{"id":69264,"date":"2025-04-03T13:11:46","date_gmt":"2025-04-03T07:41:46","guid":{"rendered":"https:\/\/piceapp.com\/blogs\/?p=69264"},"modified":"2025-04-03T13:11:52","modified_gmt":"2025-04-03T07:41:52","slug":"guide-on-egm-number-for-gst-refund","status":"publish","type":"post","link":"https:\/\/piceapp.com\/blogs\/guide-on-egm-number-for-gst-refund\/","title":{"rendered":"Guide on EGM Number for GST Refund"},"content":{"rendered":"\n<div class=\"wp-block-group has-background\" style=\"background-color:#f2f5f9\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\"><strong>Key Takeaways<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>EGM verifies the export of goods from India.<\/li>\n\n\n\n<li>It\u2019s essential for GST refunds and export benefits.<\/li>\n\n\n\n<li>Filed by authorized shipping agents or carriers.<\/li>\n\n\n\n<li>Must follow formats set by Export Manifest Rules.<\/li>\n\n\n\n<li>Timely filing via ICEGATE speeds up clearance.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>India\u2019s exporters can take advantage of the <strong>EGM number for a GST refund<\/strong> and clear customs while adhering to all tax regulations. The Export General Manifest or EGM allows companies to manage <a href=\"https:\/\/www.mckinsey.com\/featured-insights\/mckinsey-explainers\/what-is-business-risk\" target=\"_blank\" rel=\"noopener\">business risks <\/a>and check shipping documents originating from gateway ports to make their operations more straightforward.<\/p>\n\n\n\n<p>Thus, businesses are in constant need of fast EGM processing to avoid potential penalties.\u00a0<\/p>\n\n\n\n<p>In this blog, you will learn why the EGM document is important in the export business, what conditions must be met for filing this declaration, and its format.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is the Export General Manifest: How Does it Work?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-is-the-Export-General-Manifest-How-Does-it-Work.jpg\" alt=\"What is the Export General Manifest How Does it Work?\" class=\"wp-image-69417\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-is-the-Export-General-Manifest-How-Does-it-Work.jpg 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-is-the-Export-General-Manifest-How-Does-it-Work-300x169.jpg 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-is-the-Export-General-Manifest-How-Does-it-Work-150x84.jpg 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-is-the-Export-General-Manifest-How-Does-it-Work-768x432.jpg 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>A shipping carrier files the EGM or export general manifest, during the export process, which is attached along with the shipping bills issued by an exporter. This crucial declaration is usually generated by agents of <a href=\"https:\/\/www.nic.in\/project\/ices\/\" target=\"_blank\" rel=\"noopener\">Indian Customs<\/a>, shipping lines, airlines, and so on.\u00a0<\/p>\n\n\n\n<p>The primary purpose of this fundamental export document is to offer detailed information about the exported goods and ensure business compliance. With its help, companies can ensure utmost transparency for commercial <a href=\"https:\/\/online.hbs.edu\/blog\/post\/risk-management#:~:text=Risk%20management%20is%20the%20systematic,that%20can%20affect%20your%20organization.\" target=\"_blank\" rel=\"noopener\">risk management.\u00a0<\/a><\/p>\n\n\n\n<p>Here is how EGM filing works:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The concerned exporter or officers at gateway port executes the customs clearance by providing key documents apart from the shipping bills<\/li>\n\n\n\n<li>Next, the exporter forwards the cargo to the respective carrier<\/li>\n\n\n\n<li>Finally, the carrier files an <strong>EGM number for a GST refund<\/strong> with the customs to direct the export as per the details given in the shipping bill.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Why is the Export General Manifest Important?<\/strong><\/h2>\n\n\n\n<p>There are various reasons to make EGM a vital export document. These include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>EGM acts as evidence of the export of goods. Shipment carriers file EGM in association with the customs department to authorise the export of supplies beyond<a href=\"https:\/\/library.fiveable.me\/key-terms\/ap-hug\/territorial-borders#:~:text=term%20%2D%20Territorial%20Borders-,Definition,land%2C%20water%2C%20and%20airspace.\" target=\"_blank\" rel=\"noopener\"> territorial borders.<\/a><\/li>\n\n\n\n<li>Besides, EGM assists exporters to avail different benefits such as duty drawback, MEIS, and so on.<\/li>\n\n\n\n<li>EGM keeps track of all the commodities that have been shipped from the exporting country.<\/li>\n\n\n\n<li>At times, some selected items are covered in the shipping bill but not exported (or exported but later returned). These goods are also tracked with the help of a filed export general manifest.