We have paid custom duty including IGST part on 24th Feb, 2024 and IGST is showing in our 2A, and the material has arrived at Factory premises on 03rd March 2024. Pls resolve the below queries :- 1) In which month we have to take ITC. 2) If it is March-24, should we show the IGST in Table 4(b)(2) - Temp reversal or reduce the available IMPORT IGST by this amount. 3) during re-claimable in which tables we have to show this amount.
CAclubindia
