How to claim ITC under imports? Posted on 20 April 2023 Category : GST Input Tax Credit on Imports In 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. Impact of GST on imports in India Applicable import duty after GST implantation How to calculate IGST under imports? Changes in IEC after GST Linking IEC with GSTIN in customs Import under EPCG after GST GST on imports by EOUs and SEZs Changes of operation of SEZ Does CVD exists under project imports? Baggage clearance after GST implementation Refund of SAD paid on imports How to claim ITC under imports? Procedures to claim Drawback after GST implantation How to claim IGST refund on exports? Export procedure changes after GST implementation Factory stuffing procedures after GST implementation Import of goods attracts IGST but not CVD under GST regime Import goods attracts IGST and CVD under GST regime Import Goods attract IGST, CVD and Compensation Cess under GST regime Safeguard duty and Anti-dumping duty after GST implementation Zero rate of GST on sale of Lichi Any GST exemption on Live Aquatic invertebrates? Zero rate of GST on sale of live crabs Any GST attraction on sale of Live Mammals? Should I need to pay GST on live Mules? Is GST payable on sale of Live Poultry Turkeys? Click here to know GST rate on Goods and Services GST Exemption list of goods and services Find HSN number or Service tariff code for GST GST registration guidelines Indian GST Laws How to export your goods? Learn exports imports free of cost Comments Vikram Singh: On 17 October 2017 Can we takes GST input on import items which was purchase free of cost.. Srinivas: On 16 November 2017 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. BALAKRISHNAN: On 05 December 2017 claiming of IGST PAID ON TRIMS ON ACCESSIORIES OF READY MADE GARMENTS Stuti Mathur: On 31 January 2018 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 : On 14 March 2018 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: On 25 March 2018 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 SANGEETA: On 24 July 2018 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. Ranjit Das: On 27 September 2018 My company imported spares for installation of a machine free of cost. Can we take credit of IGSTagaint the free supply. Anand Gupta: On 22 October 2018 am Importer & have one query,,18% IGST calculated in BOE.,,how to get set off of that amount. I am very confusing regarding this. bablesh kumar: On 30 October 2018 Can we takes GST input on import items which was purchase free of cost.. sukriti: On 02 November 2018 we have imported the goods by UPS.They gave bill of entry which include IGST, Customs duty and other cess as mentioned . so how to claim customs duty in GST and from where can we check it. AS purchase can be check in GST 2A.So, from where can we check input on Import. MISHRA S R: On 01 December 2018 How to claim input credit on import Sachin sawant: On 05 February 2019 we have imported the goods The bill of entry filed IGST, Customs duty and other cess as mention paid. so how to claim GST and from where can we check it. input credit was paid as igst RADHA: On 26 March 2019 how to claim input gst credit on import , let us know the procedure & which website we can login to get input of igst. Rajesh: On 06 April 2019 Boe date is March and duty paid in April. When to claim gst input. And purchase date is March or April? Venkataramanan: On 12 April 2019 We are import raw material from China we are igst in customs how we claim the itc MANJUNATHA R NAIK: On 19 April 2019 Dear sir I imported automatic silk reeling machines from China with cost of 61lak I pay igst 1152753 , in bill of entry their is no GST detail of suppliers how can I take the igst for input cost Iam an weaving industry I use silk produce by that machines sale finish cloth to garments factory please suggest me Tarsem Sharma: On 22 May 2019 I have claimed IGSt on import of Goods, in GSTR3B in the month of January 19 and February 2019. But still date IGST amount does not reflected on GST Portal. S.Arunkumar: On 06 July 2019 Dear Sir, I imported automatic silk reeling machines from China with cost of 61lak I pay igst 1152753 , in bill of entry their is no GST detail of suppliers how can I take the igst for input cost Iam an weaving industry I use silk produce by that machines sale finish cloth to garments factory please suggest me. my sals all exempted Sales only Silk Yarn Import Machinery IGST ,How to Claim Refund yogesh adik: On 24 August 2019 dear sir, we have purchased some goods as import. and we have paid igst amount to dhl express. but its not showing in GSTR2A So please confirm to me how can we take credit. please confirm me. Jaydeep Ramani: On 19 September 2019 Hello sir, I'm scrap importer & the value is very low, for example 50 but customs evaluate @ 100. Because of the quality of material, we have to sell @ 60. So every time I import I have to pay IGST for extra 40. Now, upon the request for refund to GST, office, they say we can't refund as there is no option for such refund. Need advise. Amita: On 21 November 2019 I want by paid igst refund Sanjib Kumar Sarkar: On 05 December 2019 How to obtained refunds pertaining to IGST from import. Bishwajit Dutta: On 21 December 2019 Input credit on import purchas K.Ravi Kumar: On 14 February 2020 To avail ITC of import IGST how to register GSTIN? Please explain the process S S N MURTY: On 17 February 2020 We have imported Raw Cashew in July'2017 and we got the GST registration in Aug'2017. Can we avail Input of IGST paid on imports. kindly provide Circular/Notification No. S S N Murty KK: On 29 May 2020 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 PARTH: On 02 July 2020 we are importar and we imports goods through DHL. we have abouut INR 4 lak IGST credit ( bill of entry), we monthly filed the GST but still this ITC is not showing on portal, so how can we claim the same. SUMIT: On 23 September 2020 IF I IMPORT AS ON 30-APR-2020 BUT BOE GENRATED ON 1-5-2020 THEN I AM CLAIM INPUT IN WHICH MONTH APRIL OR MAY? bijay: On 25 September 2020 Dear Sir, we have one query about GST ITC of 2017-18, 2018-19, 2019-2020, few Import BOE shpt filed GST in Other state, can we take ITC on GST, of those Wrong shpts as on date, pls advise to take action furhter. we will be highly thanks full for your support. Shanthi: On 04 December 2020 Sir Please tell me how to claim IGST paid in import clearance through DHL. It is not reflected in 2A or 2B Kannan AIYAR: On 05 January 2021 I am trying to find an answer to a simple question, but all the publications are very difficult to read and understand. If I import a raw material to produce finished good in India and export, do I get a drawback of the entire duty that I paid on the import? G. Raju: On 12 February 2021 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. Satish: On 20 March 2021 sir, we have import some goods through courier, in Dec 20 and clear through Delhi air customs. We have paid IGST amount with our correct IGSTTIN. Now we could not find IGST amount on our portal for Dec 20 and onwards. please shere your valuable guidelines, how to find out on portal Raunak Wadhwani: On 23 April 2021 Sir, We have imported goods from china on 14-jan-2021 through DHL(courier mode) . We have paid all duties but i can't see igst paid on import on my gst portal. What to do? jaykant bhanu raut: On 30 June 2021 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. R VYDYANATHA: On 09 October 2021 sir how to claim input credit from goods cleared at export under express card clearance system, because it is not appearing in icegate kunal verma: On 26 October 2021 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. malathy: On 20 December 2021 sir, we have paid import igst but not reflected in gst portal then how to clailm a igst in maual way Y S Premalatha: On 31 January 2023 how can we show the IGST imports in GSTR 3B and at what amount we should show