Input on Imports

[DK AGGARWAL]

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

AI Summary

Input tax credit on imports may be claimed despite non appearance in the portal statement, subject to documentation and reconciliation.
Import transactions recorded by Bill of Entry and ICEGATE/SEZ systems may not appear in the portal's inward data statement, but IGST on imports and SEZ clearances is self assessed and, where supported by BoE and payment evidence, may be claimed as input tax credit. Taxpayers should retain BoE and related documents, raise tickets with GST portal or SEZ/ICEGATE for mapping or authentication issues, and respond to departmental mismatch notices with case specific documentary explanations rather than forgoing rightful credit.