All you need to know about the new functionality on the GST Portal: How to claim ITC which is not in GSTR-2A/2B
In a major relief to taxpayers, a new facility has been updated on the GST portal wherein a taxpayer can claim Input Tax Credit (ITC), even if it is not reflected in GSTR-2A or 2B.
How to claim ITC which is not in GSTR-2A/2B
For IMPG (Import of Goods) type records, period details for Form GSTR-2A (System Generated Statement of Inward Supply); referenced date; Bill of Entry details such as port code, BOE number, BOE date, and taxable value; and the amount of tax will be displayed
For IMPGSEZ (Import of Goods from SEZ) type records, details of the period for Form GSTR-2A; referenced date; GSTIN of the supplier; supplier’s trade name; Bill of Entry details such as port code, BOE number, BOE date, and taxable value; And the amount of tax will be displayed.
To help importers of goods, and those receiving supplies from SEZs, find Bill of Entry details, which were not auto-populated in GSTR-2A, a self-service functionality has been provided on the GST Portal which can be used Starch such records in the GST system, and get the missing records from ICEGATE
It is to be mentioned that it usually takes 2 days (after the reference date) for the BE details to be updated from ICEGATE to the GST portal. Therefore, if data is not available after this period, this functionality must be used. Note: The reference date will be either the out of charge date, the fee payment date or the revision date – whichever is later.
In case of any issue, please visit the GST Helpdesk or GST Swayam Seva Portal to create a ticket by including various details including BE record, GSTIN, BE number, BE date, port code, reference number, and a screenshot of ICEGAT portal. With BE record. Any errors they face while using the “Search BOE” functionality on the GST Portal
steps to be followed
Step 1. Taxpayers need to log in to the GST Portal.
Step 2. Click on Service Tax and then select ‘Search BoE’ which is a new functionality developed in GST Portal.
Step 3. As soon as you click on ‘Search BoE’, you will have to enter all the details related to the Bill of Entry like Port Code, Bill of Entry Number, Bill of Entry date, and Reference date. You can enter the details of the BoE whose ITC is not viewable on GSTR-2A or 2B.
step 4. History of BOE details received from ICEGATE along with query status is displayed after 30 minutes from the time of triggering the query
Taxpayers are advised to verify the correct details either from BE documents or by using the ICEGATE portal
