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TMI BlogBill of Entry not refected in GSTR-2BX X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry not refected in GSTR-2B X X X X Extracts X X X X X X X X Extracts X X X X ..... g in GSTR-2A of the respective month. Officer disallows the ITC and revise the eligible refund. Is the officer's action correct? Reply By RaamSrinivasan Kalpathi: The Reply: ITC is availed on imports and SEZ supplies based on BOE and NOT on invoices and debit notes as ITC is availed on reverse charge. The mandate for availing ITC as provided in Sec.16 r.w.r 36(4) (reproduced below) is applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able only to invoices and debit notes. This is applicable even after the amendment of 2B effective from 01-Jan-22. Further department has already clarified this issue vide Circular 123 of 2019. This Circular still holds good and has not been rescinded. There has been a number of clarifications on this very same issue by the experts at TMI. Rule 36(4) reproduced 10[(4) No input tax credit shall b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,- (a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and (b) the details of 12[input tax credit in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of] such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.] Reply By Ganeshan Kalyani: The Reply: In GSTR-1, this instruction is given: 9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this Table.. The above instruction clarifies that the recipient in DTA to claim ITC via GSTR-2 /now GSTR-3B. Reply By Shilpi Jain: The Reply: Import either from outside India or from SEZ are not transactions liable under RCM, techincally speaking as they do n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot appear in the RCM notifications under GST. However, BoEs are neither invoices or debit notes. On this ground the denial can be challenged. Also the fact that BoEs are appearing in 2A and not 2B could indicate a techincal glitch. The circular on refund states that 2A is required to be checked to process refund and not 2B. In my view it is a defendable case provided the BoEs are clear. Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By Shilpi Jain: The Reply: Also chk if you can raise a grievance on CPGRAMS since the BoEs are not populated in 2B. Reply By RaamSrinivasan Kalpathi: The Reply: In reply to the point made by Madam Shilpi, I wish to clarify the following: 1) The point on RCM not reflecting in either Not.10/2017-IT (Rate) or in Not. 13/2017-CT (Rate) is a hyper-technical point. The fact is IGST on imports is pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id by the recipient and that is reason why the phrase 'reverse charge' was used. 2) As regards Circular 123 - kindly note that one cannot apply for refund of IGST without availing the ITC under Table 4A(1) as 'Import of Goods' for supplies from outside India/ SEZ. The point was made just to elucidate to the querist that since the IGST paid on imports from SEZ can be claimed as ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und without the same reflecting in 2A/ 2B the ITC can similarly be availed whether the same is reflected or not reflected in 2A/ 2B. Also, supplies from SEZ have got populated in 2A/ 2B only since the last year or so. Reply By Ganeshan Kalyani: The Reply: Sir, moreover the instruction given in GSTR-1 clearly indicates that the detail of Import from SEZ will not appear in GSTR-2B or GSTR-2A and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the recipient has to claim it through his GSTR-3B. Since, the instruction is given by Govt. the denial of ITC will not be a question. The taxpayer at any time can show the instruction to GSTR-1 and get through the notice, if received any. X X X X Extracts X X X X X X X X Extracts X X X X
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