GST
Import ITC compared with customs data
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Facts
The officer compares import ITC with customs data. Show your Bills of Entry and the months you claimed credit.
Provisions and law
- Sec 16, CGST Act 2017Conditions and time limit for ITC
- Instruction 02/2022-GST (22 March 2022)SOP for scrutiny: one ASMT-10 per GSTIN per year, specific and quantified discrepancies, DRC-03 payments to be considered, timelines for ASMT-12 or further action
Analysis
The SOP lists import ITC against GSTR-2A and ICEGATE data. Common reasons for gaps: Bills of Entry with a different GSTIN, ITC claimed in a different month, or SEZ purchases. Example: ₹5 lakh claimed, ICEGATE shows ₹4.6 lakh; one Bill of Entry for ₹40,000 IGST was filed under the branch GSTIN. Explain and fix.
Conclusion
- List Bills of Entry with IGST.
- Match them to the months of claim.
- Check the GSTIN on each.
- Reverse credit claimed on wrong-GSTIN entries if needed.
A Savvy can do this for you
Scrutiny of returns, ASMT-10 notice and ASMT-11 reply
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