Error : Not Transmitted from GSTN to Customs Portal

Reason of Error

Due to Errors occurred in validation carried out by the GSTN:
1. Both GSTR1/ Table 6A and GSTR Table 9A has been provided 3B have not been filed for that supply or there are missing invoices in GSTR1 for that Supply.
2. Invoices provided in Table 6A of GSTR1 are incomplete, eg. details of SB and port number/Code are not mentioned.
3. lGST paid under Table 3.1 9b) of GSTR 33 being less than total lGST claimed in Table 6A of GSTRl of the same period.

Required Action

• Corrections of errors need to be done in GST Return filed. Table 9A has been provided to carry out those corrections. if the exporter finds that even after the shipping bills do not reflect in Customs System 9reflected in lCEGATE Login of exporter), they may write to GSTN help desk on helpdesk@icegate.gov.in

Export IGST Refund Error : SB000

Reason of Error

Meaning Successfully validated from GSTN Portal to Customs Portal.

However, after successful validation SB may not scrolled out due to following reasons:

1. The exports might have been made under bond or LUT, hence not eligible for refund.
2. If Shipping bill covers multiple invoices, some have been successfully validated with code 53000 and other invoices still having error/s.
3. Composite rate of drawback claimed between 01.07.2017 to 30.09.2017.
4. (iv) Where the lGST claimed amount is less than Rs.1000/-
5. Bank account details of exporter not validated in PFMS.
6. Cases where the exporter has earlier filed GSTR without payment of lGST deSpite shipment with payment of lGST, and later declared and paid the lGST in revised return.

Required Action

• In case ofreason listed at Sr. no. (ii) Error/s of other invoices may be disposed off.
• In case of reason listed at Sr. no. (V) , approach to the Customs official with correct account details.
• In case of reason listed at Sr. no. (Vi) Exporter may approach to the DC Port, such case may be handled through I officer interface in the samel way as the invoice mismatch i (53005 error) as detailed inl Annexure "C". The officer may verify the actual lGST payment in GST Return.

Export IGST Refund Error : SB001

Reason of Error

Invalid Shipping Bill Details:
1. The exporter has mentioned wrong i Shipping Bill number at time of filling 651' R 1/T able 6A.
2. Invoices provided in Table 6A of GSTR1 are incomplete, eg. details of SB and port number/Code are not mentioned.

Required Action

• Amendment in GSTR 1 by using Table 9A is required.

Export IGST Refund Error : SB002

Reason of Error

Required Action

• Exporter has to approach their shipping line/Custodian and CMC at ICE) to file the EGM.

Export IGST Refund Error : SB003

Reason of Error

Required Action

• Amendment in GSTR 1 by using Table 9A is required. However, there is no provision of GSTIN amendment in the shipping bill once the EGM is filed, if the wrong GSTIN has been mentioned on 58. The exporter may also approach to the port DC for sanction refund in case where the exporter has either declared a different GSTIN in the 53 or has only declare PAN and the corresponding returns have been filed through another GSTIN with the same PAN after obtaining undertaking from GST registered Unit.

Export IGST Refund Error : SB004

Reason of Error

Required Action

• No Action required.

Export IGST Refund Error : SB005

Reason of Error

Required Action

• If SB005 is due to a data entry mistake (Typographical Error) in GSTR 1, it can be amended in Table 9A of GSTRl, But any mistake in the SB cannot be amended once EGM is filed. In other case where exporter has used different invoice for GST and another invoice for export (different GST invoice and commercial invoice). Export may approach to the Customs official with concordance table(Annexure "A”)as prescribed by the Department on for the shippin bills filed before 31.07.2019.

Export IGST Refund Error : SB006

Reason of Error

This error occurs while the Gateway port EGM has not been filed or mismatched In local and gateway EGM (provided In detail In enclosed Annexure)

When the Gateway port EGM is wrongly filed the following sub errors will be reflected:

1. Error M — incorrect gateway port code in Local EGM
2. Error L- The LEO is given in ICES after sailing date of the vessel.
3. Error C — Change in container for LCL Cargo or mistakes committed while entering container number.
4. Error N -— lncorrect count of containers
5. Error T- Mistakes in entering the nature of cargo - LCL or FCL.

Required Action

• For Error M and L- Option is being designed for export AC in the ICD to amend/rectify the details in transshipment after due verification of facts.
• For error N,C and T - option has been designed for Gateway Port Officer to make necessary verification and updation, only in case where the mismatch occurs due to consolidation of cargo into different containerls).

Export IGST Refund Multiple Errors:

Reason of Error

Required Action

• Each such Error would be required to be corrected individually in order to get refund. Before approaching the port officer to rectify errors(SB005,SB003 & 8: SB000) by user interface, other errors are required to be! resolved first.