Answer

1. F

   Facts

   IGST paid on imports at customs flows to GSTR-2B from ICEGATE bill of entry data. If the bill of entry data did not reach the portal or was for a later period, the credit claimed in GSTR-3B will exceed GSTR-2B. Import credit itself is allowed under Sec 16 on the bill of entry.

2. P

   Provisions and law

   • Sec 16(2), CGST Act 2017ITC needs a tax invoice, receipt of goods or services, tax paid by the supplier and a filed return
   • Rule 36(4), CGST Rules 2017ITC on invoices is allowed only if they are reported by the supplier and appear in GSTR-2B
   • Rule 88D, CGST Rules 2017Intimation DRC-01C when ITC in GSTR-3B exceeds GSTR-2B beyond a limit; reply in 7 days
3. A

   Analysis

   Check the import section of GSTR-2B for the month and compare with your bills of entry. If a bill of entry is missing because of a GSTIN error at customs, get it corrected through customs. In Part B, explain the difference with bill of entry numbers and dates. Imports through a courier or on a wrong GSTIN are frequent causes.

4. C

   Conclusion

   1. 1List bills of entry and IGST paid for the month
   2. 2Compare with the import section of GSTR-2B
   3. 3Explain missing items in Part B with bill of entry numbers
   4. 4Ask customs to correct GSTIN errors on bills of entry

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