ITC ON Out of Charge copy of Bill of Entry

[POLYPLEX CORPORATIONLTD]

Dear Sir

In order to mitigate the unprecedented situation due to Covid-19 pandemic, the Central Board of Indirect Taxes and Custom (CBIC) issued Circular No. 19/2020-Cus dated 13.04.2020 and introduced Electronic Transmission of Out of Charge copy of Bill of Entry (eOoC).

Question :- Whether we can take credit on eOoC Copy?

Regards

Sarvesh Bansal

[Rajagopalan Ranganathan]

Sir,

According to rule 36 of CGST Rules, 2017 ITC can be taken on the basis of the bill of entry or similar documents prescribed under the Customs Act, 1962. eOoC Copy of bill of entry is similar to bill of entry and hence you can take ITC based in eOoC Copy.

[YAGAY and SUN]

Also in our view, you can avail ITC on eOoC copy of the B/E as it is a valid documents for the same.

[KASTURI SETHI]

I support the views of both experts.

[DR.MARIAPPAN GOVINDARAJAN]

Whether you are having the eOoC copy?

[POLYPLEX CORPORATIONLTD]

YES eOoC copy is with me.

[YAGAY and SUN]

EOCC is now delivered directly to the registered e-mail id with the ICEGATE.

AI Summary

Input Tax Credit on electronic out of charge bill of entry copies valid for ITC when received through ICEGATE.
ITC may be claimed on electronic Out of Charge copies of the bill of entry because such eOoC copies are documents similar to a bill of entry and therefore constitute a permissible basis for claiming ITC; receipt via ICEGATE to the registered email satisfies the documentary requirement.