Dear Sir
We are importing goods regularly and are also buying goods through SEZ from indian supplier.
In some cases,we are not getting input of Imports and SEZ purchases under 2B statement of our Imports as well SEZ though we have with us all BE and other documents. Please guide can we claim Input in 3B on the basis of documents of purchase though it is not appearing in 2B as per new rules of claiming Input. In few cases Input is auto populated in 2B after 4-6 months. Now how to get credit of Input under such circumstances.
D K Aggrwal
Claiming GST Input Credit for SEZ Imports: Address Discrepancies in GSTR-2B, Ensure Compliance with Section 16(2)(aa) Rules. A user inquired about claiming Goods and Services Tax (GST) input credit for imports and purchases from Special Economic Zones (SEZ) that are not reflected in the GSTR-2B form. Experts responded that while input credit can be claimed in GSTR-3B, discrepancies may lead to notices from the tax department. They advised raising tickets on the GST portal for missing entries and clarified that SEZ transactions are governed by specific laws. It was noted that IGST on imports is self-paid and not subject to new conditions under Section 16(2)(aa). Users were encouraged to ensure proper documentation and compliance. (AI Summary)
TaxTMI 
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TaxTMI 
