21 April 2021
While making Import of goods - DDP shipment. (i.e) seller will bear the GST. However my GST no. is given in GST portal and the same is reflecting in GSTR 2A. Since the GST is not paid by me, Am i eligible to claim GST credit on the same.
Conditions to Claim ITC under GST Act is prescribed u/s 16 of CGST Act,
As per of the Proviso of Sec 16(2) which States - "Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, an amount equal to the input tax credit availed by the recipient shall be added to his output tax liability, along with interest thereon, in such manner as may be prescribed:
Provided also that the recipient shall be entitled to avail of the credit of input tax on payment made by him of the amount towards the value of supply of goods or services or both along with tax payable thereon"
So there is a condition that Recipient should pay Value of Goods/Service alongwith Tax to the Supplier.
So as per my knowledge & understanding since you are not paying the IGST Amount to Supplier you wont be allowed to Claim the ITC.
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