import of goods by through courier - ITC

[Krishnamurthy V]

Sir

Company A imports goods through Courier company. IGST amount is shown separately in the Tax invoice issued by Courier company. The IGST paid on import of goods through Courier is NOT reported in GSTR 2A of Company A. My query is whether Company A can take credit of IGST paid ton the strength of Courier bill of entry. I request experts to give advice.

[KASTURI SETHI]

ITC can be taken. Bill of entry is prescribed document under Rule 36(d) of CGST Rules, 2017. ITC will be treated provisional until or unless it is reflected in GSTR 2 A by the Common Portal System.

[Alkesh Jani]

Sir,

The Regulation 5(3) of Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, is reproduced below:-

"(3) The Authorised Courier or his agent who has passed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004 shall make entry of goods imported by him, in an electronic declaration, by presenting to the proper officer the Courier Bill of Entry-XI (CBE-XI) for documents in Form B or the Courier Bill of Entry-XII (CBE-XII) for free gifts and samples in Form C or the Courier Bill of Entry-XIII (CBE-XIII) for low value dutiable consignments in Form D or the Courier Bill of Entry-XIV (CBE-XIV) for other dutiable consignments in Form E."

In view of above, you are requested to contact the courier company so that as advice by our expert, it can be reflected in GSTR-2A and ITC can be taken.

Thanks,

[Krishnamurthy V]

I thank experts. In the instant case, the GSTIN of company A is not reported in the Courier Shipping Bill of entry, so how to avail ITC benefits. I request experts to post any relevant court cases in favour of assessee , if available.

[KASTURI SETHI]

Complete facts were not disclosed earlier by the querist. Instead of resorting to litigation route, visit jurisdictional Customs office for way-out. Case law even if traced out, will not help.Each and ever.

AI Summary

Input tax credit availability for IGST on courier imports depends on documentary proof and portal reflection for provisional claim.
Credit for IGST paid on courier imports may be taken on the strength of the courier Bill of Entry but is treated as provisional until the import is reflected in the purchaser's portal records; authorised couriers must electronically declare imports using prescribed courier Bill of Entry forms, and where the purchaser's GSTIN is not recorded the buyer should seek correction from the courier and the jurisdictional customs office to secure portal reporting and reconciliation.