Credit of ITC

[Angre Port]

I have imported some material and paid the customs duty and IGST and bill of entry has been finally assessed. Further, due to changes in some expenses, I have paid the differential customs duty and IGST by manually challan. Can I take credit of IGST manually, if yes, how can I take?

[Amit Agrawal]

You can take ITC against differential IGST paid through manual challan.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

[KASTURI SETHI]

TR.6 Challan must be linked to bill of entry. Route of ICEGATE has to be followed.

[Padmanathan KV]

Yes, you can avail ITC of differential IGST paid.

[Shilpi Jain]

Though TR-6 is not a prescribed document for availing credit under GST, considering that it is the only document for payment of the BCD and IGST subsequently, credit should not be denied.

[KASTURI SETHI]

TR.6 Challan is an integral part of bill entry (bill of entry approved by the Customer Officer (Proper Officer) is an assessment order. So ITC is admissible on the strength of bill of entry (prescribed document) which includes TR.6 challan. must be reflected in ICEGATE.

AI Summary

Claiming ITC on Differential IGST: Link TR.6 Challan with Bill of Entry via ICEGATE for Eligibility An individual inquired about claiming Input Tax Credit (ITC) on differential Integrated Goods and Services Tax (IGST) paid via manual challan after importing materials and paying customs duties. Respondents confirmed that ITC can be claimed, emphasizing the importance of linking the TR.6 Challan to the bill of entry and following the ICEGATE process. Despite TR.6 not being a prescribed document under GST for credit, it is crucial for payment documentation. The bill of entry, approved by the customs officer, serves as an assessment order, and ITC is admissible when the TR.6 Challan is linked and reflected in ICEGATE.