2025-VIL-44-AAAR
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SGST AAAR

GST – Tamil Nadu AAAR - Payment of differential duties through TR-6 challans, Eligibility to input tax credit of duty paid through TR-6 challan, Duty paying document - The appellant sought Advance Ruling on eligibility to avail ITC on the IGST paid through TR-6 challans – Vide the impugned the AAR held that TR-6 challan cannot be considered as an eligible document for the purpose of availment of ITC - Whether the appellant can avail ITC of the import IGST paid through TR-6 Challan in terms of Section 16(2) of the CGST Act read with Rule 36 of CGST Rules, 2017 - HELD - Neither a TR-6 challan as such, nor a TR-6 challan read with the SVB order and letters issued by the tax authorities, can be considered as an eligible document for the purpose of availment of ITC – The phrase “a bill of entry or any similar document” in Rule 36(1)(d) of the CGST Rules, 2017 means that apart from being similar to a Bill of Entry, the document should also be a prescribed one under the Customs Act, 1962 or the rules made thereunder. The TR-6 challan is not a document prescribed under the Customs Act, 1962 or the rules made thereunder, unlike a bill of entry which is a prescribed document for assessment of integrated tax on imports under Rule 36(1)(d) of the CGST Rules - he contention of the appellant about a TR-6 challan to be treated as a document similar to a ‘Bill of Entry’ or a ‘TR-6 challan along with the SVB order and letter issued by the tax authorities to pay duty under Section 28(1)(b) of Customs Act’, to be treated as a document similar to a ‘Bill of Entry’, lacks legal backing and is not sustainable – The Ruling passed by the Authority for Advance Ruling is upheld and the appeal is rejected - Whether the time limit under Section 16(4) applies to ITC on IGST paid through TR-6 challans - HELD - Since TR-6 challan is not an eligible document for ITC, the question of whether the time limit under Section 16(4) applies to such ITC does not arise - Whether the time limit under Section 16(4) applies to ITC on re-assessed Bills of Entry - HELD - The time limit prescribed under Section 16(4) of the CGST Act, which applies to ITC on invoices and debit notes, is also applicable to ITC on bills of entry, by virtue of the 'mutatis mutandis' application of the CGST Act provisions to the IGST Act under Section 20 of the IGST Act. Therefore, the ITC on re-assessed bills of entry is also subject to the time limit under Section 16(4).
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