ITC on the imports made by multi unit Manufacturer - Is ITC allowed to the Importer

[UMKhonaandCo m]

In case the Manufacturer having multi locational units in different states and he is importing the goods. In case while filing the Bill of entry by mistake the system picks up the GSTN of the unit other than the actual user either HO or other unit in another state. In that case, whether the ITC would be available to the Unit where the goods are actually arrived and consumed. If yes, what would be the procedure for availment of the ITC.

This happens sometimes due to the ICEGATE random pickup.

Regards,

[Ganeshan Kalyani]

Sir, the GSTIN mentioned on the bill of entry will be considered for claiming credit. The address on all the import documents should of that address where GSTIN in mentioned.

[Kamalakara kS]

Sir

Kindly note below

Please provide correct GSTN were the proposed goods are going to be consumed in BOE,

If by chance if there is error ,

Then make invoice from GSTN were BOE is mentioned to where it is proposed to be consumed.

Make E-way bill accordingly

Since it is distinct person sales no impact on financials

[YAGAY andSUN]

Kindly ask your Customs Broker to opt the correct Branch Code and GSTIN while filing online Bill of Entry through ICES 1.5. In case of any wrong entry then under Section 149 of the Customs Act, 1962 you can get it corrected from Customs Department to avail the ITC.

AI Summary

Input tax credit on imports depends on GSTIN on bill of entry; incorrect entries require customs correction to claim ITC. Input tax credit on imported goods is determined by the GSTIN quoted on the Bill of Entry and the import documents' address should correspond to that GSTIN. If an incorrect GSTIN or branch code is recorded, the customs filing should be corrected and invoices and e way bills aligned to the GSTN where the goods are consumed so the appropriate unit can claim ITC.