Importer mistakenly omitted IGST from returns but allowed to claim credit upon submitting bills of entry.

Case-Laws – GST – Highlights – The petitioner paid Integrated Goods and Services Tax (IGST) of Rs. 85,70,105/- on imported goods, which was not disputed. The petitioner availed Input Tax Credit of the paid IGST as permissible under the SGST Act. While fi

Importer mistakenly omitted IGST from returns but allowed to claim credit upon submitting bills of entry.
Case-Laws
GST
The petitioner paid Integrated Goods and Services Tax (IGST) of Rs. 85,70,105/- on imported goods, which was not disputed. The petitioner availed Input Tax Credit of the paid IGST as permissible under the SGST Act. While filing GSTR-2A returns, the petitioner reflected the IGST details, but inadvertently omitted to include the same in GSTR-3B returns for July, August,

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