Credit of ITC
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....redit of ITC<br> Query (Issue) Started By: - Angre Port Dated:- 18-3-2023 Last Reply Date:- 24-3-2023 Customs - Exim - SEZ<br>Got 5 Replies<br>Customs<br>I have imported some material and paid the cus....
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....toms duty and IGST and bill of entry has been finally assessed. Further, due to changes in some expenses, I have paid the differential customs duty and IGST by manually challan. Can I take credit of I....
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....GST manually, if yes, how can I take? Reply By Amit Agrawal: The Reply: You can take ITC against differential IGST paid through manual challan. These are ex facie views of mine and the same should....
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.... not be construed as professional advice / suggestion. Reply By KASTURI SETHI: The Reply: TR.6 Challan must be linked to bill of entry. Route of ICEGATE has to be followed. Reply By Padmanathan Kol....
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....lengode: The Reply: Yes, you can avail ITC of differential IGST paid. Reply By Shilpi Jain: The Reply: Though TR-6 is not a prescribed document for availing credit under GST, considering that it is....
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.... the only document for payment of the BCD and IGST subsequently, credit should not be denied. Reply By KASTURI SETHI: The Reply: TR.6 Challan is an integral part of bill entry (bill of entry approve....
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....d by the Customer Officer (Proper Officer) is an assessment order. So ITC is admissible on the strength of bill of entry (prescribed document) which includes TR.6 challan. must be reflected in ICEGATE....
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