IGST Paid Manually not Reflecting on ICEGET Website

[SIDDHARTH KOTHARI]

Case:

We have imported AVGASOLINE 100ll having HSN 27101219. The BOE is in our name. The goods where imported though one the agent.The IGST is payable on the said product @ 18% and Custom Duty is not applicable by refering Custom Notification No 50/2017. If you go through the BOE , IGST Assessable value found but IGST found as Nil. But agent has paid the IGST on the same and provided the Manual Challans of IGST Paid. On verification of the said challan on the ICEGATE Website , the BOE found but payment data is found as not payment made.

How to verify whether the agent has made actual payment of IGST manually?

Is it mandatory requirement to pay online IGST? if yes , is there any notification or circular issued by GOI? if available please provide.

Please do the needful.

Thanks and Regards

AI Summary

Electronic payment of GST required: manual challans may not reflect on portals; reconcile payments on ledger and with customs.
GST payments must be made through the GST Common Portal and recorded in the taxpayer's Electronic Cash Ledger or Electronic Credit Ledger; electronic challans generated on the portal (see Form GST PMT-06) are the prescribed mechanism, while manual challans are not the standard mode. If a Bill of Entry shows IGST as nil despite manual payment evidence, consult the jurisdictional customs officer and reconcile portal records with any exemption on the BOE.