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    <title>IGST Refunds - Filing of EGMs</title>
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    <description>IGST refund processing requires electronic filing and closure of Export General Manifests (EGMs), especially Gateway EGMs; many refund claims were rejected where EGMs were not filed electronically. Shipping lines must file Supplementary EGMs or EGM amendments for pending shipping bills where export occurred, and for ICD shipments exporters must ensure Train Summary/Truck Report/Local EGM entries are correctly filed in EDI. System Managers maintain lists for monitoring and stakeholders should report difficulties to the Commissioner.</description>
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      <description>IGST refund processing requires electronic filing and closure of Export General Manifests (EGMs), especially Gateway EGMs; many refund claims were rejected where EGMs were not filed electronically. Shipping lines must file Supplementary EGMs or EGM amendments for pending shipping bills where export occurred, and for ICD shipments exporters must ensure Train Summary/Truck Report/Local EGM entries are correctly filed in EDI. System Managers maintain lists for monitoring and stakeholders should report difficulties to the Commissioner.</description>
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