https://www.taxtmi.com/article/detailed?id=15405 The authority held that a TR-6 challan, alone or with SVB orders and authority letters, is not an eligible document for claiming input tax credit on import IGST; only a bill of entry or other documents prescribed under the Customs law qualify. ITC on IGST paid following reassessment is subject to the statutory time limit, with the period to claim credit beginning from the date of reassessment of the bill of entry, and importers should obtain bill of entry-wise reassessment where payment occurred via TR-6. en-us Sat, 15 Nov 2025 07:58:08 +0530 Sat, 15 Nov 2025 07:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15405 The authority held that a TR-6 challan, alone or with SVB orders and authority letters, is not an eligible document for claiming input tax credit on import IGST; only a bill of entry or other documents prescribed under the Customs law qualify. ITC on IGST paid following reassessment is subject to the statutory time limit, with the period to claim credit beginning from the date of reassessment of the bill of entry, and importers should obtain bill of entry-wise reassessment where payment occurred via TR-6. Articles Goods and Services Tax - GST Sat, 15 Nov 2025 07:58:08 +0530 https://www.taxtmi.com/article/detailed?id=15405