IGST refund for exports disrupted by EGM errors; correct EGM details and submit specified documents to resume processing. IGST refund processing is delayed when EGMs fail integration due to sub-error codes C, N, L and M-container number mismatch, container count mismatch, LEO date after sailing date, and gateway port code mismatch. Preventive officers may amend EGM container or gateway details in the Gateway EGM CTR Amendment Option after verification; shipping lines should file amended or supplementary EGMs. For sub-errors C and N, exporters must submit Shipping Bill, Packing List, Invoice and Bill of Lading to designated Customs contacts or by email, then reattempt EGM submission on the ICES portal to enable IGST refund 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.
IGST refund for exports disrupted by EGM errors; correct EGM details and submit specified documents to resume processing.
IGST refund processing is delayed when EGMs fail integration due to sub-error codes C, N, L and M-container number mismatch, container count mismatch, LEO date after sailing date, and gateway port code mismatch. Preventive officers may amend EGM container or gateway details in the Gateway EGM CTR Amendment Option after verification; shipping lines should file amended or supplementary EGMs. For sub-errors C and N, exporters must submit Shipping Bill, Packing List, Invoice and Bill of Lading to designated Customs contacts or by email, then reattempt EGM submission on the ICES portal to enable IGST refund processing.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
