27 November 2019
my query is Can high sea sales original buyer/actual user claim IGST paid as input credit in custom to clearence the materials. If he claim input benefit then how to show GSTR 3B return and is there any clause. HIGH SEA SALE AGREEMENT : foreign party(hong kong)----Mr.X(KOLKATA)(Seller/importer)------Mr.Y(KOLKATA)(Actual user/Buyer)(IGST PAID IN custom) ACTUAL USER/ BUYER CAN CLAIM IGST PAID AS INPUT CREDIT . ACTUAL USER/BUYER HOW TO SHOW THIS TRANSACTION GSTR 3B RETURN.
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