IN CASE OF IMPORT OF GOODS, IGST IS TO BE PAID ALONG WITH CUSTOMS DUTY AND SUCH IGST IS ELIGIBLE FOR INPUT CREDIT AND THIS IGST IS TO BE PAID BEFORE CLEARANCE OF GOODS FROM CUSTOM STATION. TO AVAIL INPUT CREDIT , INPUT IS TO BE REFLECTED IN GSTR 2A OF THE IMPORTER. MY QUESTION IS WHETHER THIS IGST AMOUNT IS ALSO TO BE REFLECTED IN GSTR 2A AND WHO WILL FILE GSTR1 FOR THIS IGST AMOUNT.