Is RCM applicable on Import of material
When can IGST credit availed on Import of material?
section 16 of cgst act
conditions for taking credit
[a] he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed;
[b] he has received the goods or services or both.
so after receipt of actual goods and bill of entry u can take this credit