Find
No. IGST on imported goods is paid to customs at the time of import, not to a supplier, so Rule 37 does not apply to it.
GST
Rule 37 and import of goods
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Provisions
Rule 37, CGST Rules 2017; Sec 16(2), CGST Act 2017
Analysis
You claim import IGST on the basis of the Bill of Entry once it appears in GSTR-2B. Paying the foreign supplier late has no GST effect, though foreign exchange rules have their own timelines. Keep import records separate in your ageing.
Close
- Exclude import Bills of Entry from Rule 37 ageing.
- Claim IGST from the Bill of Entry.
- Track foreign payments under exchange control rules separately.
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