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

Input tax credit of IGST available when differential IGST is paid via TR-6 challan linked to bill of entry. ITC of IGST is available for differential IGST paid by manual TR-6 challan provided the TR-6 is linked to the bill of entry and reflected via ICEGATE; the approved bill of entry is the assessment order and the TR-6 functions as an integral part of that documentation for establishing entitlement to credit.