GST-Claiming of Input on Import of Goods in IMS

[DK AGGARWAL]

Dear Expert

We are importing the goods and claiming the INPUT as per the IGST paid by us as per Bill of Entery of Custom whether the details of BE appearing in the 2A or 2B as per rules.

Now in the recent IMS system we have to claim the INPUT of  BE as appering in the IMS.

We note that few of the old entries of BE for the year 23-24 and 24-25 are now reflected in IMS against which we have already claimed INPUT in the past.

Should we reject the BE entry  in IMS as we have aledy claimed INPUT earlir

Or--we should keep pending

Or --accept and then reverse

Please give the solution

Regards

D Aggarwal

[NYAYASETU LEGAL ASSOCIATES LLP]

Best way is to keep that pending, your confusion is genuine but due to limited options available on IMS it would be better if keep it pending rather than rejecting.

[Raam Srinivasan Swaminathan Kalpathi]

This is a persisting issue for imports - belated population in 2A/ 2B. I for one would advise acceptance of the same forthwith. Please remember that the ITC has already been availed by the RTP in their previous 3B Returns. Nevertheless, please ensure that there is no double availing of ITC in 3B. You may manually reduce the ITC amount (after acceptance) to the extent already availed in Table 4A(i) of 3B. That, to my mind, would be the appropriate procedure.

[Shilpi Jain]

Best is not to reject. Accept and reverse and also make an intimation to the department.

[Shilpi Jain]

Reversal can be done in table 4B2 of 3B

AI Summary

GST input credit for import BE entries in IMS: accept and adjust or reverse in 3B to avoid double claim. When import bill of entry (BE) records appear belatedly in IMS, taxpayers should avoid rejecting entries; accept and then reverse or adjust the already-availed input tax credit to prevent double claiming. Practical options include reversing the credit in the relevant GSTR-3B reversal field or manually reducing the ITC amount in the 3B return to reflect prior avails; make an intimation to tax authorities if appropriate. Alternatively, where IMS options are limited and uncertainty exists, keeping the IMS BE entry pending is an acceptable interim step to avoid incorrect rejection or duplicate claims.