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.

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.