Input tax credit for import

I have paid IGST against import of goods

also paid:

a. ocean freight to shipping company in india + CGST + SGST

b. other charges related to import +CGST + SGST

c. Local Transport charge to my warehouse from port + CGST + SGST

My queries:

1. Can i adjust excess amount of IGST credit with CGST & SGST payable for that month as well as next month

2. Can i claim ITC under a/b/c above charges with CGST & SGST???

Replies (2)
1 yes you can adjust igst credit cgst & sgst. 2 yes you can claim ITC a,b,c against expenses

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