Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

import puchase invoice unaccounted

10 July 2018

import purchase invoice on September 2017 and igst paid rs.115000. but i cant account. if i can claim igst paid of rs.115000 june 2018. any solution except refund claim

Reply
Follow
Share

2 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 10 July 2018

You can show it in your subsequent 3b return

Upgrade to CAclubindia Pro. Subscribe Now!

Saifullah Khalid (Autodidact/Curious ) (633 Points)
Replied 12 July 2018

Originally posted by : vineeth mr
	import purchase invoice on September 2017 and igst paid rs.115000. but i cant account. if i can claim igst paid of rs.115000 june 2018. any solution except refund claim

First post this import IGST credit in your June-18 GSTR-3B and then you have both options either to setoff/adjust this IGST credit with ouput sales tax liability (if any) or claim refund... BUT keep the Invoice/Bill of Entry (BOE) and other documents safely as these documents are the only documents of proof for the IGST paid at the customs... I am saying this becasue the cordination between Custom`s system and GST`s system is still not very well synced yet ..so these documents are the main/primary documents ....