a.Whether the Company is eligible to avail the input tax credit (TTC) of integrated tax (IGST) paid as part of differential Customs duty for imports made during FY 2018-19, FY 2019-20 and FY 2020-21 (hereinafter referred to as relevant period") in terms of the timeline prescribed under Section 16(4) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017)?
b.Whether documents evidencing payment can be considered as a valid duty paying document for purpose of availing ITC of the IGST paid as part of differential Customs duty paid during the relevant period, in terms of Section 16(2) of the CGST Act, 2017 read with Rule 36(3) of the CGST Rules,2017?
c.Whether the provisions prescribed under the Goods and Services Tax(GST) Law imposes any restriction on availment of ITC of Differential IGST paid post onsite audit by Customs authorities?