EGM filing requirements: correct and supplement EGMs to enable IGST refund migration and processing for exporters. Exporters, CHAs and shipping lines must correct Electronic Goods Manifest (EGM) and ECM errors and file Supplementary EGMs where needed, presenting required documents to the EGM Cell so that claimed IGST refund credits can migrate and refunds be processed; until correct filing or error rectification occurs, IGST credits will not migrate and refunds will not be available.
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.
EGM filing requirements: correct and supplement EGMs to enable IGST refund migration and processing for exporters.
Exporters, CHAs and shipping lines must correct Electronic Goods Manifest (EGM) and ECM errors and file Supplementary EGMs where needed, presenting required documents to the EGM Cell so that claimed IGST refund credits can migrate and refunds be processed; until correct filing or error rectification occurs, IGST credits will not migrate and refunds will not be available.
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