IMPORT PURCHASE (IMPORT GOODS FROM OTHER COUNTY) ACCOUNTING & INPUT

Dear Sir,

Kindly update us how import purchase (IMPORT GOODS FROM OTHER COUNTY) reflected in GSTR-2A OR how Importer claim input credit  of IGST ? Also please tell us how we booked  or complete process of accounting entries. As per my knowledge first we booked import Purchase as purchase from URD as RCM basis, then we increase tax liability in books and  then we increase input credit. Kindly note IGST on import already paid to custom by our CHA on our behalf ( 1st we transfer fund in CHA a/c ,then he paid IGST+CUSTOM on our behalf).I shall be highly thankful to you.