On Indian imports, IGST is typically paid through the bill of entry at customs and may be claimed as input tax credit in GST returns if the importer is registered and the goods qualify under GST law.
IGST and the bill of entry
On most taxable imports, IGST is paid through the bill of entry at customs alongside Basic Customs Duty (BCD). The BoE is the primary document GST systems use to validate import IGST payments.
Input tax credit (ITC)
Registered importers may claim ITC in GSTR-3B subject to conditions in Section 16 of the CGST Act. Reconcile ICEGATE IGST lines with GSTR-2B / IMS. Ineligible ITC (blocked credits, personal use goods) must be excluded.
Compliance tips
- Match supplier invoice currency and Incoterms to assessable value on BoE.
- Retain CHA working sheets and duty payment challans.
- Coordinate with accounts before month-end close.
Related: ICEGATE filing · India guide · GST format template
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