Find
The officer compares import ITC with customs data. Show your Bills of Entry and the months you claimed credit.
GST
Import ITC compared with customs data
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Provisions
Sec 16, CGST Act 2017; Instruction 02/2022-GST (22 March 2022)
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.
Close
- 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.
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