GST

Import Bills of Entry in IMS and GSTR-2B

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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.

Provisions

Invoice Management System (GSTN advisories, October 2024 onwards); Sec 16(2), CGST Act 2017

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).

Close

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

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