Question ID : 44733

Bill Of Entry no reflect in GSTR 2A

Dear Sir, we was paid of payment for the bills of entry of As per our reassessment of bills of entry for the financial years 2019-2020 and 2020-2021, we have made payments for all outstanding bills, including interest and penalty. However, we have noticed that the reassessed bills of entry are not reflecting in the GSTR 2A. please provide suggestion for ITC take or Not

Answer ID : 85501

For availing the ITC of GST paid at the time of import of goods, there is no requirement to look at GSTR-2A. The Same is clarified in the CGST circular No. 123/42/ 2019-GST. Further the requirement of looking at GSTR-2A is not specifically provided under sec. 37.

Answer ID : 85505

They are not reflected in 2A/2B. U have to mention in 3B under import of goods ITC seperately. They will not be compared with 2A/2B

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