BoE as proof for import IGST credit
GST law treats the customs bill of entry (or alternate prescribed document) as primary evidence for claiming input tax credit (ITC) on import IGST.
Matching in returns
BoE details should align with GSTR-2B and your books. Mismatched invoice value or tax lines are a top reason for ITC rejection.
Checklist
- Download certified BoE copy from ICEGATE
- Match HS, assessable value, and IGST amount to invoice
- File GSTR-3B in the correct tax period
See also bill of entry GST guide.
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