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Import in gstr 2a

Gowtham (Student) (1174 Points)

04 September 2021

does import of goods gets reflected in gstr 2a or gstr 2b?

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13 Replies

CMA Poornima Madhava (CMA) (13112 Points)
Replied 04 September 2021

It will appear in gstr2b

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Gowtham (Student) (1174 Points)
Replied 04 September 2021

How come..

CMA Poornima Madhava (CMA) (13112 Points)
Replied 04 September 2021

Why? What's wrong?

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Gowtham (Student) (1174 Points)
Replied 04 September 2021

The exporter is from another country. he will not be filing gstr 3b. then how come this purchase will get reflected in gstr 2b

CMA Poornima Madhava (CMA) (13112 Points)
Replied 04 September 2021

No, gst on imports is paid by the importer on reverse charge basis.

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Gowtham (Student) (1174 Points)
Replied 04 September 2021

That's fine
But the data in gstr 2b gets fed from the gstr 1 of the seller. if that's case, exporter may not file gstr 1 in most of the cases as he is not a resident. then how come the import will get reflected in gstr 2b

Rajendra Prasad (Employee Private) (1842 Points)
Replied 04 September 2021

Import of goods covers Bill of entry. Against Bill of entry Customs Duty and IGST will be paid. Based on the Bill of supply can avail input credit. Also Bill of supply details will be reflected in GSTR 2B.

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Gowtham (Student) (1174 Points)
Replied 04 September 2021

Thanks rajendra. but such imports will not get reflected in gstr 2a? why if so?

Rajendra Prasad (Employee Private) (1842 Points)
Replied 04 September 2021

Has to verify the Icegate portal for concern GSTIN has updated or not. If not, update the GSTIN.

CMA Poornima Madhava (CMA) (13112 Points)
Replied 04 September 2021

Gstr1 alone is not the source of data for gstr2b but one among others.

In case of imports, the importer would provide importer's gstin during customs clearance and pay customs duty under RCM on icegate portal which ultimately gets updated in gstr2b of the importer.

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CMA Poornima Madhava (CMA) (13112 Points)
Replied 04 September 2021

Originally posted by : Gowtham
	Thanks rajendra. but such imports will not get reflected in gstr 2a? why if so?

What I feel is when gstr2a was introduced, the govt probably had no infrastructure to capture data related to import of goods from icegate portal and they would have improved this when gstr2b was introduced.

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