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Regarding import purchase amount not show in gstr 2a

Rajiv (Senior Accounts Officer) (1548 Points)

18 December 2018

Sir,

Why Import Purchase Igst Amount ( Bill Of Entry) not showed in Gstr 2A. What We can do in that case ??

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11 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 18 December 2018

Dear ,
when supplier file his gstr 1 , the same get Reflected in 2a of Recepient .
Now tell me in case of Import whether Supplier who is non taxable Territory is liable to file Gstr1.... No...

In Import the Recepient is liable to pay IGST under RCM & avail the credit for the same .

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Ruchira (Article) (208 Points)
Replied 18 December 2018

It is not shown in GSTR 2A because in case of import,we pay IGST and then get the refund of it if we don't have LUT. Which is by we can't see it in GSTR 2A

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 18 December 2018

@ Ruchira
"we dont have Lut"
Import services & Goods are under RCM , & Applicability of LUT is only when we export.

pritesh (CA Final student) (7101 Points)
Replied 18 December 2018

import is taxable under Rcm . for which you will not be able to see inGstr 2a..
no neef to worry.

Power (Accounts) (28 Points)
Replied 23 April 2019

Sir,

We've entered the iGST paid for imports in GSTR3B under ITC from Imports.

We've claimed this while raising Tax Invoices to our clients. Now, the GSTR3B and GSTR2A are not matching.

Kindly let us know what to do ?

Best Regards

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 24 April 2019

CORRECT IT IN ANNUAL RETURN, OR CORRECT IN YOUR NEXT 3B BY ADDING UP UNDER IMPORT & REDUCE THE SAME IN ALL OTHER ITC FOR THAT MONTH

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Power (Accounts) (28 Points)
Replied 25 April 2019

Dear Sir,

We've not utilized excess iGST for Tax Invoices. We've added correct amount of iGST under imports ITC of GSTR3B.

i.e Only the ITC of iGST amount we've paid for Bill of Entry of import purchases is utilised to pay the iGST of Tax Invoices to clients.

Now, the only issue is that the import purchase invoices/ BoEs are not visible in the GSTR2A view option on GST portal.

Because of this, the ITC claimed in GSTR3B and the iGST reflected in GSTR2A will not match.

Is there any way to make import purchase invoices/ BoEs appear in GSTR2A and is it necessary ?

Is it necessary to match iGST on GSTR3B and GSTR2A in case of import inovices/BoE ?

If necessary, on which form, the import purchase invoices/ BoEs are to be entered ? (GSTR2 is not available on our login of GST portal to add missing invoices).

Thanks & Best Regards