https://www.taxtmi.com/article/detailed?id=14739 The Authority held that ITC on differential IGST is claimable only on the basis of prescribed Customs assessment documents; re assessed Bills of Entry satisfy this requirement and must be transmitted to the GSTN to support ITC claims. TR 06 challans are not Customs prescribed assessment forms and thus cannot be used to avail ITC. The time limit for claiming ITC on differential IGST applies mutatis mutandis and begins from the date of re assessment of the Bill of Entry. en-us Thu, 03 Jul 2025 09:03:15 +0530 Thu, 03 Jul 2025 09:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14739 The Authority held that ITC on differential IGST is claimable only on the basis of prescribed Customs assessment documents; re assessed Bills of Entry satisfy this requirement and must be transmitted to the GSTN to support ITC claims. TR 06 challans are not Customs prescribed assessment forms and thus cannot be used to avail ITC. The time limit for claiming ITC on differential IGST applies mutatis mutandis and begins from the date of re assessment of the Bill of Entry. Articles Goods and Services Tax - GST Thu, 03 Jul 2025 09:03:15 +0530 https://www.taxtmi.com/article/detailed?id=14739