Answer

GST

SB002 error: EGM not filed

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  1. Facts

    SB002 means the export general manifest (EGM) for the vessel or flight has not been filed. EGM is filed by the shipping line, airline or their agent, not by the exporter.

  2. Provisions and law

    • Rule 96, CGST Rules 2017Shipping bill is deemed a refund application for IGST paid on exported goods once the EGM and a valid GSTR-3B are filed
    • Customs IGST refund validation error codesSB000 validated; SB001 invalid shipping bill details; SB002 EGM not filed; SB003 GSTIN mismatch; SB004 duplicate record; SB005 invoice mismatch; SB006 gateway EGM not available

  3. Analysis

    Ask your freight forwarder or CHA to get the shipping line to file EGM. Once filed, the record is validated again and the refund can move. Delays of a few weeks are common, so follow up.

  4. Conclusion

    1. Ask the CHA or forwarder for the EGM status.
    2. Get the shipping line or airline to file EGM.
    3. Check ICEGATE again after filing.
    4. Escalate to the customs refund cell if still stuck.

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