https://www.taxtmi.com/forum/issue?id=114203 Claim Input Tax Credit for IGST on imports only when it accrues and the invoice/goods are available; claiming before accrual is not in accordance with section 16 and rules. Reverse the prematurely claimed credit in the subsequent month as ineligible and then claim the credit in the month the import credit actually accrues; one view suggested retention if the tax was paid in the earlier period, but guidance emphasises reversal and re claim to align with accrual and invoice requirements. en-us Wed, 03 Oct 2018 17:49:28 +0530 Thu, 23 Jan 2025 15:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114203 Claim Input Tax Credit for IGST on imports only when it accrues and the invoice/goods are available; claiming before accrual is not in accordance with section 16 and rules. Reverse the prematurely claimed credit in the subsequent month as ineligible and then claim the credit in the month the import credit actually accrues; one view suggested retention if the tax was paid in the earlier period, but guidance emphasises reversal and re claim to align with accrual and invoice requirements. Discussion-Forum GST Wed, 03 Oct 2018 17:49:28 +0530 https://www.taxtmi.com/forum/issue?id=114203