IGST on Imports, Goods and Services Tax - GST

[Kaustubh Karandikar]

Is it allowed to utilize balance in ‘Electronic Credit Ledger’ for payment of IGST against Imports? If yes under which provisions? Kindly Guide.

Posts / Replies

[Shilpi Jain]

The IGST on imports is payable under the Customs law. This is required to be paid in money and cannot be paid by using credit.

[Sadanand Bulbule]

I endorse the legal position clarified by Madam Shilpi ji.

[Kaustubh Karandikar]

Thanks Shilpi ji and Sadanand ji for your guidance