https://www.taxtmi.com/forum/issue?id=119162 ITC for imports and SEZ supplies is claimable on the basis of Bill of Entry because import IGST is recipient-paid and the statutory condition requiring supplier reporting applies to invoices and debit notes, not BOEs; Circular 123 and GSTR filing instructions support claiming ITC even where BOEs do not appear in GSTR 2B, and non population may be a technical issue warranting administrative response. en-us Sat, 15 Jun 2024 15:18:53 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119162 ITC for imports and SEZ supplies is claimable on the basis of Bill of Entry because import IGST is recipient-paid and the statutory condition requiring supplier reporting applies to invoices and debit notes, not BOEs; Circular 123 and GSTR filing instructions support claiming ITC even where BOEs do not appear in GSTR 2B, and non population may be a technical issue warranting administrative response. Discussion-Forum GST Sat, 15 Jun 2024 15:18:53 +0530 https://www.taxtmi.com/forum/issue?id=119162