Bill of Entry
BoE
A Bill of Entry is the customs declaration filed for imported goods, and the IGST paid on it is what an importer claims as input tax credit.
It declares what arrived, its classification, its assessable value and the duty payable. Goods are not released until it is filed and the duty paid, so it is the gate every import passes through.
For GST purposes the Bill of Entry is the document behind the credit. IGST paid at import appears in GSTR-2B sourced from ICEGATE, and reconciling what you paid at the port against what the portal shows is a routine source of discrepancy — most often because the GSTIN on the Bill of Entry was entered incorrectly by the broker.
Basic customs duty, unlike IGST, is not creditable. It is a cost that belongs in the landed cost of the goods, which is why import costing and tax treatment have to be handled together rather than in sequence.
Key facts
- Filed with customs before imported goods can be cleared.
- IGST paid on import is available as input tax credit.
- Basic customs duty is a cost, not a creditable tax.
- Import IGST data reaches GSTR-2B via ICEGATE.
- An incorrect GSTIN on the Bill of Entry is the usual cause of missing import credit.
Who this affects
Every importer of goods into India.
How YarnTally handles it
Customs duty payments are recorded against bills of entry, with a pending-ITC view that shows import credit claimed against credit available, and a landed cost calculation applied on import purchase receipt.
See what else it doesReviewed September 2026. This is general information about how these rules work, not tax or legal advice, and thresholds and due dates do change. Check your own position with your chartered accountant before acting on it.