Shipping Bill Errors

Shipping Bill Errors


To claim Refund of the IGST paid on Exports, Exporter has to file correct information in the GST returns and then it gets successfully validated by the GSTN, it is thereafter transmitted electronically to the Customs system wherein the GST return data is matched with the shipping bill data. If the matching is successful, ICES processes the claim for refund and the relevant amount of IGST paid with respect to each shipping bill gets electronically credited to  the exporter’s bank account.

Matching between two data source is done at invoice level and any mismatch between two leads to following errors :

The process of refund is very easy  and automated under GST regime but one has to be very cautious while dealing with the above-mentioned error, as any mistake in getting the error rectified can lead to stuck the refund of IGST.

This response code comes when all the decided parameters like GSTIN, SB number, Invoice Number etc. match between GSTN and Customs databases.

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/-


 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 at the  GST  Common  Portal.

 


This may occur due to non filling of EGM .To get this error rectified Exporter should contact their Shipping line to to file EGM on immediate basis

 


This error occurs when GSTIN declared in the SB does not match with the GSTIN used to file 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. If, however, the exporter has declared PAN instead of GSTIN in the Shipping Bill, the option to sanction the refund through officer interface shall be available, provided that the PAN given in the SB matches with the PAN of the GSTIN used to file the returns.

An undertaking may be obtained from the GST registered unit which has filed the returns that they have no objection to the refund being granted to the exporter who has filed the Shipping Bill and that they will not claim any IGST Refund for exports under that SB separately. Once satisfied, the officer may sanction the applicable IGST Refund through the Officer Interface


This error code occurs due to duplicate transmission of SB record from GSTN. The previous transmission would have already been validated with SB000 by ICES. Since these invoices are already validated, this response code may not be treated as an error. The scroll status of such SBs can be checked. If, however, the corresponding SBs are not getting scrolled out despite having SB004 response code, the reasons could be any of    those listed above for SB000 cases.


This Error occurs due to mismatch of invoice number as declared in the SB and that declared in the GSTR 1.If this error is due to typographical mistake while entering data in GSTR-1, it can be amended in Form 9A .

But if this error is in Shipping Bill then it cannot be amended . there is an another  mechanism available to rectify this error which is known as officer interface . Under this   mechanism Exporter have to submit annexure A containing the wrong invoice no. declared in SB and corresponding correct invoice no.


In case of export through ICD, 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. While Custom at gateway port are pursuing this matter with Shipping lines , The Exporters are advised to approach their Shipping lines to file EGM electronically.


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