QUESTION

 One of my client pay IGST on import of material through challan generated on ICE GATE portal. We take ITC credit of same in by entering IGST paid in Col 4A -1 of Form 3B. No any credit shown in portal for IGST paid through challan at ICE GATE in GSTR 2A or any cash/credit ledger. Please guide how to claim IGST paid

ANSWER

1. All claims of ITC will be availed through 4A Table of GSTR-3B. Whether or not it is reflected in 2A
2. Two types of ITC are not reflected in 2A i.e IGST of import and RCM.

However on filing of GSTR-3B, the same credit will get credited in your ECL.