Where the import of goods is not declared with Customs it needs to be reported under Reverse Charge Mechanism in Box 3 of the VAT return.

thank you Mr. sajith..

Mr Murtaza, your question is more important to declare your imported items. Better you ask expert to clear your doubt. Mr Sajith answer is incorrect as per my knowledge, If agent cleared goods, must be adjusted in box 7.

As per my Knowledge Cargo items can not show in vat return

then how to show this purchase in VAT return?