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ITC of GSt paid on Imports of Goods and provisioins of Sectioin 16 & Rule 36, Goods and Services Tax - GST

Issue Id: - 117751
Dated: 8-1-2022
By:- Vinay Kunte
ITC of GSt paid on Imports of Goods and provisioins of Sectioin 16 & Rule 36

  • Contents

As per the amended provisions of Section 16(2) read with the Amended Rule 36(4) the ITC can be claimed only when the supplier has communicated the details of the Invoices to the recipient through the GSTR-1 Return and he has paid the GST to the government i.e. GSTR-3B Return has been filed by him.

Now, similar to the ITC of GST paid under RCM, the GST is paid on Import of Goods (IGST) at the time of clearance of Goods for Home Consumption from the Customs clearing station which is well before the receipt of the Goods.

Can the ITC of the IGST paid on Import of Goods be claimed even if the same is not auto-populated to GSTR-2B as all the conditions are satisfied to avail the ITC such as - the Goods are received under the cover of the document as defined under Section 31, GST has been paid to the government and the supply received is for furtherance of Business. There is no question of the supplier to be filing any GSTR-1 Return as well as a third party making the payment of GST to the Government.

It is observed that the BOE's are not auto-populated to the GST Portal under the GSTIN of the importers even if the same are correctly transmitted by the ICEGATE portal of the Customs. The search BOE transaction given by the GSTN is almost useless as each search requires 20-30 minutes and that too only if the reference date and BOE date is correct in search wherein the BOE date is readily available but the reference date in any one of the 3 dates - BOE date, Payment date or OOC Date which consumes a lot of Man-hours even after the payment of GST to the government and all other provisions of Law & rules are complied with.

Please provide your valuable guidance in the matter.

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Showing Replies 1 to 3 of 3 Records

1 Dated: 8-1-2022
By:- Shilpi Jain

As per 16(2)(aa) talks of only invoice and debit note and not bill of entry. So said provision not applicable for BoE. Also a circular

Was issued which mentioned 36 (4) is applicable only for those documents which are required to be disclosed by supplier in GSTR-1

2 Dated: 9-1-2022


For this you must generate the ticket with GST support or GST self-service portal providing several information consisting of the full information about BE records, GSTIN, BE Number, BE Date, Port Code, Reference Number, and Screenshot of ICEGATE portal including BE record.

3 Dated: 14-1-2022
By:- Shilpi Jain

Going by the provisions, you can go ahead with availing the credit w.r.t. the BoEs. You could consider raising the ticket as mentioned by CA Sowmya in case you do not wish to have any auto generated notices from the department.


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