&nbsp;<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"How to Check EGM number for Export IGST Refund Claim\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/SaotS_UTInM?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who Files Export General Manifest?<\/strong><\/h2>\n\n\n\n<p>A person entrusted with the responsibilities of cargo\/ air\/ ocean shipment needs to file an EGM before the goods depart. As per the Customs Act, an agent or shipment in charge will be authorised to conduct the process of filing a valid return. Thereafter, this designated person will be responsible for fulfilling all the related obligations and also taking care of penalties, if any.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What are the Conditions for Filing an EGM?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-are-the-Conditions-for-Filing-an-EGM.png\" alt=\"What are the Conditions for Filing an EGM?\" class=\"wp-image-69419\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-are-the-Conditions-for-Filing-an-EGM.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-are-the-Conditions-for-Filing-an-EGM-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-are-the-Conditions-for-Filing-an-EGM-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/04\/What-are-the-Conditions-for-Filing-an-EGM-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>Filing EGM is a mandatory requirement and you must take care of the below-mentioned instructions while doing so:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>EGM is a legal declaration. Therefore, the signatory (person-in-charge or agent) needs to authorise a declaration certifying the validity of the document\u2019s content.&nbsp;<\/li>\n\n\n\n<li>An EGM amendment can only be executed when the customs officer has no objection to the data submitted.&nbsp;<\/li>\n\n\n\n<li>As per regulation 3 of the Levy of Fees, a fee must be paid to make changes to an already filed Export General Manifest.&nbsp;<\/li>\n\n\n\n<li>Agents are punishable as per Section 117 of the Customs Act if they are found to declare any <a href=\"https:\/\/www.wayupabroad.com\/blog\/describe-an-occasion-when-you-got-incorrect-information\" target=\"_blank\" rel=\"noopener\">incorrect information<\/a> in the EGM.\u00a0\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is the Format of an Export General Manifest?<\/strong><\/h2>\n\n\n\n<p>Based on the Export Manifest (Aircraft) Regulations of 1976 and the Export Manifest (Vessels) Regulations of 1976, an EGM must be issued and submitted. Four EGM forms are considered as per these regulations:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Form I: It contains the general declaration.<\/li>\n\n\n\n<li>Form II: You can refer to the passenger manifest in this document.<\/li>\n\n\n\n<li>Form III: For vessels, this form includes all the <a href=\"https:\/\/www.99acres.com\/articles\/what-is-private-property.html\" target=\"_blank\" rel=\"noopener\">private properties<\/a> owned by the master, crew, and officers of the ship. If an aircraft is involved, then this part comprises the cargo manifest.\u00a0<\/li>\n\n\n\n<li>Form IV: In the fourth form, one finds a list of private property of the crew and the captain (for aircraft shipment).&nbsp;<\/li>\n<\/ol>\n\n\n\n<p>A few of the particulars contained in a cargo manifest are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Captain\u2019s name, vessel name and port of destination<\/li>\n\n\n\n<li>Description of exported goods, number of items, mode of shipping, and marks on packages<\/li>\n\n\n\n<li>Shipping bill number<\/li>\n\n\n\n<li>Consignor and consignee particulars<\/li>\n\n\n\n<li>Lighthouse certificate in addition to port dues with receipt numbers<\/li>\n<\/ul>\n\n\n\n<p>In the private properties form, these details are to be found:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Particulars of the shipping vessel, total number of crew, arrival from and departure to details<\/li>\n\n\n\n<li>Designation and name of the crew<\/li>\n\n\n\n<li>Traveller\u2019s cheques and particulars of currency<\/li>\n<\/ul>\n\n\n\n<p>Finally, in the passenger\u2019s manifest part, an agent must declare the following details:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vessel\u2019s currency upon arrival, aside from the <a href=\"https:\/\/mutualfund.adityabirlacapital.com\/blog\/time-value-of-money\" target=\"_blank\" rel=\"noopener\">value of money<\/a> that is taken on board<\/li>\n\n\n\n<li>Some general details like the vessel\u2019s name, rotation number, captain\u2019s name, agent\u2019s name, date of arrival and arrival from information<\/li>\n\n\n\n<li>Specific information about dangerous drugs and wireless apparatus on board<\/li>\n<\/ul>\n\n\n\n<p>Officially presenting and filing an <strong>EGM number for GST refund<\/strong> is a game-changer when it comes to validating exports. Together with this, some mandatory documents that need to be submitted throughout the whole process while exporting from India include AD code, Importer of Record (IoR), IEC, and so on.