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

AI Summary

Import of goods ITC: do not reject repopulated BE entries; pending or accept-and-reverse to avoid double claim.
Do not reject historic Bill of Entry entries repopulated in IMS; either keep them pending or accept and then eliminate double availing of Input Tax Credit by making corrective adjustments in the GSTR-3B reporting or by recording the required reversal, and notify the tax department of the corrective action.