03 June 2022
One client import of goods through Courier Bill of Entry-XIV for Home Consumption and paid igst 80000 on import . Same amount reflected in GSTR-2b. So can he take ITC against local sale in Maharashtra
03 June 2022
You can take ITC if you have a valid document of paying GST. Only reflection in gstr2b doesn't entitle you to ITC. If after considering all conditions ITC is available then you can utilise it for gst on any sale.
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