Answer

1. F

   Facts

   Import IGST on Bills of Entry flows into GSTR-2B from customs data, and the GSTN advisories bring Bills of Entry into IMS. Records you do not act on are treated as accepted.

2. P

   Provisions and law

   • Invoice Management System (GSTN advisories, October 2024 onwards)Recipients accept, reject or keep pending supplier records; records with no action are deemed accepted and flow into GSTR-2B; credit notes can be kept pending for one tax period from the October 2025 period.
   • Sec 16(2), CGST Act 2017ITC is allowed only with a tax invoice, receipt of goods or services, tax actually paid to the Government by the supplier, and the recipient's own return filed.
3. A

   Analysis

   Check each Bill of Entry against your import documents and payment of customs duty. If a Bill of Entry relates to another importer or is wrong, reject it. Correct records can stay as deemed accepted. Claim import IGST in the import of goods row of Table 4(A).

4. C

   Conclusion

   1. 1Download the Bill of Entry list from 2B or IMS.
   2. 2Match each one with your import documents.
   3. 3Reject any that are not yours, with a remark.
   4. 4Claim the correct IGST in Table 4(A) of GSTR-3B.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.