Over a period of time, recovery of differential duty (post clearance of imports) has become a common practice of the department. Typically, the taxpayer pays such differential duty and claims the credit of additional IGST. The GST department has recently begun issuing notices to taxpayers denying credit for such additional IGST paid.

Through this article, Our Partner, Mr. Deepak Suneja, Managing Associate, Mr. Rohit Kumar, and Executive, Ms. Sarita Mehra have examined whether the various disputes raised by the GST department denying credit are even acceptable.

Please click on the below link to read our article titled “Short Payment of IGST on imports – Customary to recover, but why dispute Credit eligibility?“ on the issue.

Article 88 I Short payment of IGST on imports – Customary to recover, but why dispute Credit eligibility