Credit of IGST Paid on Import of Goods not reflected in Gstr-2B

[NISHANT SHAH]

Dear All,

One of our client filled BE and paid challan for the month of Apr-21 & May-21 but credit of same is not flowing in GSTR-2B of respective month.

What would be the reason for non-reflecting credit in GSTR-2B?

Anyone could know its reason and whether credit can be taken in GSTR-3B ??

Please suggest your valuable view on it.

[Rajagopalan Ranganathan]

Sir,

Have you reflected the said import transaction in GSTR-3B for the month of April 2021 and May 2021. If it is so it will be reflected on GSTR 2B for the months of April 2021 and May 2021. If you have not done so you can show the transactions in GSTR-3B meant for subsequent months. You cannot avail of the credit before showing the transaction in the GSTR-3B return.

[NISHANT SHAH]

Sir,

I don't understand what you are trying to explain. Please explain in detail.

We generally take IGST Credit in GSTR-3B once we it reflect in GSTR-2B of respective month but in this two particular month of Apr & May 2021, it didn't appear in 2B

[Ganeshan Kalyani]

Sir, GSTR 2B will reflect the IGST paid on import thru ICEGATE. Here, in your case it must be technical issue. So contact GST Helpdesk and raise your ticket. Also, to double check , please check the GSTIN mentioned in BOE is the same for which you are referring GSTR 2B.

[KASTURI SETHI]

Rightly advised by Sh.Ganeshan Kalyani Ji. It appears that some typographical error has been committed in Bill of Entry.

[NISHANT SHAH]

Ok thanks to all.

[nakul gupta]

what if only part of the credit is reflecting in GSTR-2B ?

for instance there are 2 items - one under 18% and another under 28%.

but only the 1st item of 18% is reflecting in the credit.

what is the resolution available in such a case ?

[Jatinder Chandhok]

Even I have import boe for June 2021 which is not reflecting in GST-2A for the month of June-2021. I have checked my Gst number and details on boe are correct. What could be the reason for not IGST credit reflecting.

[KASTURI SETHI]

Take up the matter with Officers of ICEGATE and GSTN (Common Portal System) simultaneously. Both portals should be synchronized. Also talk to jurisdictional GST Range Officer or Deputy Commissioner, In-charge GST Division.

[KASTURI SETHI]

The assessee must not suffer loss of money without any fault on his/her part. Make all-out efforts. You will be successful. Thus you will be able to pave the way for others who are inactive in this context.

[Subhash Modi]

Earlier taking of credit was allowed manualy on the basis of the bill of entry or manual TR-6 challan, if difference of tax demanded is later and payment is reflected not in the BE but in the later dated challan [CGST Rule 36(1)(d)] as the customs system did not electronically upload the IGST paid BE-wise to the GST Portal. Now customs have started uploading IGST paid details BE wise electronically and payment of duties and taxes is also by e-Challan as the BE bears the importer's GSTN. After assessment and payment of duties and taxes through BE, later if a difference claimed is payable and paid then first get the BE reassessed electronically thus generating an e-Challan for online payment on completion of which the difference of IGST paid (except interest) gets auto-populated by customs system in 2A/2B. Still there are instances when customs compel not e-Payment but through a manual TR6 challan which does not show the GSTN of the importer or even if it does then also the difference of IGST paid will not get auto populated in 2B unless customs manually upload the amount, if the system permits. The solution is to take credit manually on the basis of the BE if it shows the amount or even the challan preserving the physical document as 105% of eligible credit is allowed to be self-taken, even if 2B does not show the particular amount. Only at scrutiny/audit time with the support of the duty paying document credits taken can be reconciled with credit available based on 2B plus the physical duty paying document [36(1)(d)]. Comments/corrections, welcome.

[Jeyahar Sankaran]

Dear Subash Modi ji.,

Recently one of our clients who are a Govt entity imported Railway Parts. IGST as per notification was filed and Customs cleared the goods after due assessment, examination. Later on, there was a query saying that the earlier notification has been omitted and IGST@12% has been inserted and hence differential IGST has to be paid for the imports (obviously due to ICEGATE updation errors in notifications, IGST5% was retained though it must have been deleted and replaced with 12% notification). The importer accepted to pay the differential IGST. They requested for re-assessment and to pay electronically, which was rejected by Customs and was instructed to pay by way of manual TR6 Challan along-with interest. The importer complied with the instructions. But IGST credit is not shown in GST Portal(for differential IGST amount). Now is there a way to upload the differential amount in the GST system by Customs?? Customs are dithering with no proper reply coming. What is the alternate to this issue?? Can the importer take input manually?? The importer has the documents such as Bill of Entry, Query, Payment by DD, TR-6 Challan and closure report (after confirmation of receipt of payment). Please advise.

[Jatinder Chandhok]

This issue was reported by me on gst greveince and a docket number was issued. Now it has been resolved. The final reply from technical team is as under.

Resolution: Dear Taxpayer, This is regarding your query for the missing Bill of Entry in GSTR-2A/2B. A new self-service functionality to "Search BoE & Query ICEGATE" has been made operational on GST Portal. You are requested to use this facility & initiate query for latest BE version from ICEGATE. The detailed advisory for this functionality is given on GST Portal at https://www.gst.gov.in/newsandupdates/read/505. Live Webinars on this topic is being scheduled by GSTN, please refer to https://www.gst.gov.in/newsandupdates/read/506 for details. A detailed step-by-step manual is available at https://tutorial.gst.gov.in/userguide/taxpayersdashboard/index.htm If you face any other issue, Kindly raise a new ticket with screenshots & detailed description. Thanks GSTN supp. Team

For further assistance, please feel free to contact us at GST helpdesk number 1800-103-4786 or visit Grievance Redressal Portal https://selfservice.gstsystem.in/ to log a ticket.

NOTE:

Please login to your gst account and under SERVICES go to USER SERVICES and then select last option SEARCH BOE. NOTE reference date of BOE is date of OOC. You can fill details and can fetch details from icegate to Gst portal. I have already done it.

AI Summary

IGST credit non-reflection: verify BE upload, use Search BoE & Query ICEGATE and raise GSTN/ICEGATE portal ticket. Non-reflection of IGST credit in GSTR-2B typically results from BE data or payment details not being uploaded/synchronised from ICEGATE to the GST portal, GSTIN mismatches on the Bill of Entry, or customs processing via manual TR-6 challans. Remedies include using the GST portal 'Search BoE & Query ICEGATE' facility, raising tickets with GSTN/ICEGATE helpdesk, pursuing reassessment to generate an e-challan for auto-population, engaging jurisdictional officers, or, where electronic upload fails, taking credit on the basis of physical duty-paying documents subject to later reconciliation.