The Bill of Entry (BoE) detail auto-populates from ICEGATE to GST portal for ‘Import of goods from overseas on the Bill of Entry’ and ‘Import of goods from SEZ units/developers on the Bill of Entry. IGST paid on imports along with all other ITC auto-populates in GSTR-2B of the taxpayer to claim eligible ITC on BoE was made available of August 2020.
As credit of IGST and CESS paid on Imports of Goods can be claim Input Tax Credit (ITC) on such taxes by the Importers only after issuing the Bill of Entry (BoE) and if the same auto-populated in GSTR-2B.
IGST PAID ON IMPORT OF GOODS CREDIT NOT REFLECTED IN GSTR-2B:
If any Bill of Entry (BoE) is not being reflected in GSTR-2B, then taxpayer can fetch the missing records from ICEGATE to GST portal with updated status by a self-service functionality provide by GSTN.
GST FUNCTIONALITY OF SEARCHING BILL OF ENTRY (BoE):
To avail ITC on Bill of Entry (BoE), taxpayer can access the Bill of Entry on the GST portal seamlessly. There is an option provided for the taxpayers to search for the Bill of Entry status manually.
STEPS TO SEARCH FOR BoE ON THE GST PORTAL:
The taxpayers can follow the following steps to search the BoE: -
Step 1 – Login to the GST portal:
Open www.gst.gov.in URL and navigate to Services -> User Services -> Search BoE option on the GST home page.
Step 2 – Click ‘Search BoE’ button:
Will open ‘Search BoE records page’ where taxpayer will find blanks fields to enter BoE details and options to click - SEARCH, RESET, HISTORY OF ICEGATE buttons.
Taxpayer to enter the BoE Details – Port Code, Bill of Entry Number, Bill of Entry Date and the Reference date.
The Reference date is – when the CUSTOMS clears the goods on PAYMENT OF ALL DUES. It may be the late OUT-OF-CHARGE date, DUTY payment date or Amendment date.
Step 3 – Click on ‘SEARCH’ button:
After entering required details, will display the BoE data as fetched by the GST System from ICEGATE portal as follows:
GSTR-2A Period, Reference date (ICEGATE), Bill of Entry details (Port Code, Number, Date, Taxable value) and Amount of tax (Integrated tax, Cess).
And option for ‘QUERY ICEGATE’ button will display to fetch updated details of BoE from ICEGATE.
Taxpayer can click on ‘RESET’ button to clear all the fields.
Step 4 – Click on ‘QUERY ICEGATE’ button:
‘History of Query ICEGATE’ page will open. If the BoE detail not appeared on search, the taxpayer can click on QUERY ICEGATE button to fetch the latest BoE ‘Status’ from ICEGATE as per the details entered.
If the record is found on ICEGATE the GSTR-2A and GSTR-2B will be updated accordingly.
Note: Data is normally received from ICEGATE to GST system within five (5) days from the reference date. Taxpayers are requested to use this facility only in case data is not available after such period.
Step 5 – Click on ‘HISTORY OF ICEGATE’:
Taxpayer can Click on ‘History of ICEGATE’ to view the BoE history of fetched BoE details from ICEGATE along with current ‘Status’ of query are displayed.
Click on ‘BACK’ button to go back to Search BoE Records page.
Step 6 – Raise Ticket on the GST grievance redressal portal:
If BoE detail not found through the search on portal or facing any problem online, taxpayers advised to raise ticket through the link Grievance Redressal Portal for GST provided under ‘Contact Us’ mentioned in the bottom right of the main page of the GST portal.
Taxpayer should have a single file in format of PDF or JPEG to upload containing the following information and screen-shots:
BoE details – GSTIN, BoE Number, BoE date, Port Code and Reference date
Screenshot of BoE record on ICEGATE
Screenshot of the system error or problem encountered while searching BoE.
To raise ticket, taxpayers are required to follow the steps to raise ticket:
Click on the link : Grievance Redressal Portal for GST
Click on : Report Issue
Type of Issue/Concern : ICEGATE
Category : ICEGATE
Sub Category : ICEGATE Issue with Part D Imports
And then click on – “NO, I WANT TO LODGE MY COMPLAINT”
The below screen will appear, where taxpayer to enter the required detail and write the issue description. Taxpayer can attach the relevant screen-shots either in PDF or JPG format.
After submit successfully, system will display the TICKET NUMBER to follow status.
RELATED INFORMATION:
Generating of GSTR-2A and GSTR-2B (Auto drafted ITC statement) is automatic functionalities of the GST system on filing of GSTR-1 in DUE / PRESCRIBED period every month.
GSTR-2A generates reflecting the records when taxpayers filled-up his GSTR-1 and SAVE to File Return.
GSTR-2B generates reflecting the records only when taxpayers dully FILED his GSTR-1 within the stipulated period.
Taxpayers can claim for eligible ITC only if the records/transactions reflected in GSTR-2B for the relevant period.
If BoE appears in GSTR-2A but does not reflect in GSTR-2B for the MONTH of the date of BoE then taxpayers can not avail the ITC for that month. If claimed, taxpayers may get Notice for mis-match in ITC claim as per GSTR-2B and GSTR-3B.
TERMS MEANING:
ITC Input Tax Credit
B2B Business to Business
ISD Input Service Distributor
IMPG Import of Goods
IMPGSEZ Import of Goods or Inward supply of goods from Special Economic Zones.
REF-A1025-24-GUIDE-025-GST-008-AP
