https://www.taxtmi.com/forum/issue?id=117314 ITC of IGST can be claimed where imported goods under Advance Authorisation fail export obligations and the importer voluntarily pays customs duty via TR-6 challan, provided the bill of entry evidences the import and time-of-supply and limitation rules are satisfied; alternatives include recall and reassessment of the bill of entry to record IGST with online payment or coordinating ICEGATE/GSTN and jurisdictional GST officers to ensure the payment is reflected for availing credit. en-us Sun, 27 Jun 2021 16:01:51 +0530 Thu, 23 Jan 2025 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117314 ITC of IGST can be claimed where imported goods under Advance Authorisation fail export obligations and the importer voluntarily pays customs duty via TR-6 challan, provided the bill of entry evidences the import and time-of-supply and limitation rules are satisfied; alternatives include recall and reassessment of the bill of entry to record IGST with online payment or coordinating ICEGATE/GSTN and jurisdictional GST officers to ensure the payment is reflected for availing credit. Discussion-Forum GST Sun, 27 Jun 2021 16:01:51 +0530 https://www.taxtmi.com/forum/issue?id=117314