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Itc for igst paid on import.

This query is : Resolved 
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(Querist)
16 October 2018 Dear Sir/ Madam,

What is a base to claim ITC for IGST paid on Imports ?
Bill of Entry date or Payment Date ?
For example - Bill of Entry is dated 28.09.2018 but Payment is made 03.10.2018.

Thanks,
Rachana
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RAJA P M

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RAJA P M (Expert)
17 October 2018 ITC based on after Material received... No need to payment based..

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