4. Discussion on Error Codes:
(i) SB000: Successfully Validated
This response code comes when all the decided parameters like GSTIN, SB number, Invoice Number etc. match between GSTN and Customs databases. This code implies that the SB is ripe for inclusion in the IGST refund scroll. However, it might happen that even with SB000, the SB does not appear in the refund scroll. This could be due to:
a) The exports might have been made under bond or LUT, hence not liable for refund.
b) If a shipping bill covers multiple invoices, few of the invoices might have been successfully validated with code SB000 whereas other invoices might be stuck with any of the other errors.
c) Higher rate of Drawback has been claimed for that SB, thus making the SB ineligible for IGST refund.
d) Where the IGST claim amount is less than Rs. 1000/-.
In all the above cases, the scroll amount (check SB Wise IGST Claimed Status Report) shall automatically become zero and the SBs shall not be included in the refund scroll. There are two more reasons where the SBs will figure in the Temporary IGST Scroll but not in the Final Scroll. This could happen if there is an alert/suspension on the IEC in ICES or if the account of the IEC is not validated by PFMS. These cases have been elaborated in Para 6 below.
(ii) SB001: Invalid Shipping Bill Number
This may occur due to a mismatch between the SB No. furnished in GSTR-1/6A and the SB No. with customs. The possible reason for such mismatch could be a clerical error made by the exporter at the time of filling of GSTR-1/6A, which can be rectified by making amendments in GSTR-1 by using Form 9A. Form 9A has been made available by GSTN w.e.f 15.12.2017 in exporter’s login at the GST Common Portal.
(iii) SB002: EGM not filed
Exporter may approach the Shipping Lines to file the EGM immediately. (iv) SB003: GSTIN mismatch
This error occurs when GSTIN declared in the SB does not match with the GSTIN used to fill the corresponding GST Returns. In this case too, the Exporter may be asked to make necessary adjustments in GSTR-1 by use of amendment Form 9A. However, it is to be noted that there is no provision of amendment in the Shipping Bill once the EGM is filed.
(v) SB004: Record already received
This error code occurs due to duplicate/repeat transmission of SB-Invoice record from GSTN. The previous transmission would have already been validated for IGST refund by ICES.
(vi) SB005: Invalid Invoice Number
This is the most common error faced by the exporters, which occurs due to mismatch of invoice number as declared in the Invoice Table in the SB and that declared in the GSTR 1 for the same supply. This can happen due to:
a) Typographical mistake while entering data in GSTR 1 or the SB.
b) The exporter uses two sets of invoices, one invoice for GST and another invoice for exports resulting in mismatch of invoice numbers.
After the implementation of GST, it was explained in the advisories issued by this directorate and the PN issued by the commissionerates that the details an exporter is required to enter in the “invoice” column while filing the SB pertains to the invoice issued by him compliant to GST Invoice Rules. The invoice number shall be matched with GSTN to validate exports and IGST payment. It was understood that there would not be any difference between Commercial Invoice and GST Invoice after GST since as per the GST Laws, the IGST is to be paid on the actual transaction value of the supply between the exporter and the consignee, which should be the same as the one declared on the commercial invoice. However, cases have been noticed on the continuing use of separate commercial invoice leading to mis-match.
If SB005 is due to a data entry mistake in GSTR 1, it can be amended now in Form 9A. But any mistake in the SB cannot be amended once EGM is filed. Also, if the exporter has indeed used a separate invoice in the SB, he cannot include that in his GSTR 1 in lieu of his GST Invoice. Thus SB005 error, largely, cannot be corrected by any amendment either in GSTR 1 or in the Shipping Bill. Considering the large number of SBs failing in refund procedure due to invoice mismatch, an interim procedure was approved by FM, for a specified period wherein invoice matching was replaced with Shipping Bill matching. In this procedure, those SBs stuck in SB005 alone with only one invoice declared against them, both at Customs as well as GSTR1, were considered for refund sanction based on certain parameters. For the remaining cases also, a mechanism is being considered by the Board. It may, however, be noted that these 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.
(vii) SB006: Gateway EGM not available
In case of ICDs, if the Gateway EGM is not filed electronically or is stuck in some error, response code SB006 shall appear. It is noticed that Gateway EGM in case of many ICD's Shipping Bills have been manually filed, which shall not suffice and the EGM shall have to be filed in ICES at the gateway port.
Gateway EGM pendency and error reports can be viewed in NewMIS role. In case of pending Gateway EGMs, Shipping Lines may be approached at gateway ports to file supplementary EGMs expeditiously. The essential steps to file the gateway EGM successfully are:
a) File Train/Truck Summary immediately after cargo leaves the ICD.
b) Ensure that shipping Line mentions the ICD SB in his EGM filed at gateway port along with the transference copy received from gateway port.
c) Errors may be rectified through amendment in Service Centre and get it approved by proper officer. Some of the common EGM errors and their corrective action have been elaborated in Annexure B |