What is the process to search bill of entry details on GST portal?

Introduction

The GST portal has undergone a significant overhaul. When paying taxes, the importer files a bill of entry. The Bill of Entry’s details is displayed on the GST portal. The online gateway allows you to check your bill of entry. Importers of goods and users of supplies from the Special Economic Zone (SEZ) can now use the GST Portal’s self-service capabilities. According to the functionality, a registered taxpayer can look up the bill of entry information in the portal and retrieve any missing documents from ICEGATE. The input tax credit is available to taxpayers who have paid the IGST on their imported goods. New title, tabs “Import of Goods from overseas on the bill of entry” and “import of goods from special economic zone units/ developers on it”, were made available under Part-D in GSTR-2A on a trial basis, according to a press release from the Ministry of Finance published on August 29th 2020 by PIB Delhi. The process to search bill of entry details on GST portal is simply explained in the current blog.

What is the meaning of ‘Bill of entry’ under GST?

When items are imported, the importer or a customs agent files legal paperwork when the commodities arrive and that legal document is called a bill of entry. The bill of entry may be issued for residential use or bond clearance. The importer can only make an ITC claim for the items after giving the bill of entry. Two organizations—companies that import products from outside and firms that sell items in India after acquiring them from a special economic zone —issue this bill of entry.

The GST Portal typically updates bill of entry information from ICEGATE in 2 days (after the reference date). Thus, if data is unavailable after this time, this functionality should be employed. The item can be put up for auction by the appropriate authorities if the Bill of Entry is not completed within the required window of 30 days following the receipt of the items.

What is the process to search bill of entry details on GST portal?

To obtain the necessary information, a taxpayer has to follow the process to search bill of entry details on GST portal:

Step 1- Open the GST website

To access this function, taxpayers must first log in. Visit the GST site at www.gst.gov.in to access the portal and create an account. The taxpayers can access the feature by selecting services, then user services, and further search for details of the bill of entry after logging in. The search page will appear.

Step2- Fill in the information

The taxpayer should enter the details which are showing on the screen, they are:

• The bill of entry number,
• The port code,
• The bill of entry date
• The reference date

Then click on the search button.

Step3- Click on the bill of entry button

After entering the appropriate information, the taxpayer can click on search by going to bill of entry. The following headings will show the details of the bill of entry data that the GST system got via ICEGATE:

• GSTR-2A term of the bill
• Data, including the reference date, bill of entry date, port code, and number.
• The supply’s taxable value
• Tax information of IGST.
• To clear all the fields, the taxpayer can click reset.

Step4- View the history of the bill of entry

The taxpayer can view the bill of entry history as per ICEGATE by selecting History of ICEGATE. This will reveal the status of the bill of entry and the information you fetched from ICEGATE.

Step5- Query in ICEGATE

The taxpayer can select the query in ICEGATE if the bill of entry findings are not shown when searching the information. Based on the information supplied, this will attempt to retrieve the most recent bill of entry record from ICEGATE and prompt the user to search again in 30 minutes. If the record is discovered on ICEGATE, it will also appear in searches for GSTR-2A and GSTR-2B.

Step6- Raise the Ticket

If the portal does not show the bill of entry, the taxpayer may submit a request through the GST self-service portal or the GST helpdesk. The ticket must include the following information: GSTIN, bill of entry number, bill of entry date, Port code, and Reference date are the bill of entry data. Take a screenshot of it.

Conclusion

The new feature exposed the imports and taxpayers to search bill entry details on GST portal. The taxpayer may claim the IGST paid on imports as well as other qualified input tax credits that will appear on GSTR-2B. The taxpayer now can choose to manually look for the bills of entry if the supply is made or not.