{"id":71828,"date":"2025-06-18T09:04:24","date_gmt":"2025-06-18T03:34:24","guid":{"rendered":""},"modified":"2025-06-18T09:04:24","modified_gmt":"2025-06-18T03:34:24","slug":"importers-can-claim-input-tax-credit-on-re-assessed-bill-of-entry-within-specified-time-limits-under-gst-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71828","title":{"rendered":"Importers Can Claim Input Tax Credit on Re-Assessed Bill of Entry Within Specified Time Limits Under GST Rules"},"content":{"rendered":"<p>Importers Can Claim Input Tax Credit on Re-Assessed Bill of Entry Within Specified Time Limits Under GST Rules<br \/>Case-Laws<br \/>GST<br \/>AAR ruled on Input Tax Credit (ITC) eligibility for import IGST. The authority held that TR-6 challan is not a valid document for ITC availment under GST rules. Bill of entry, whether original or re-assessed, is an eligible document for ITC, subject to Section 16(4) of CGST Act time limitations. The time limit for ITC on differential IGST begins from the re-assess<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89535\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Importers Can Claim Input Tax Credit on Re-Assessed Bill of Entry Within Specified Time Limits Under GST RulesCase-LawsGSTAAR ruled on Input Tax Credit (ITC) eligibility for import IGST. The authority held that TR-6 challan is not a valid document for ITC<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71828","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71828"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71828\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}