Searching Bill of Entry (BoE) Details on GST Portal

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

Importers can view Bill of Entry (BoE) details on the GST Portal to reconcile import-related ITC reflected in Form GSTR-2A/2B. This facility also enables taxpayers to fetch updated records from ICEGATE in case details are missing or outdated. This report explains the law basis, stepwise process, FAQs, and compliance checklist.

⚖️ 1. Law Basis

• Section 16, CGST Act, 2017 – Eligibility & conditions for ITC.

• Section 54, CGST Act, 2017 – Refunds related to imports.

• Rule 36, CGST Rules, 2017 – Documentary requirements for ITC.

• GSTN System Integration with ICEGATE for BoE validation.

🛠️ 2. Step-by-Step Process – Searching BoE Details

1. Login at www.gst.gov.in.

2. Navigate: Services > User Services > Search BoE.

3. On Search BoE Records page, enter:

   • Port Code

   • Bill of Entry Number

   • Bill of Entry Date

   • Reference Date (Out of charge/Duty Payment/Amendment date – whichever is later).

4. Click SEARCH → BoE details displayed.

5. If latest record not available → Click QUERY ICEGATE to fetch updated record.

6. To reset inputs → Click RESET.

7. To view history → Click HISTORY OF ICEGATE → Displays fetched BoE details and status.

📌 3. Key Features

• Details visible only post-login.

• Data displayed for two record types:

  • IMPG (Import of Goods) – Period for GSTR-2A, Reference Date, BoE details, Taxable Value, Tax amount.

  • IMPGSEZ (Import from SEZ) – Same as above, plus GSTIN & Trade Name of supplier.

• Reference Date = date goods cleared from Customs.

• Data not available for BoEs dated prior to 12/07/2020.

❓ 4. FAQs (with Basis)

Q1. Can I search BoE without login?
No, login is mandatory.

Q2. What details are required?
Port Code, BoE Number, BoE Date, Reference Date.

Q3. What details are displayed?
Period for GSTR-2A, Reference Date, BoE details, Taxable Value, Tax amount. For SEZ imports: also Supplier GSTIN & Trade Name.

Q4. What if updated record not available?
Click QUERY ICEGATE to fetch latest BoE details.

Q5. What is Reference Date?
Later of Out-of-Charge date, Duty payment date, or Amendment date.

✅ 5. Compliance Checklist