How to avail GST credit when less charge of IGST is paid on import after clearance on manual challan

[Robert Kunnel]

Would request you to let me know the provision as to how to avail IGST credit, wherein IGST is paid by way of less charge issued by Customs after clearance of import shipment. And the differential amount is paid on manual challan.

[YAGAY and SUN]

On this manual challan you can avail the ITC as the bifurcation must be mentioned in the Order issued by the Customs against which demanded amount of duty + IGST is paid.

[Spudarjunan S]

Instead of claiming credit based on TR-6 challan (which may back fire as it is not a prescribed document for availing ITC as per GST as on today, however it should be) You may request the Customs Officer for reassessment of your BoE and claim the credit based on such reassessed BoE.

[KASTURI SETHI]

Dear Querist, TR.6 challan must be bearing Bill of Entry no. and date. Basic document is bill of entry and challan is proof of payment of IGST. Challan is supporting document. You can avail ITC of IGST paid through manual challan. This situation does not call for re-assessment of bill of entry.

[Robert Kunnel]

Thank you all for your kind reply.

But how will this reflect in the GST System? as same is not integrated.

[Mehul Goyal]

Hey Experts,

Is there any mechanism to get the ISGT amount reflected in GST portal on payment of Custom Duty + IGST through manual mode of payment (T.R. 6 Challan) or can we voluntarily claim ITC of IGST with submission of supporting documents(if any) to GST department.

AI Summary

Input Tax Credit for IGST on import: claimability depends on Customs order bifurcation and Bill of Entry documentation.
Availability of Input Tax Credit for IGST paid by manual challan requires that the Customs order record the bifurcation and that the payment challan (TR 6) evidences payment with the bill of entry number and date. The bill of entry is the primary document and the challan is supporting proof; where bifurcation is absent or the BoE does not reflect the IGST, taxpayers may request reassessment of the BoE to enable claiming ITC. Manual payments may not auto populate the GST portal, so supporting documents must be preserved for voluntary ITC claims.