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Credit of ITC, Customs - Import - Export - Customs - SEZ

Issue Id: - 118430
Dated: 18-3-2023
By:- Angre Port
Credit of ITC

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I have imported some material and paid the customs duty and IGST and bill of entry has been finally assessed. Further, due to changes in some expenses, I have paid the differential customs duty and IGST by manually challan. Can I take credit of IGST manually, if yes, how can I take?

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Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 18-3-2023
By:- Amit Agrawal

You can take ITC against differential IGST paid through manual challan.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

2 Dated: 19-3-2023

TR.6 Challan must be linked to bill of entry. Route of ICEGATE has to be followed.

3 Dated: 20-3-2023
By:- Padmanathan Kollengode

Yes, you can avail ITC of differential IGST paid.

4 Dated: 22-3-2023
By:- Shilpi Jain

Though TR-6 is not a prescribed document for availing credit under GST, considering that it is the only document for payment of the BCD and IGST subsequently, credit should not be denied.

5 Dated: 24-3-2023

TR.6 Challan is an integral part of bill entry (bill of entry approved by the Customer Officer (Proper Officer) is an assessment order. So ITC is admissible on the strength of bill of entry (prescribed document) which includes TR.6 challan. must be reflected in ICEGATE.


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