As the imports are treated as inter state supply, Importer has to pay IGST on the goods imported.

IGST will be charged at the applicable rate as specified for the respected goods.

However, IGST will be paid at the time of paying Basic custom duty along with Social welfare surcharge at the icegate portal. Cess will also be paid at the same time, if applicable on the goods.

Importer will pay IGST at the time of import and while filing GST return for that particular month, he can claim the input of IGST paid.

Input of cess can also be taken but it can only be used to pay the output cess amount.

Input of Basic custom duty & Social welfare surcharge will not be available.

Will IGST paid on imports be reflected in GSTR-2A?

Yes, but not in the B2B invoice section. There is a separate section for import of goods.

Input will be shown in the second last tab ‘Import of goods from overseas from bill of entry’. This section gets auto-populated from icegate portal.

How to claim the input in GSTR-3B?

In the eligible input tab, the input value has to be entered in the very first column ‘Import of goods’.

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Qualification: CA in Practice
Company: ABHISHEK AJAY GUPTA & ASSOCIATES
Location: Delhi, Delhi, India
Member Since: 15 Apr 2021 | Total Posts: 2
Chartered Accountant skilled in Accounting & finance, Registration & licensing, Auditing & assurance, Income tax, GST & Corporate laws. A strong business development professional being a graduate from Delhi University. View Full Profile

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