https://www.taxtmi.com/forum/issue?id=120164 The ICEGATE reference date, defined as the later of Out of Charge Date, Duty Payment Date, or Amendment Date, governs eligibility for claiming Input Tax Credit on IGST in Form GSTR-2B; this reference date may fall after the Bill of Entry date, causing the import to appear in a subsequent month's GSTR-2B, although a passed Bill of Entry is an assessment order and remains a valid supporting document for ITC. en-us Thu, 19 Jun 2025 18:15:42 +0530 Tue, 24 Jun 2025 13:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120164 The ICEGATE reference date, defined as the later of Out of Charge Date, Duty Payment Date, or Amendment Date, governs eligibility for claiming Input Tax Credit on IGST in Form GSTR-2B; this reference date may fall after the Bill of Entry date, causing the import to appear in a subsequent month's GSTR-2B, although a passed Bill of Entry is an assessment order and remains a valid supporting document for ITC. Discussion-Forum GST Thu, 19 Jun 2025 18:15:42 +0530 https://www.taxtmi.com/forum/issue?id=120164