Importers can claim IGST and cess paid on their imports only after issuing the bill of entry (BoE). Hence, taxpayers must access the bill of entry on the portal to avail input tax credit seamlessly. The GST Network (GSTN) provides a framework to taxpayers for finding the relevant bill of entry.
source https://www.caclubindia.com/articles/credit-of-igst-paid-on-import-of-goods-not-reflected-in-gstr-2b-47630.asp
source https://www.caclubindia.com/articles/credit-of-igst-paid-on-import-of-goods-not-reflected-in-gstr-2b-47630.asp
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