I had cleared the goods in FY 17-18 by paying all custom duties under GST. However during FY 19-20 , I had received notice from custom regarding short paid IGST on import of goods which was cleared in 17-18.
I accept the notice and discharged short paid liability of IGST alongwith Interest @15% through handwritten manual challan copy and ITC claimed voluntarily on the same in Import of Goods in GSTR-3B 19-20.
Whether any issue be faced in future on ITC taken on challan in 19-20 for import of goods pertaining to 17-18?
Debate Over Input Tax Credit on Manual Challan for 2017-18 IGST: Time-Bar Concerns and Legal Defenses Discussed An individual queried about potential issues related to claiming Input Tax Credit (ITC) on a manual challan for short-paid Integrated Goods and Services Tax (IGST) from fiscal year 2017-18, which was addressed in 2019-20. Responses highlighted that ITC on a manual TR-6 challan might face time-bar issues, as the original Bill of Entry (BOE) from 2017-18 could be questioned. While some argue that ITC should be allowed, others caution about potential litigation due to time limitations. The discussion also referenced a related appeal order, suggesting possible legal defenses against time-limit disputes. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
