Can we claim IGST credit for manually filed import Bill of Entry not reflected in GSTR-2B

[SOPL SOPL]

Dear Sir/Madam,

Dear Sir/Madam,

We have paid customs duty and IGST on the removal of MS scrap from Rigs through a manual Bill of Entry, and the tax was paid online. However, the IGST paid details are not reflected in GSTR-2B due to the manual Bill of Entry not being integrated with the GST portal. We do have a valid Bill of Entry and tax paid challan. Can we claim Input Tax Credit (ITC) against such documents without the IGST being auto-populated, but only through manual entry of IGST in Input table of GSTR-3B.

Could you please provide your explanation regarding the above query?

Thanking you..,

Regards

Gowtham

[Amit Agrawal]

Section 16 (2) (aa) reads as follows: the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;

Section 37 (1) reads as follows: Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, ²[subject to such conditions and restrictions and] in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details ³[shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies]:

It is obvious that subject Bill of entry (i.e. manual or otherwise) will not be reported by anyone in Form GSTR-1u/s 37 (1).

Furthermore, Bill of Entry (i.e. manual or otherwise) is NOT the invoice u/s 31 but falls under 'such other tax paying documents as may be prescribed' as per Section 16 (2) (a) read with Rule 36 (1) (d) for availing ITC (i.e. a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder for the assessment of integrated tax on imports;)

Summarising above, any Bill of Entry (i.e. manual or otherwise) need not be reflected in Form GSTR-2B for taking ITC because the conditions prescribed u/s 16 (2) (aa) read with Rule 36 (4) does not apply to Bill of Entry.

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

[KASTURI SETHI]

In this scenario, IGST details will be reflected in GSTR 2B via ICEGATE only. Your substantive right cannot be denied. If you take ITC without reflection in GSTR 2B you may face problems unnecessarily. Visit jurisdictional Customs office along with original bill of entry and manual challan. Your problem will be solved. Instead of taking risk , talk to the jurisdictional Customs Officer.

Taking ITC without its reflection in GSTR 2B, is not safe. Common Portal System has been implemented under Section 146 of CGST Act. So GSTR 2B cannot be ignored.

[Shilpi Jain]

You could also consider making an intimation letter to the department putting out the facts and enclosing the manual BoE, instead of meeting the officer in this regard.

[Shilpi Jain]

Also ensure you have a dated acknowledgement for submission of this intimation

[Padmanathan KV]

I agree with views of expert. You can take credit even without reflection in GSTR-2B. It would be wise to intimate department the facts so that it is put on records.

[SOPL SOPL]

Thanks to everyone for your helpful responses.

AI Summary

Company Seeks Input Tax Credit for IGST Paid on Manual Bill of Entry; Proper Documentation and Communication Advised A company inquired about claiming Input Tax Credit (ITC) for IGST paid on a manual Bill of Entry, which isn't reflected in GSTR-2B. Despite having valid documents, they sought advice on manual entry in GSTR-3B. Responses highlighted that manual Bills of Entry don't need to be in GSTR-2B for ITC claims, referencing relevant GST sections and rules. However, caution was advised, suggesting consulting customs authorities or notifying the department with documentation to avoid issues. The consensus was that ITC could be claimed, but proper communication with authorities is recommended.