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Import GST

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Rajkumar Gutti

773 Points Posted on 04 June 2022

we are doing business in several state & having seprate GST No. in each state.
we have imported goods from
JNPT port Mumbai (Maharashtra )
& same goods directly despatche to
various state like as Rajasthan, Gujrath, Taminadu, Andhra pradesh.
In this situation, is it necessary to take whole import materal inward
into Maharashtra GST location raise invoice to other stat location for
availaing import IGST input credit.
If we directly desptch goods to other than Maharashtra state from JNPT
and they take (other state) inward.
In this case can Maharashtra State location can avail import GST input
on the basis of bill of entry.

Replies (2)

Quick Summary

This discussion clarifies the process for claiming import GST input tax credit when goods are imported at JNPT, Mumbai, and then directly dispatched to various other states. It explains that for Maharashtra to claim the import IGST credit, the goods must be received by the registered entity in Maharashtra. Even if goods are immediately moved elsewhere, the Bill of Entry linked to the Maharashtra GSTIN is crucial for claiming the credit in that state.

Imthias ahamed Kormath

635 Points Posted on 04 June 2022

U may b issue an invoice from Maharashtra state code.Import gst paid by u as per customs document.The goods moved to another states otherthan Maharashtra.Import gst shown ur registration of Maharashtra only.It will not affect any furtherence supply by u from other states.

CA Altamush Zafar

GST Consultant

10402 Points Posted on 04 June 2022

In GST every registration is treated as separate person. So the GSTIN mention on BOE will be deemed to be the importer. For availing ITC goods should have been received by the persons.

So if you want to claim ITC in Maharashtra then goods should be received by the registered person in Maharashtra.