Claim against short paid IGST paid through manual challan.

[Vishal Garge]

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?

AI Summary

Input tax credit on delayed IGST payment may be allowed but faces time bar challenges and litigation risk.
Claiming input tax credit for IGST paid later via a manual challan hinges on whether a manual challan qualifies as a prescribed tax paying document equivalent to the Bill of Entry or invoice for import transactions, and on time bar implications when credit for earlier imports is taken in a subsequent return. While acceptance of tax payment by the department supports credit, taxpayers face risk of departmental notices and potential litigation when claiming such delayed ITC.