510 Points Joined September 2016

It will not reflect in ledger. But like I mentioned in my previous reply,

You can claim ITC for IGST as shown in Bill of entry by making entries in table 5 of GSTR -2 and filing it. Also while filing GSTR3B, in table 4, enter IGST paid, under "integrated tax" against "import of goods" .

Read more at: /forum/details.asp?mod_id=424896&offset=1

ketan

Small Business

78 Points Joined December 2008

WE IMPORT 33000 MT STEAM COAL IN FEB FROM SINGAPORE IN USD. INVOICE DATE IS 19-1-18. WE HAVE BILL OF ENTRY IN 6 PART( 6000 + 6000 + 6000 + 6000 + 5000 + 4000 ). NOW WE PAY CUSTOM DUTY AS PER BILL OF ENTRY IGST & CESS IN JAN / FEB & MAR. MY QUESTION IS WHEN I TAKE ITC OF IGST ON CUSTOM DUTY ? IN JAN ( BILLING DATE ) OR PAYMENT DATE JAN , FEB & MAR .

ketan

Small Business

78 Points Joined December 2008

goods Import in month of Jan-2018 and Customy Duty paid in Mar-2018 than when i claim ITC OF IGST ?

Shankar Sharma

510 Points Joined September 2016

In the month you paid. Surely you cannot claim ITC before paying it.

Siddharth Goel

Chartered Accountant

3031 Points Joined June 2016

Originally posted by : ketan
	goods Import in month of Jan-2018 and Customy Duty paid in Mar-2018 than when i claim ITC OF IGST ?

Any person claiming the refund of the GST tax, or the interest paid should make an application within a period of two years from the relevant date i.e. the date of payment of Custome duty/GST using the Form GST RFD-01 electronically.