https://www.taxtmi.com/forum/issue?id=119552 IGST paid on import may be claimed as input tax credit on the basis of an assessed Bill of Entry even if the IGST does not appear in GST return purchase statements, provided the claimant satisfies statutory eligibility conditions and time limits. For periods predating full electronic validation, non reflection in return statements is not determinative. Circulars and public notices permit ITC on physical assessed BoE where electronic capture is absent, but differing BoE, ICEGATE reference, duty payment and ledger entry dates can affect the tax period for recognition and compliance consequences. en-us Wed, 29 Jan 2025 19:00:40 +0530 Wed, 25 Jun 2025 16:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119552 IGST paid on import may be claimed as input tax credit on the basis of an assessed Bill of Entry even if the IGST does not appear in GST return purchase statements, provided the claimant satisfies statutory eligibility conditions and time limits. For periods predating full electronic validation, non reflection in return statements is not determinative. Circulars and public notices permit ITC on physical assessed BoE where electronic capture is absent, but differing BoE, ICEGATE reference, duty payment and ledger entry dates can affect the tax period for recognition and compliance consequences. Discussion-Forum GST Wed, 29 Jan 2025 19:00:40 +0530 https://www.taxtmi.com/forum/issue?id=119552