TaxTMI 
TaxTMI 
GST-Claiming of Input on Import of Goods in IMS
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....ST-Claiming of Input on Import of Goods in IMS<br> Query (Issue) Started By: - DK AGGARWAL Dated:- 30-1-2026 Last Reply Date:- 31-1-2026 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear Expert We are importing the goods and claiming the INPUT as per the IGST paid by us as per Bill of Entery of Custom whether the details of BE appearing in the 2A or 2B as per rules. Now in the recent ....
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....IMS system we have to claim the INPUT of BE as appering in the IMS. We note that few of the old entries of BE for the year 23-24 and 24-25 are now reflected in IMS against which we have already claimed INPUT in the past. Should we reject the BE entry in IMS as we have aledy claimed INPUT earlir Or--we should keep pending Or --accept and then reverse Please give the solution Regar....
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....ds D Aggarwal Reply By NYAYASETU LEGAL ASSOCIATES LLP: The Reply: Best way is to keep that pending, your confusion is genuine but due to limited options available on IMS it would be better if keep it pending rather than rejecting. Reply By Raam Srinivasan Swaminathan Kalpathi: The Reply: This is a persisting issue for imports - belated population in 2A/ 2B. I for one would advise acceptance o....
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....f the same forthwith. Please remember that the ITC has already been availed by the RTP in their previous 3B Returns. Nevertheless, please ensure that there is no double availing of ITC in 3B. You may manually reduce the ITC amount (after acceptance) to the extent already availed in Table 4A(i) of 3B. That, to my mind, would be the appropriate procedure. Reply By Shilpi Jain: The Reply: Best is n....
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....ot to reject. Accept and reverse and also make an intimation to the department. Reply By Shilpi Jain: The Reply: Reversal can be done in table 4B2 of 3B<br> Discussion Forum - Knowledge Sharing ....