How to resolve SB0002 ISSUE IN Shipping bill to get the IGST Refund.

The SB0002 error in a shipping bill typically indicates issues in the IGST refund process for exports. This issue can arise due to mismatched data between the Customs system and the GST portal or errors in the shipping bill, GST filing, or IGST payment records.

To resolve the SB0002 issue and successfully claim your IGST refund, follow these detailed steps:

1. Verify Shipping Bill Details

The first step is to ensure that the details in the shipping bill are accurate. Any discrepancies in the shipping bill data will trigger the SB0002 error and prevent the refund from being processed.

Key Elements to Check:

• GSTIN: Verify that the GSTIN mentioned in the shipping bill matches your registered GSTIN in the GST portal. Mismatched GSTINs can cause this error.
• Invoice Number: Ensure the invoice number in the shipping bill matches the invoice details filed in GSTR-1 for the export transaction.
• HSN Code: Double-check the HSN codes of the exported goods on the shipping bill. It should match the HSN codes reported in the GST return.
• IGST Paid: Ensure that the IGST was paid on the export of goods, and that the IGST payment appears in your GST returns (GSTR-3B) for the relevant period.

2. Reconcile Customs and GST Data

Discrepancies between the data in the Customs system and GST system can cause the SB0002 issue. Check the following:

Common Issues:

• Mismatch Between Customs and GST Filing: Ensure the data in the shipping bill matches the details in the GSTR-1 (specifically the invoice number, GSTIN, HSN code, export value, etc.).
• Incorrect or Missing Shipping Bill Details: The shipping bill number, export invoice number, and IGST amount must all be correctly linked between the Customs EDI system and the GST portal.

3. Check IGST Payment in GST Portal

Ensure that the IGST payment made on the export transaction is correctly reflected in the GST portal:

• Verify IGST Payment: Go to GST Portal > Services > Returns > Track Application. Check that the IGST has been paid and is reflected in the GST return for the applicable period.
• Link IGST Payment with Shipping Bill: Ensure that the IGST payment is linked to the shipping bill. If the payment is not properly recorded in GSTR-3B, the refund application may not proceed.

4. Ensure Correct Exporter’s Profile in GST Portal

Verify that your GSTIN and other exporter-related details are up-to-date and accurate in the GST portal:

• IEC Details: Make sure your Import Export Code (IEC) is correctly linked to your GSTIN and is active.
• GSTIN Profile: Ensure that your GSTIN profile, including bank details, is properly updated in the GST portal.

5. Check for Filing Errors

Sometimes errors can occur due to missing or incorrect information during filing:

• Missing Refund Application: If you haven’t filed a refund application for the export transaction, do so. Go to GST Portal > Services > Refunds > Application for Refund.
• Incorrect Period: Ensure the refund application is filed for the correct period. If the export occurred in a previous quarter, verify that the refund application is filed within the stipulated time.

6. Revalidate Exporter’s IEC

If your IEC (Import Export Code) is incorrect or inactive, the IGST refund will not be processed. Follow these steps:

• IEC Validation: Verify that your IEC is active and correctly linked to your GSTIN.
• IEC Profile on DGFT Portal: Ensure that your IEC details are updated and correct on the DGFT portal.

7. Contact Customs or GST Helpdesk

If youve checked the above and the issue persists, contact the relevant authorities:

• Customs Helpdesk: If the error seems to be on the Customs system side (i.e., the shipping bill has been filed, but not processed properly), contact the Customs Helpdesk. They may need to review or update the Customs EDI system.
• GST Helpdesk: If the issue is with the GST portal (e.g., data mismatch between the portal and Customs), raise a support ticket with the GST Helpdesk. Provide all the relevant details, including the shipping bill number, GSTIN, invoice number, and IGST payment details.

8. File an Amended Shipping Bill (if applicable)

If there is an issue with the data in the shipping bill, such as wrong GSTIN, incorrect invoice number, or HSN code mismatch, you may need to amend the shipping bill:

• Request for Amendment: Contact the Customs office to request an amendment to the shipping bill.
• Correct Information: Ensure the correct GSTIN, invoice number, and IGST payment details are reflected in the amended shipping bill.

9. Follow Up on Refund Application

After resolving any discrepancies in the shipping bill or GST portal, reapply for the IGST refund through the GST portal:

1. Go to GST Portal > Services > Refunds > Application for Refund.
2. Choose IGST Refund on Export of Goods.
3. Enter the relevant shipping bill number, export invoice number, IGST payment details, and attach necessary documents.
4. Submit the refund application.

10. Check for Systemic or Technical Errors

Sometimes the SB0002 issue is due to systemic delays or technical errors in syncing data between Customs EDI and the GST portal. In such cases:

• Wait for System Updates: Sometimes, errors are resolved automatically after data syncing is complete.
• Manual Intervention: If the issue persists, request manual intervention from Customs or GST authorities to resolve the issue.

Conclusion

The SB0002 issue generally arises due to mismatched data between the Customs system and the GST portal, incorrect or missing shipping bill details, or unlinked IGST payments. To resolve this, ensure that your shipping bill details (GSTIN, invoice number, HSN code) match the information in the GST filings and IGST payment records. If needed, amend the shipping bill, reconcile the data, and contact the Customs or GST Helpdesk for assistance.

If the issue persists, requesting manual intervention or filing for an Advance Ruling may help clarify any ambiguities.