Exporters must correct EGM errors to enable Shipping Bill migration and receipt of IGST refund to bank accounts. EGM filing errors (SB002, SB006) and invoice errors (SB005) prevent Shipping Bills from migrating from the IGST Temporary Scroll to the Final Scroll, blocking IGST refund credit. Exporters must ensure correct EGM filing before flight departure, submit reconciliation documents (GSTR 1/Table 6A, GSTR 3B and a Concordance Table) and send rectification details to the IGST Refund Cell (Airport) for processing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exporters must correct EGM errors to enable Shipping Bill migration and receipt of IGST refund to bank accounts.
EGM filing errors (SB002, SB006) and invoice errors (SB005) prevent Shipping Bills from migrating from the IGST Temporary Scroll to the Final Scroll, blocking IGST refund credit. Exporters must ensure correct EGM filing before flight departure, submit reconciliation documents (GSTR 1/Table 6A, GSTR 3B and a Concordance Table) and send rectification details to the IGST Refund Cell (Airport) for processing.
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