https://www.taxtmi.com/circulars?id=56841 Refunds of IGST on exports require electronic filing and reconciliation of Export General Manifests (EGMs) with shipping bills and GST returns under Rule 96; absent or mismatched EGMs block refunds. Shipping lines must include ICD-origin shipping bills in gateway EGMs or file supplementary EGMs, and gateway officers may initiate penal action for non-filing. Jurisdictional officers at ICDs and gateways must file local EGMs promptly, liaise to incorporate ICD bills into gateway EGMs, monitor ICES error reports, and rectify specified errors using ICES correction procedures, with unresolved technical issues escalated to systems support. en-us Fri, 16 Mar 2018 00:00:00 +0530 Mon, 19 Mar 2018 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56841 Refunds of IGST on exports require electronic filing and reconciliation of Export General Manifests (EGMs) with shipping bills and GST returns under Rule 96; absent or mismatched EGMs block refunds. Shipping lines must include ICD-origin shipping bills in gateway EGMs or file supplementary EGMs, and gateway officers may initiate penal action for non-filing. Jurisdictional officers at ICDs and gateways must file local EGMs promptly, liaise to incorporate ICD bills into gateway EGMs, monitor ICES error reports, and rectify specified errors using ICES correction procedures, with unresolved technical issues escalated to systems support. Circulars Customs Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56841