For businesses that import, the Bill of Entry (BE) is more than just a customs document; it is the key to claiming your Input Tax Credit (ITC). However, a common impediment to this path is transmission failure.
Even if you paid your IGST at the port, you will be unable to claim credit on your GSTR-2B if the BE data does not travel from the ICEGATE server to the GST Network (GSTN). ... https://sepfust.com/blogs/track-be-transmission-gstn-icegate
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