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Non-Transmission of Export Invoices, IGST Refund got stuck due to SB errors

IGST Refund not received? Error during Export Invoices Transmission? Know your SB Error code to rectify the same.

IGST Refund got stuck due to Non-Transmission of Export Invoices to ICEGATE from GSTN due to Shipping Bill (SB) Errors SB000, SB001, SB002, SB003, SB004, SB005, SB006.

Conditions when the Export Invoices get Transmitted to the ICEGATE for further processing of GST Refund.

S.No.Particulars
1Export should have filed the relevant details of supply in their Form GSTR1* and Form GSTR-3B** for the relevant tax period.
2The IGST paid on exports declared in GSTR 3B should not be less than that declared in GSTR1/6A
3There are no missing invoices in GSTR1 for that supply
*Form GSTR-1Table 6A – Export Invoices/ Table 9A – Amended Export Invoices
**Form GSTR-3BTable 3.1 – Tax on outward and reverse charge Inward supplies (b) Outward Taxable supplies (Zero Rated)

Communication between GST Buyers and Suppliers on the GST portal

Note: In cases where Exporter finds out that even after the correct reporting of SB in their GST Returns, Shipping Bill details do not reflect in the refund scroll, they are advised to reach out:

GSTN Helpdesk: helpdesk@gst.gov.in

ICEGATE Helpdesk: icegatehelpdesk@icegate.gov.in

How GST Refund process work, let us understand with the help of the below diagram/chart

SB Errors non transmission of invoices at ICEGATE IGST refund

Different Types of Shipping Bill Error/Common Errors while processing the GST Refund.

What is Courier Shipping Bill–V (CSB-V)

Error CodeNatureParticular
SB000Successfully Validated  (A) Though Shipping Bill details got successfully validated at ICEGATE, there might be some cases when Shipping Bill (SB) does not appear in the refund scroll.

This could be due to the following reasons:

(a) Export consignments are not considered for a refund if made either under the bond or via Letter of Undertaking (LUT).
(b) In cases where multiple shipments are done under the Single Shipping Bill and some invoices get successfully validated with code SB000 while others are processed with some different errors.
(c) If the Drawback under the Shipping Bill is claimed in excess of the threshold limit it becomes ineligible for GST Refund/IGST Refund.
(d) Where the amount of IGST claim is less than Rs. 1,000/-.

(B) The scroll amount for the above-mentioned cases will become “Zero” and those Shipping Bills shall not get included in the Refund Scroll (Export can check Shipping Bill Wise IGST Claimed Status Report)

(C) Where the Shipping Bills reflect in the Temporary IGST Scroll but not in the Final Scroll, this could happen if there is an alert/suspension on the Import Export Code (IEC) in ICES or if the account of the Import Export Code  (IEC) is not validated by PFMS.  
SB001Invalid Shipping Bill Number  (A) Exporter can get Invalid shipping bill number error due to mismatch between the details of Shipping Bill number filed by the Exporter in their GST Returns and the Shipping Bill Number furnished by the authorized Shipping agent with the Customs.

(B) Due to clerical mistake while furnishing the GSTR1 Table 6A. It can be rectified by the exporter in their upcoming GSTR-1 using Table-9A Amended Export Invoices.

(C) Table -9A under GSTR-1 has been made available by GSTN w.e.f 15th December 2017 at the GST Common Portal.  
SB002EXPORT GENERAL MANIFEST (EGM) not filedThe exporter may approach the Authorised Shipping agents in relation to EGM-EXPORT GENERAL MANIFEST.  
SB003GSTIN mismatch  (A) When there is a discrepancy in relation to GSTIN reported in the Shipping Bill and GSTIN used to file the GST Returns.

(B) Error can be rectified by the Exporter by making necessary adjustments in the coming GSTR-1 Table 9A.

(C) The exporter should be cautious in reporting their GSTIN, as there is no provision of making amendments in the Shipping Bill once the EGM – EXPORT GENERAL MANIFEST is filed.  
SB004Record already received  This error code occurs when there is some duplication or repetition in the transmission of the Shipping Bill-Invoice record from GSTN.

The previous transmission would have already been validated for an IGST refund by ICES.  
SB005Invalid Invoice Number  (A) Discrepancy in reporting of Invoice number as furnished in the Shipping Bill with GSTR-1 reporting for the same supply.

Reasons for such difference might be:

a) Clerical mistake while filing the GSTR-1 or while furnishing the Shipping Bill.
b) Where multiple series of invoices are used by the exporter, one for the GST purpose and another for export shipments resulting in a mismatch of invoice numbers.  

(B) Mistakes in GSTR-1 can be rectified by filing Form 9A. But any mistake in the Shipping Bill cannot be amended once EGM – EXPORT GENERAL MANIFEST is filed. However, if the exporter has used a separate invoice in the Shipping Bill, he cannot include that in his GSTR-1 in lieu of his GST Invoice. Thus, SB005 error, largely, cannot be corrected with amendment either in GSTR-1 or in the Shipping Bill.

(C) Interim workarounds shall only be available as a one-time measure for the past SBs. Hereafter, it is advised that the exporters be informed to not repeat this mistake and ensure that the same GST compliant export invoice is declared at both ends.  
SB006Gateway EXPORT GENERAL MANIFEST not available  (A) In the case of Inland Container Depot (ICDs), if the Gateway EXPORT GENERAL MANIFEST is not filed electronically or is stuck in some error, response code SB006 shall appear.  

It is noticed that Gateway EXPORT GENERAL MANIFEST in case of many Inland Container Depot (ICDs) Shipping Bills have been manually filed, which shall not suffice and the EXPORT GENERAL MANIFEST shall have to be filed in ICES at the gateway port.  

(B) Gateway EXPORT GENERAL MANIFEST pendency and error reports can be viewed in the NewMIS role. In case of pending Gateway EXPORT GENERAL MANIFESTs, Shipping Lines may be approached the gateway ports to file supplementary EXPORT GENERAL MANIFESTs expeditiously.    
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