Bill of Entry not refected in GSTR-2B

[Shri Sasikumar]

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?

AI Summary

Input tax credit on imports: entitlement may rest on bill of entry recognition rather than GSTR 2B population.
ITC for imports and SEZ supplies is claimable on the basis of Bill of Entry because import IGST is recipient-paid and the statutory condition requiring supplier reporting applies to invoices and debit notes, not BOEs; Circular 123 and GSTR filing instructions support claiming ITC even where BOEs do not appear in GSTR 2B, and non population may be a technical issue warranting administrative response.