{"id":77269,"date":"2026-11-05T07:44:57","date_gmt":"2026-11-05T07:44:57","guid":{"rendered":""},"modified":"2026-11-05T07:44:57","modified_gmt":"2026-11-05T07:44:57","slug":"import-tax-credit-cannot-be-denied-solely-for-portal-integration-failures-when-taxpayers-have-documented-payment-of-igst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77269","title":{"rendered":"Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST."},"content":{"rendered":"<p>Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.<br \/>Case-Laws<br \/>GST<br \/>Input tax credit on imports should not be denied solely because IGST is absent from the GST portal where the apparent cause is an ICEGATE-GSTN integration failure and the taxpayer has no role in transmitting the data. Documents supporting payment of tax should be considered, and IGST paid on imports reconciled and duly reflected in the electronic credit ledger. Non-reflection caused by a systemic lapse does not itself determine credit entitlement; the merits and other contentions remain open for fresh consideration.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105861\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.Case-LawsGSTInput tax credit on imports should not be denied solely because IGST is absent from the GST portal where the apparent c&#8230;<\/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-77269","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77269","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=77269"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77269\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}