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.

AI Summary

Query on IGST Credit for Imports with Manual Challan: Importance of BoE and Challenges in GST System Integration. An individual inquired about availing IGST credit when less IGST is paid on imports after clearance using a manual challan. Respondents suggested that the manual challan can be used to avail ITC if the Customs Order specifies the duty and IGST amounts. However, one advised requesting a reassessment of the Bill of Entry (BoE) to claim credit. Another emphasized that the BoE is the primary document, and the challan serves as proof of IGST payment, negating the need for reassessment. Concerns were raised about reflecting this in the GST system, as it is not integrated with manual payments.