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

AI Summary

IGST credit eligibility: claim input tax credit using a valid bill of entry and challan despite GSTR 2B non reflection, with safeguards.
IGST paid on imports evidenced by a bill of entry and tax challan may be claimed as input tax credit even if the IGST does not auto populate in GSTR 2B, because a bill of entry is a prescribed import tax document distinct from an invoice and is not reported as outward supplies; taxpayers should, however, reconcile via ICEGATE or approach the customs office and file an intimation with supporting originals and obtain acknowledgement to mitigate dispute risk.