https://www.taxtmi.com/forum/issue?id=115680 Credit for IGST paid on courier imports may be taken on the strength of the courier Bill of Entry but is treated as provisional until the import is reflected in the purchaser's portal records; authorised couriers must electronically declare imports using prescribed courier Bill of Entry forms, and where the purchaser's GSTIN is not recorded the buyer should seek correction from the courier and the jurisdictional customs office to secure portal reporting and reconciliation. en-us Sat, 16 Nov 2019 20:37:45 +0530 Thu, 23 Jan 2025 15:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115680 Credit for IGST paid on courier imports may be taken on the strength of the courier Bill of Entry but is treated as provisional until the import is reflected in the purchaser's portal records; authorised couriers must electronically declare imports using prescribed courier Bill of Entry forms, and where the purchaser's GSTIN is not recorded the buyer should seek correction from the courier and the jurisdictional customs office to secure portal reporting and reconciliation. Discussion-Forum GST Sat, 16 Nov 2019 20:37:45 +0530 https://www.taxtmi.com/forum/issue?id=115680