Export General Manifest explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Export General Manifest is the carrier's declaration to customs of all cargo on a departing vessel or aircraft. It converts a filed shipping bill into proof that goods actually left India, and IGST refunds, drawback and export obligation closure all depend on it being filed and matched correctly.
The Piece of the Chain Exporters Do Not Control
An exporter files the shipping bill. The goods are examined, the "Let Export Order" is given, the container is loaded. At that point most exporters consider the export complete.
It is not. The carrier must then file an Export General Manifest with customs, listing everything on board the departing conveyance. Until that manifest is filed and matched against your shipping bill, customs has no confirmation that your goods actually left the country — and every downstream benefit is suspended.
Because the exporter does not file it, and is not notified when it fails, this is the most common invisible cause of a stuck refund.
What Depends on the EGM
| Benefit | Why the EGM matters |
|---|---|
| IGST refund on exports | Refund is processed only after the shipping bill and EGM match and data is transmitted to GSTN |
| Refund of unutilised ITC under LUT | Proof of export supports the claim |
| Duty drawback | Drawback is sanctioned against confirmed export |
| RoDTEP and other scrip credits | Credit is generated on confirmed export |
| Export obligation closure | Redemption of an authorisation needs proof of export |
| Merchant export at 0.1% GST | The supplier needs proof of export and EGM details within 90 days |
| EDPMS closure | Bank matches realisation against a confirmed export |
The Refund Chain, Step by Step
For an exporter shipping on payment of IGST, the refund is automatic in design and fragile in practice. The chain is:
- Shipping bill filed with the invoice details and the GSTIN.
- Let Export Order issued.
- Goods loaded; carrier files the EGM.
- Customs system matches shipping bill and EGM.
- The exporter files GSTR-1 with the export invoices in Table 6A, and GSTR-3B with the tax paid.
- GSTN transmits the invoice data to the customs system.
- The customs system validates the GSTR-1 data against the shipping bill.
- Refund is sanctioned and credited to the bank account registered against the AD Code.
The refund fails if any link breaks — and the exporter is usually told nothing. You have to go looking.
The Error Codes to Know
| Error | What it means | Who fixes it |
|---|---|---|
| SB000 | Successfully validated — no error | — |
| SB001 | Invalid shipping bill number | Exporter, by correcting the GSTR-1 data |
| SB002 | EGM not filed | Carrier or their agent |
| SB003 | GSTIN mismatch between the shipping bill and the return | Exporter |
| SB004 | Record already received and validated | — |
| SB005 | Invoice mismatch between GSTR-1 and the shipping bill | Exporter, via the officer interface where permitted |
| SB006 | Gateway EGM not available or in error | Carrier and the gateway customs station |
SB005 deserves particular attention because it is by far the most frequent and almost always trivial in substance — an invoice number typed as "EXP/24-25/001" in one place and "EXP-24-25-001" in another. Facilities have been provided over time for officer-interface correction of such mismatches, but the practical answer is to prevent them.
Preventing the Mismatch
- One invoice numbering format, used identically in the tax invoice, the shipping bill and GSTR-1. Decide the format once and lock it in the ERP.
- No special characters beyond what all three systems accept.
- Give the customs broker the exact invoice string, not a scanned copy to retype.
- Check the shipping bill before the Let Export Order, not after. Amendments afterwards are far harder.
- Reconcile Table 6A of GSTR-1 against the shipping bills for the month before filing, not after.
- Confirm the GSTIN and AD Code bank account on the shipping bill are correct.
A Monthly Reconciliation That Prevents Most Problems
- Pull all shipping bills for the month from ICEGATE.
- Pull the export invoices reported in GSTR-1 Table 6A.
- Match one to one on invoice number, date, value and GSTIN.
- Check the EGM status for each shipping bill.
- List anything with an SB error code and assign an owner — exporter-side errors to accounts, carrier-side errors to logistics.
- Chase carrier-side EGM errors with the shipping line's documentation desk in writing; they do not resolve on their own.
- Track the refund status per shipping bill until credited.
An hour a month here recovers more money than most other finance activity in an export business.
Practical Tips
- Ask your carrier for EGM confirmation as a standard deliverable, alongside the bill of lading.
- For transhipment cargo, watch for gateway EGM errors — the local EGM can be fine while the gateway one is not.
- Keep the shipping bill, EGM confirmation and e-BRC together per shipment; that trio answers almost every later query.
- Where a merchant exporter bought from you at the concessional rate, insist on the shipping bill and EGM evidence within the 90-day window — your tax exposure depends on it.
- Do not assume no news means the refund is coming. Check it.
Related Services & Guides
Key Facts About Export General Manifest
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
What is an Export General Manifest?
A declaration filed by the carrier with customs listing all the cargo on board a departing vessel or aircraft. It is what confirms to customs that goods covered by a shipping bill have actually left India.
Who files the EGM?
The carrier — the shipping line or airline, or their agent. The exporter does not file it, which is precisely why exporters are often unaware that a missing or erroneous EGM is holding up their refund.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
Export General Manifest: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.