Dear All,
We have taken ITC on Purchases from SEZ Unit during 2022-23, We have copy of bill of entry digitally singed by SEZ Entity. but Bill of Entry not reflecting in GSTR-2B.
My question whether GST officer can ask for reversal of the same since BOE is not reflecting in GSTR-2B.
Regards
Pravin Talegaonkar.
Claiming ITC on SEZ Purchases: Ensure Documentation & Notify Tax Dept. Despite BoE Absence in GSTR-2B A participant in a discussion forum raised a concern about claiming Input Tax Credit (ITC) on purchases from a Special Economic Zone (SEZ) unit, as the Bill of Entry (BoE) is not reflected in GSTR-2B. Respondents clarified that supplies from SEZ units are treated as inter-state supplies and should be reported as imports. Despite the absence of BoE in GSTR-2B, ITC should not be denied if proper documentation is provided. Suggestions included notifying the tax department and obtaining a certificate from SEZ authorities to support the ITC claim. The discussion highlighted the need for effective documentation and communication with authorities. (AI Summary)
TaxTMI 
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