IGST refund compliance requires filing gateway EGMs to enable processing of export tax refunds promptly. Shipping lines must file electronic gateway EGMs on ICEGATE corresponding to manual EGMs for hinterland export cargo because CGST export rules require gateway EGMs in the ICES/ICEGATE system as an essential condition to process IGST refund claims; supplementary electronic EGMs are therefore directed to enable refund sanctioning and stakeholders must comply.
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.
IGST refund compliance requires filing gateway EGMs to enable processing of export tax refunds promptly.
Shipping lines must file electronic gateway EGMs on ICEGATE corresponding to manual EGMs for hinterland export cargo because CGST export rules require gateway EGMs in the ICES/ICEGATE system as an essential condition to process IGST refund claims; supplementary electronic EGMs are therefore directed to enable refund sanctioning and stakeholders must comply.
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