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.

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.