TaxTMI 
TaxTMI 
The taxpayer omitted to take credit of ITC on account of IGST paid on imports for the financial year 2018-19 in GSTR-3B returns of Financial year. The GSTR-3B for Sept 2019 has already been filed. Now what is the alternative available to the taxpayer. The time limit as mentioned under section 16(4) and Rule 36- Documentary requirements and conditions for claiming input tax credit are with respect to invoice or debit note and is silent on import documents. Please give the opinion.
IGST PAID ON IMPORTS -TIME LIMIT FOR AVAILING CREDIT
27 Feb 2020 
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Input tax credit time limit: dispute over applicability to IGST on imports and relevant documentary proof.
The applicability of the statutory time limit for claiming input tax credit to IGST paid on imports is disputed: one position distinguishes a bill of entry from an invoice and contends the invoice linked deadline does not apply to import IGST, whereas another treats the foreign supplier's invoice or the invoice underlying customs assessment as the relevant "any invoice" reference date. The core issue concerns documentary proof and the reference date for eligibility to claim credit, creating procedural risk for late returns. (AI Summary)
The applicability of the statutory time limit for claiming input tax credit to IGST paid on imports is disputed: one position distinguishes a bill of entry from an invoice and contends the invoice linked deadline does not apply to import IGST, whereas another treats the foreign supplier's invoice or the invoice underlying customs assessment as the relevant "any invoice" reference date. The core issue concerns documentary proof and the reference date for eligibility to claim credit, creating procedural risk for late returns. (AI Summary)