How to Locate Bill of Entry on the GST Portal

Importers require access to the Bill of Entry (BoE) to effectively claim the Input Goods and Services Tax (IGST) and cess paid on their imported goods. The GST portal facilitates this by providing a dedicated mechanism for taxpayers to locate the relevant BoE, ensuring a smooth process for availing input tax credit.

Understanding the Bill of Entry Search Feature

Taxpayers who have remitted IGST on their imports are entitled to claim the corresponding input tax credit. As per an announcement from the Ministry of Finance on August 29, 2020, new sections were introduced under Part-D of GSTR-2A. These sections, labeled ‘Import of goods from overseas on the bill of entry’ and ‘Import of goods from SEZ units/developers on the bill of entry,’ were launched on a trial basis.

The data for Bills of Entry is automatically populated into these sections from ICEGATE. The IGST paid on imports, along with other eligible input tax credits, will also be reflected in GSTR-2B and can be claimed by the taxpayer. In instances where BoEs do not auto-populate, taxpayers have the option to manually search for them.

Procedure for Finding a Bill of Entry on the GST Portal

Taxpayers can follow these steps to locate a Bill of Entry:

Step 1: Accessing the GST Portal

To use this feature, taxpayers must first log in to the official GST portal. Navigate to www.gst.gov.in and enter your login credentials. Once logged in, the search functionality can be found by selecting Services >> User Services >> Search BoE. This action will open the Bill of Entry search page.

Step 2: Inputting Required Details

On the Search BoE page, taxpayers can initiate a search for the Bill of Entry. Essential information required includes the Bill of Entry number, port code, Bill of Entry date, and the reference date. The reference date signifies when Customs cleared the goods after all duties were paid; this could be the out-of-charge date, the duty payment date, or an amendment date.

Step 3: Executing the Search

After all the necessary details have been entered, click the Search button. The system will then display the Bill of Entry data, as received by the GST system from ICEGATE, under the following categories:

• GSTR-2A Period: The specific period for which the Bill applies.
• BoE Details: Includes the Bill of Entry number, port code, BoE date, and reference date.
• Taxable Value: The total taxable value of the supply.
• Tax Information: Details related to IGST and cess.

Users can click Reset to clear all fields and start a new search.

Step 4: Reviewing Bill of Entry History

Taxpayers have the option to view the Bill of Entry history as recorded by ICEGATE by clicking on History of ICEGATE. This action retrieves and presents detailed information about the BoE, along with its current status.

Step 5: Querying ICEGATE

If the search does not yield any results, taxpayers can click Query ICEGATE. This attempts to retrieve the most recent Bill of Entry record from ICEGATE using the provided details. The system will then prompt the user to search again after 30 minutes. If the record is successfully found on ICEGATE, it will subsequently appear in the Search BoE results, GSTR-2A, and GSTR-2B.

Step 6: Raising a Support Ticket

Should the GST portal fail to display the Bill of Entry, taxpayers can raise a support ticket via the GST self-service portal or contact the GST helpdesk. The ticket must include the following information:

• BoE Details: GSTIN, Bill of Entry number, BoE date, Port code, and Reference date.
• Screenshot: A screenshot of the Bill of Entry record as displayed on ICEGATE.
• Problem Description: Any other errors or issues encountered with the Search BoE functionality on the GST portal.