https://www.taxtmi.com/forum/issue?id=118488 Entitlement to Input Tax Credit on imports depends on satisfaction of statutory conditions-principally completion of customs assessment and physical receipt of goods-so credit should be claimed in the tax period when assessment and receipt occur rather than solely by the Bill of Entry date, and GSTR-3B reporting and accounting should be aligned to that period. en-us Thu, 20 Apr 2023 11:08:34 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118488 Entitlement to Input Tax Credit on imports depends on satisfaction of statutory conditions-principally completion of customs assessment and physical receipt of goods-so credit should be claimed in the tax period when assessment and receipt occur rather than solely by the Bill of Entry date, and GSTR-3B reporting and accounting should be aligned to that period. Discussion-Forum GST Thu, 20 Apr 2023 11:08:34 +0530 https://www.taxtmi.com/forum/issue?id=118488