Bill of Entry not refected in GSTR-2B
Dear Experts,
We have filed the refund application for supply to sez without payment of gst. Some of the Bill of Entries related to import and SEZ purchases were not reflected in GSTR-2B, however it was reflecting in GSTR-2A of the respective month. Officer disallows the ITC and revise the eligible refund. Is the officer's action correct?
ITC Denial for SEZ Supplies Due to GSTR-2B Glitch Can Be Challenged Under Section 16 and Rule 36(4) A discussion on a forum addresses the issue of Bill of Entries not appearing in GSTR-2B for SEZ supplies, despite being visible in GSTR-2A. An officer disallowed the Input Tax Credit (ITC) and revised the refund eligibility. Experts clarify that ITC for imports and SEZ supplies is based on Bill of Entry (BOE) and not invoices or debit notes, as per Section 16 and Rule 36(4). Circular 123 of 2019 supports this. It is suggested that the denial of ITC can be challenged, citing technical glitches or errors in GSTR-2B, and that grievances can be raised if necessary. (AI Summary)
Goods and Services Tax - GST
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