EGM compliance required: timely online filing and gateway-local integration to enable automated IGST export refunds. Automated IGST export refunds are delayed by EGM errors-late/non-filing of local or gateway EGMs, mismatches between them, and absent stuffing reports for consolidated LCL cargo. Custodians and carriers must file EGMs online and maintain container-wise tally sheets linking previous and new containers; preventive officers must enter stuffing reports and use ICES amendment options to correct C/N errors. Field officers should obtain re-stuffing particulars from shipping agents and custodians to enable revalidation or supplementary EGMs. Persistent non-compliance may attract penalties, while facilitation is permitted for timely rectifications.
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Provisions expressly mentioned in the judgment/order text.
EGM compliance required: timely online filing and gateway-local integration to enable automated IGST export refunds.
Automated IGST export refunds are delayed by EGM errors-late/non-filing of local or gateway EGMs, mismatches between them, and absent stuffing reports for consolidated LCL cargo. Custodians and carriers must file EGMs online and maintain container-wise tally sheets linking previous and new containers; preventive officers must enter stuffing reports and use ICES amendment options to correct C/N errors. Field officers should obtain re-stuffing particulars from shipping agents and custodians to enable revalidation or supplementary EGMs. Persistent non-compliance may attract penalties, while facilitation is permitted for timely rectifications.
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