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’.
Author Bio
Import through courier bill of entry, not showing on icegate or gst portal
Complained to ICEGATe and GST didn’t yield any fruits. Anyone can help how to escalate?
How do we claim IGST refund in DDP delivery term import case
I have the same query
Does it make a difference if the importer is not the final user of the product? i.e can factory in India claim GST/IGST for imported stickers/labels which are attached to garments and then exported? Many thanks
Gstr9 query fy 20-21
Important query :Import igst input taken in extended Period (April 2021-Sep2021)
1.import done in March 2021…custom duty paid on 30 March 2021..we have challan of 30-03-2021
Bill of entry dated 18/03/2021 ..
This igst Coming in gstr2a of march 2021 under import section ..
But this igst entry is not coming in gstr2b of march 2021
Eventually This entry came in gstr2b of april 2021
Since input can be taken as per gstr2b only as per rule/law so we took this import igst in gstr3b of april 2021 not in gstr3b of march 2021
Now I have to submit gstr9 of fy20-21
Q1. should I declare this import value in gstr 9 fy 20-21 in table 6(e) and hence in 8(g)igst paid on imports ???
Is this treatment ok ?
Also,
If I do this there will be a variation of more than 10% in table 6 igst column also…and when we submit that column will turn red ……
But this is purchase of fy20-21 …that is also a point to keep in mind……..
Salil
2B BOE INPUT NOT SHOW CALL TO CA PROFESSIONAL HELP 9899230478
BILL OF ENTRY NOT SHOWN ON 2B CONTACT FOR THE PROFESSIONAL CA FOR LOOKING ICEGATE TO GST PORTAL MANAGE OR HELP TO INPUT CLAIM
CONTACT 9716333509
Import thr courier bill of entry.
Only part of the IGST is seen in the Import section of GST portal.
Complained to ICEGATe and GST didn’t yield any fruits. Anyone can help how to escalate ? 9422012294
Search Bill of Entry has been made available where you will have to login on GST website and enter Port code, BOE No., BOE Date & Out-of-charge date to force the BOE to appear in your GSTR-2A/B. However, currently only 1 request is allowed per 30 minute per month and sometimes the request is not actually accepted (faulty utility).
Dear Sir,
i have already so many complaint CBIC PORTAL AND GST PORTAL But could not show even 2A 2B my bill of entry MAY 2021 input \
please suggest sir what shoud i do
9716333509
Dear Sir,regarding Input of Import Goods, How to claim even if not reflect in the separate section ‘Import of goods from overseas from bill of entry’ , should we registered complain with GST (or) Customs department ??
Sir
We had already taken input on Import of Goods paid IGST to Custom Duty. But it ‘s not reflect on GSTR2B. Where to give complain to update import on IGST paid & has to be reflact in GST Portal.
sir ji import BOE pr igst pay krne ki entry kya hogi
SIR ACCOUNTING ENTERY KYA HOGI
Same problem of igst paid alongwith customs duty not getting reflected . Where to lodge complaint?
Gstr 2A & 2B will reflect the tax paid on imports through ICEGATE. Hence, in your case, it can be a technical issue. Please contact gst helpdesk or raise ticket on cbic portal.
Also, to double check, please check whether your gstin is correctly mentioned on the bill of entry for which you are referring gstr-2B.
Goods imported in May 21. IGST paid at the time of Bill of Entry. IGST paid not reflecting in either 2A or 2B for May 21. Can take ITC on basis of BOE? GSTN mentioned in BOE.
Dear Abhishek Gupta Sir., regarding Input of Import Goods, How to claim even if not reflect in the separate section ‘Import of goods from overseas from bill of entry’ , should we registered complain with GST (or) Customs department ??
input reflect only once BOE got out of order / Discharge, in case of part consingment received on receipt of last consingnment BOE got Out of order /Discharge., after getting BOE discharges it will reflect in GSTR 2A/B