How to claim ITC under imports?


Input Tax Credit on Imports


How to claim ITC under importsIn GST regime, input tax credit of the integrated tax (IGST) and GST Compensation Cess shall be available to the importer and later to the recipients in the supply chain, however the credit of basic customs duty (BCD) would not be available. In order to avail ITC of IGST and GST Compensation Cess, an importer has to mandatorily declare GST Registration number (GSTIN) in the Bill of Entry. Provisional IDs issued by GSTN can be declared during the transition period. However, importers are advised to complete their registration process for GSTIN as ITC of IGST would be available based on GSTIN declared in the Bill of Entry. Input tax credit shall be availed by a registered person only if all the applicable particulars as prescribed in the Invoice Rules are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2 by such person.


Customs EDI system would be interconnected with GSTN for validation of ITC. Further, Bill of Entry data in non-EDI locations would be digitized and used for validation of input tax credit provided by GSTN.

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Vikram Singh: Can we takes GST input on import items which was purchase free of cost..

Srinivas: we have imported the goods by DHl they gave bill of entry its include IGST, Customs duty and other cess as mentioned reimbursement of cost. so how to claim customs duty in GST.


Stuti Mathur: Dear Sir, We have to avail Input tax credit against the IGST paid on import of goods (goods imported in August). We have received the Bill of Entry in September. So the due date of filling GST-3B of August, 2017 has been passed and we all know GSTR-2 has been abolished. Now we are not able to avail the ITC of the IGST paid on the import of goods. Kindly advice how we can avail the same.

Dipen Thakkar : I am Importer & have one query,,18% IGST calculated in BOE.,,how to get set off of that amount. I am very confusing regarding this.

Nupur Sharma: When will we get credit of the IGST paid on import if BOE is filled in the month of March and tax paid in the month of April

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