| Aug-25-2021

IGST on Customs duty paid not reflected in GSTR 2A

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  • CA VenkataramaniP. GANESAN

    In the financial year 2020-21 (November’2020) I had imported goods from Thailand and paid customs duty with IGST based on Bill of entry. In the meantime only one Bill of Entry was not reflected in GST R 2A (part D Import of Goods from overseas on Bill of Entry). So I am not able to take ITC . I have approached customs department for this matter , they said to contact GST dept. How to claim IGST paid on customs duty.

    CA VenkataramaniCA Venkataramani
    Compliance Expert

    Comment: The input tax credit of IGST paid on import of goods is eligible for availment as credit, and can be availed based on the duty paid challans, bills of entry and other relevant documents establishing the fact of import of goods and payment of IGST. The amount of IGST paid will be reflected in the provisional inward supply register in Form GSTR – 2A of the respective tax period. However, in my considered view, IGST credit shall not be subject to disallowance on the grounds that the same is not reflected in Form GSTR – 2A. Thus, you may claim the input tax credit relating to IGST paid, even if the said amount is not reflected in Form GSTR 2A.

    This apart, in the instant case, the issue that the IGST credit is not reflected in Form GSTR – 2A appears to be technical in nature (technical glitch). Therefore, it is recommended that you approach the jurisdictional GST Authority to seek a resolution of the issue. It is also recommended that you verify Form GSTR – 2A of the subsequent tax periods before the issue is taken up with the jurisdictional GST Authority since, it is observed in certain other cases that the Form GSTR – 2A of the subsequent tax periods may reflect such credit.

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