TaxTMI 
TaxTMI 
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.
How to avail GST credit when less charge of IGST is paid on import after clearance on manual challan
28 Aug 2020 
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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. (AI Summary)
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. (AI Summary)