Credit of IGST Paid on Import of Goods not reflected in GSTR-2B

Bill of Entry not reflected in GSTR-2B

Importers can claim IGST and cess paid on their imports only after issuing the bill of entry (BoE). Hence, taxpayers must access the bill of entry on the portal to avail input tax credit seamlessly. The GST Network (GSTN) provides a framework to taxpayers for finding the relevant bill of entry. At times Bill of Entry (BoE) is not reflected in GSTR-2B, and we all are well aware the we cannot claim Input Tax Credit (ITC) of inward supplies not reflected in GSTR-2B.

Search Bill of Entry functionality

Taxpayers who have paid IGST on their imports can claim the input tax credit on such taxes. As per the press release of the Ministry of Finance posted on 29th August 2020 by PIB Delhi, new tabs, namely 'Import of goods from overseas on the bill of entry' and 'Import of goods from SEZ units/developers on the bill of entry', were made available under Part-D in GSTR-2A on a trial basis.

The BoEs auto-populates from ICEGATE in these tabs. IGST paid on imports will also appear in GSTR-2B and other eligible input tax credits and can be claimed by the taxpayer. When the bills of entry are not imported, the taxpayer is given the option to search for the bill of entry manually.

Steps to search for BoE on the GST portal

The taxpayers can follow the following procedures to search the BoE:

Step 1 - Log in to the GST portal

Taxpayers must log in to use this functionality. Open the GST portal via the URL www.gst.gov.in and log in to their profile. After logging in, the taxpayer can find the functionality by clicking Services >> User Services >> Search BoE. The search BoE page will be displayed.

Step 2 - Entering the details

The taxpayer can search for the bill of entry on the Search BoE page. The taxpayer must possess the bill of entry number, port code, bill of entry date, the reference date. The reference date is when the Customs clears the goods on payment of all dues. It may be the late out-of-charge date, duty payment date, or amendment date.

Step 3 - Search BoE

The taxpayer can click on search after entering the respective details. This will display the BoE data as received by the GST system from ICEGATE under the following headings:

• GSTR-2A period of the bill
• BoE details - BoE number, port code, BoE date, the reference date
• The taxable value of supply
• Tax details - IGST, and cess. The taxpayer can click on reset to clear all the fields.

Step 4 - View History of BoE

The taxpayer can view the BoE history per ICEGATE by clicking on History of ICEGATE. This will fetch details of BoE from ICEGATE and display them along with the status of the BoE.

Step 5 - Query on ICEGATE

If the BoE results are not displayed on searching the details, the taxpayer can click on Query ICEGATE. This will try to fetch the latest BoE record from ICEGATE based on the details entered and prompt to search again after 30 minutes. If the record is found on ICEGATE, the same will reflect on search BoE, GSTR-2A and GSTR-2B.

Step 6 - Raise Ticket

The taxpayer can raise a ticket on the GST self-service portal or GST helpdesk if the portal does not display the BoE in case they face any problem. The following details are to be furnished in the ticket:

• BoE details - GSTIN, BoE number, BoE date, Port code and Reference date.
• Screenshot of BoE record on ICEGATE.
• Any other error or problem encountered by the taxpayer with the Search BoE functionality on the GST portal.

The author can also be reached at casachinmjain@gmail.com