TaxTMI 
TaxTMI 
Goods imported in the year 2021 against which differential customs duty including IGST paid in 2023. Can ITC be claimed on the IGST element against such differential customs duty paid pertaining to goods received in the year 2021 and original bill of entry also is of the year 2021?
ITC on differential customs duty paid
25 Sep 2023 
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Input tax credit on IGST may be available if bill of entry reassessment or amendment records the duty as supporting document.
Whether input tax credit on IGST paid as differential customs duty later than the import year depends on the assessment/re assessment status of the bill of entry: a reassessed or amended bill of entry can serve as the document to claim ITC, whereas payment solely by TR 6 challan is not a prescribed GST document and may be insufficient without updating the bill of entry or obtaining reassessment. (AI Summary)
Whether input tax credit on IGST paid as differential customs duty later than the import year depends on the assessment/re assessment status of the bill of entry: a reassessed or amended bill of entry can serve as the document to claim ITC, whereas payment solely by TR 6 challan is not a prescribed GST document and may be insufficient without updating the bill of entry or obtaining reassessment. (AI Summary)