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p>Under the current regulations put in place by India\u2019s Customs, an Export General Manifest acts as a mandatory export documentation. It establishes an organised system that enables relevant authorities to better manage export-related risks and expedite the supply of products for export. <\/p>\n\n\n\n<p>Submitting an <strong>EGM number for GST refund on time <\/strong>and providing a comprehensive export report help shipments clear the customs regulations quickly.\u00a0<\/p>\n\n\n\n<p>Therefore, if you are moving goods outside the country, consider connecting to ICEGATE\u2019s system. It will enable you to complete the export journey efficiently while consolidating worldwide options of export.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f2f5f9\">\ud83d\udca1If you want to streamline your payment and make GST payments via credit or debit card, UPI consider using\u00a0<a href=\"https:\/\/piceapp.com\/\">the PICE App<\/a>. Explore the PICE App today and take your business to new heights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>FAQs<\/strong><\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1743658327773\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What is an Export General Manifest (EGM)?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>An EGM is a legal document filed by the shipping carrier or agent with Indian Customs to confirm that goods have left the country. It includes details like the shipping bill number, goods description, and consignee details. Filing an EGM is mandatory for validating exports and claiming GST refunds or other benefits.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1743658342147\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>Who is responsible for filing an EGM?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The person-in-charge of the conveyance\u2014such as the shipping line, airline, or their authorized agent\u2014is responsible for filing the EGM. They must submit it before the departure of the cargo from the port. This person is also accountable for any penalties in case of incorrect or delayed filing.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1743658394780\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>Why is EGM filing important for exporters?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>EGM filing is crucial because it serves as official proof that goods have been exported. Without it, exporters cannot claim GST refunds, duty drawbacks, or other incentives. It also helps customs track all export shipments and ensures compliance with export regulations.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1743658400803\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What are the conditions to file or amend an EGM?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>EGMs must be signed by the authorized agent and contain accurate details. Any amendments can only be made with the approval of the customs officer. A prescribed fee is also applicable for making changes, and incorrect declarations may lead to penalties under Section 117 of the Customs Act.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1743658406012\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>How is EGM filing done in India?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>EGM filing is usually done electronically via the ICEGATE portal. The shipping line or agent uploads the EGM along with supporting documents like the shipping bill. Once verified, Customs issues an EGM number, which is used by exporters to claim GST refunds and ensure smooth customs clearance.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Key Takeaways India\u2019s exporters can take advantage of the EGM number for a GST refund and clear customs while adhering to all tax regulations. The Export General Manifest or EGM allows companies to manage business risks and check shipping documents originating from gateway ports to make their operations more straightforward. Thus, businesses are in constant [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":69415,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-69264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"_links":{"self":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/69264","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/comments?post=69264"}],"version-history":[{"count":9,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/69264\/revisions"}],"predecessor-version":[{"id":69491,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/69264\/revisions\/69491"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media\/69415"}],"wp:attachment":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media?parent=69264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/categories?post=69264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/tags?post=69264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}