Which of the Following Statements Is not True with Respect

Which of the following statements is not true with respect to creditable importations?

A) An importation of goods for private purposes entitles the taxpayer to claim the GST paid on the taxable importation
B) The GST paid on the importation of goods by a registered business can be claimed in the same tax period in which the GST is paid
C) A registered business entity can defer the payment of GST on a taxable importation under the deferred GST scheme
D) An importation of goods for business purposes entitles the registered taxpayer to claim the GST paid on the taxable importation