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?

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.