We wish to apprise you that department has recently started issuing notices seeking reasons for variance between ITC availed on imported goods in GSTR-3B vis-à-vis ITC reflected in GSTR-2B.

NITYA Comments: At first place, there is no legal requirement for ITC on imported goods to be reflected in GSTR-2B as a pre-condition for availment of ITC under Section 16 of the CGST Act.

 Still, as a good business practice, taxpayers are recommended to reconcile ITC on imported goods in their books of accounts vis-à-vis GSTR-2B as department is practically seeking the same and issuing notices for mismatches. Notably, difference between these two records is on account of genuine reasons like technical glitches, non-availability of data of goods imported through non-EDI ports or courier at ICEGATE portal etc. Taxpayers can also consider sending periodic mails to helpdesks of GST Portal along with details of bills of entry not reflected in their GSTR-2B requesting them to update missing details.

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