How to claim refund for reverse ITC in import

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As per the prevalent practise, customs duty along with IGST is paid by the importer himself at the time of importing the goods. The procedure for filing refund application requires the importer to enter the Purchase details in the Excel Utility. However, the said Utility mandatorily requires the GSTIN of the Supplier, obtaining which is not possible in case of import since the Supplier is a foreign entity and as such there is no mechanism for establishing nexus between the customs EDI and GSTN.

Further, in the absence of any provision for filing returns by Customs Department through GSTR-1 or any other mode, the taxes paid by the importer does not reflect in the GSTR-2A therefore, the same fails to get validated under GSTR-3B as well. please suggest how to claim the amount.

AI Summary

Importer Struggles with Reverse ITC Refund on Imports Due to GST System Glitch Requiring Foreign Supplier GSTIN An importer faces challenges claiming a refund for reverse Input Tax Credit (ITC) on imported goods due to procedural issues with the Goods and Services Tax (GST) system. The importer pays customs duty and Integrated GST (IGST) on imports but struggles to complete the refund application because the required Excel Utility demands a GST Identification Number (GSTIN) for the foreign supplier, which is unavailable. Despite suggestions to refer to specific circulars and notifications, the issue persists as the system fails to validate the refund application when using the importer's GSTIN, leading to errors in the refund process.