TaxTMI 
TaxTMI 
Dear Experts, We have imported goods under Advance authorization during the year 2019-20. Now due to non fulfillment of export obligation, we are paying customs duty involved in the above imported goods. Payment of customs duty will be on customs challan by mentioning import bill of entry number, date and other details. Can we claim ITC of IGST involved in the said shipment on Customs Challan. It will be manual payment to Customs on challan and will not reflect the said amount in GSTR-2A and 2B.
IMPORT AGAINST ADVANCE AUTHORISATION - ITC REGARDING
27 Jun 2021 
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ITC of IGST may be claimed after voluntary customs payment on challan subject to export obligation and documentary proof.
ITC of IGST can be claimed where imported goods under Advance Authorisation fail export obligations and the importer voluntarily pays customs duty via TR-6 challan, provided the bill of entry evidences the import and time-of-supply and limitation rules are satisfied; alternatives include recall and reassessment of the bill of entry to record IGST with online payment or coordinating ICEGATE/GSTN and jurisdictional GST officers to ensure the payment is reflected for availing credit. (AI Summary)
ITC of IGST can be claimed where imported goods under Advance Authorisation fail export obligations and the importer voluntarily pays customs duty via TR-6 challan, provided the bill of entry evidences the import and time-of-supply and limitation rules are satisfied; alternatives include recall and reassessment of the bill of entry to record IGST with online payment or coordinating ICEGATE/GSTN and jurisdictional GST officers to ensure the payment is reflected for availing credit. (AI Summary)