Bill of entry — claiming import IGST as ITC

Record customs bills of entry for your imports so the IGST paid at the port becomes input tax credit on GSTR-3B table 4(A)(1) 'Import of goods'.

When you import goods, you pay IGST at customs — and that IGST is input tax credit you can claim, just like the GST on a domestic purchase. The proof is your bill of entry (the customs clearance document). Finocket's bill-of-entry register records each one so the IGST paid at the port flows into GSTR-3B table 4(A)(1) "Import of goods" automatically.

Record a bill of entry

From GST → Returns, open Bill of Entry and add one row per bill:

Bill of entry number & date — from the customs document.
Return period (YYYY-MM) — the month whose GSTR-3B this credit belongs to. The eligible IGST lands on that month's 4(A)(1) import line.
Port code and overseas supplier — optional reference details.
Assessable value — the customs value the duty was computed on.
IGST paid — the amount that becomes your import ITC. Add cess too if it applied.

Eligible vs blocked credit

Leave Eligible for input tax credit on for a normal import. Turn it off for a blocked-credit import (goods you can't claim ITC on) — the bill is still recorded for your register, but its IGST is never added to your claim.

How it reaches GSTR-3B

Open GST → Returns, pick the same month and build the GSTR-3B helper. The period's eligible import IGST appears on its own 4(A)(1) "Import of goods" line and is folded into your total IGST ITC, so your net IGST payable already accounts for it. It never double-counts with inward supplies or reverse-charge credit — imports sit on their own line. Verify the figures with your CA before filing; Finocket prepares, it does not file.

Access & control

Owners and assistants add and edit bills of entry; an invited accountant sees the register read-only. Requires the GST module.

Frequently asked questions

Can I claim the IGST I paid at customs on imports?

Yes. IGST paid at the time of import is input tax credit, evidenced by the bill of entry, and is reported in GSTR-3B table 4(A)(1) 'Import of goods'. Finocket's bill-of-entry register captures each bill and adds its eligible IGST to that line for the period.

Where does import IGST go in GSTR-3B?

On the ITC side — table 4(A)(1) 'Import of goods'. It is separate from inward supplies and reverse charge, so it is never double-counted. Finocket puts the period's eligible import IGST on its own 4(A)(1) line and folds it into your total IGST ITC.

What if the import ITC is blocked?

Turn off 'Eligible for input tax credit' on that bill of entry. It stays in your register for reference, but its IGST is not added to your claim.

TDS you deduct — challans, 26Q and Form 16A

Record the TDS you withhold when paying vendors, deposit it by challan against your TAN, and hand your CA a ready 26Q workbook plus Form 16A working copies each quarter.

GSTR-9 annual return summary

See a full financial-year GST summary built from your invoices and expenses — outward supplies by rate, ITC and tax paid — to prepare and cross-check before filing GSTR-9.

Reports, GSTR-1 / 3B and Hand-to-CA

Cashflow, income vs expenses, projects, GST returns (GSTR-1, 3B, 8, ITC summary), TDS summary and the one-tap Hand-to-CA ZIP bundle.