https://www.taxtmi.com/forum/issue?id=113877 Entitlement to IGST credit depends on who filed the Bill of Entry and effected payment for customs clearance; ITC can be availed only on the basis of the invoice, proof that GST was paid, and filing of the requisite return, so mere reflection of IGST in GSTR-2A is not itself sufficient where the claimant did not pay the tax. en-us Mon, 18 Jun 2018 11:31:31 +0530 Thu, 23 Jan 2025 15:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113877 Entitlement to IGST credit depends on who filed the Bill of Entry and effected payment for customs clearance; ITC can be availed only on the basis of the invoice, proof that GST was paid, and filing of the requisite return, so mere reflection of IGST in GSTR-2A is not itself sufficient where the claimant did not pay the tax. Discussion-Forum GST Mon, 18 Jun 2018 11:31:31 +0530 https://www.taxtmi.com/forum/issue?id=113877