TaxTMI 
TaxTMI 
Dear Professionals,
Any High Courts pronounced judgement confirming the legality of TR-6 challans for availing input tax credit? As of now except Bill of Entry, TR-6 challan is not a prescribed document to avail IGST credit. Pl. clarify.
Legality of TR-6 challan for availing input tax credit
21 Nov 2025 
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TR-6 challan validity for claiming IGST input tax credit remains unsettled despite new customs regularisation guidance.
Whether a TR-6 challan constitutes a valid prescribed document to claim input tax credit of IGST is unsettled: no final High Court has upheld TR-6 for ITC, a pending judicial matter exists, and an appellate authority has considered related authorities without producing definitive validation. A customs notification and circular effective 1 November 2025 permit reassessment and regularisation to facilitate IGST credit via online TR-6 functionality, but practitioners face electronic filing rejections when seeking regularisation and credit. (AI Summary)
Whether a TR-6 challan constitutes a valid prescribed document to claim input tax credit of IGST is unsettled: no final High Court has upheld TR-6 for ITC, a pending judicial matter exists, and an appellate authority has considered related authorities without producing definitive validation. A customs notification and circular effective 1 November 2025 permit reassessment and regularisation to facilitate IGST credit via online TR-6 functionality, but practitioners face electronic filing rejections when seeking regularisation and credit. (AI Summary)