TaxTMI 
TaxTMI 
TaxTMI 
The SB0001 issue in the shipping bill is a common error that often prevents the processing of the IGST refund for export transactions under the Goods and Services Tax (GST) regime. This issue typically arises when there is a discrepancy or missing information related to the shipping bill, GSTIN, invoice details, or IGST payment records.
Steps to Resolve the SB0001 Issue in Shipping Bill for IGST Refund:
1. Check Shipping Bill Details for Accuracy
The first step is to verify that all the relevant details in the shipping bill are correctly filled out:
- GSTIN: Ensure that the GSTIN of the exporter (you) mentioned on the shipping bill is correct and matches the GSTIN registered in the GST portal. If there is a mismatch, the system may not be able to process the refund.
- Shipping Bill Number: Make sure the shipping bill number is correct and consistent with the records in the Customs system.
- Invoice Number and Date: Ensure that the invoice number and date in the shipping bill match the corresponding details in GSTR-1 (your GST export return).
- HSN Code: Double-check that the HSN codes for the exported goods are accurately mentioned on the shipping bill, and match the codes in the GST return.
- Export Type: Ensure that the export type (whether it’s a zero-rated export, export under bond, etc.) is correctly marked in the shipping bill.
2. Ensure Correct IGST Payment Details
The SB0001 issue often arises if the IGST payment on the export is not reflected properly in the GST system:
- IGST Payment in GST Portal: Ensure that the IGST payment was made properly at the time of export. This payment should appear in your GST returns (GSTR-3B) and be correctly linked to the shipping bill.
- IGST Reflecting in GSTR-3B: Verify that the IGST paid on export is reflected in your GSTR-3B return for the period when the export took place.
- GST Payment Details on Customs EDI: Check if the IGST paid information in the Customs EDI system is accurately synced with your GST return details.
3. Reconcile the Shipping Bill with GSTR-1
The shipping bill data must match the GSTR-1 filed for that period:
- Check GSTR-1 Entries: Ensure that the shipping bill number, GSTIN, export invoice number, and HSN codes match the details reported in your GSTR-1 for the export transactions. Any mismatch between Customs and GST data can lead to the SB0001 error.
- GSTIN in GSTR-1: Ensure that the GSTIN and other relevant details (such as Invoice Number, HSN, etc.) are correctly filed in GSTR-1.
4. Verify Exporter’s Profile in GST Portal
Make sure that the exporter profile in the GST portal is up to date:
- Check IEC (Import Export Code): Ensure that your IEC is active and properly linked to your GSTIN.
- Bank Details: Confirm that your bank account details are correctly updated in the GST portal. Any errors here can also cause delays in processing refunds.
5. Confirm the Shipping Bill Status
Sometimes the issue is caused by an incomplete or incorrect shipping bill status:
- Shipping Bill Status: Check the Customs portal to verify the status of your shipping bill. If it is not properly processed or there is any delay, the SB0001 issue might occur.
- IEC and Customs Linkage: Make sure that your IEC is properly registered with Customs, as errors in this linkage can cause issues in IGST refund processing.
6. Verify Refund Application Status
The SB0001 error could also occur if a refund application has not been filed or there is an issue with the refund claim:
- File Refund Application: If you haven’t already, you need to file an IGST refund application in the GST portal under Services > Refunds > Application for Refund.
- Verify Refund Status: Go to GST Portal > Services > Refunds > Track Application and check the status of your refund application. Make sure that the application is correctly filed for the appropriate period.
7. Revalidate Customs System and GST System Sync
Sometimes, there may be a data mismatch between the Customs and GST systems:
- Check for Data Sync: Verify if there is a delay in data syncing between the Customs EDI system and GST portal. Sometimes, this can cause the SB0001 error.
- Request Data Correction: If there’s a mismatch between the two systems, you can request the Customs authorities to correct or update the shipping bill details.
8. Manually Amend the Shipping Bill (if applicable)
If the shipping bill contains any errors (e.g., incorrect GSTIN, invoice number, or HSN code), you may need to request an amendment of the shipping bill:
- Contact Customs for Amendment: Contact the Customs department to amend the shipping bill and ensure that all details, including GSTIN, invoice details, and HSN code, are correctly reflected.
- Re-submit the Corrected Shipping Bill: After the amendment, re-submit the corrected shipping bill to Customs.
9. Contact GST or Customs Helpdesk
If the issue still persists after following the above steps, you may need to contact the relevant authorities for assistance:
- Customs Helpdesk: If the issue appears to be with the Customs system, contact the Customs Helpdesk to confirm the shipping bill status and its linkage to the GST system.
- GST Helpdesk: If the issue is related to the GST system, raise a ticket with the GST Helpdesk to resolve any discrepancies with the IGST refund processing.
10. Follow Up and File a Fresh Refund Claim (if needed)
If all the above steps have been verified and the issue is resolved, but the SB0001 issue persists, you may need to file a fresh refund claim in the GST portal for the concerned export transaction.
Conclusion
The SB0001 issue generally arises due to discrepancies in shipping bill data, incorrect GSTIN, HSN code mismatches, or issues in IGST payment records. To resolve the issue, you should verify and reconcile the data between Customs EDI and GST filings, ensure that all details are accurately entered in the shipping bill, and file or amend the refund application if necessary.
If the problem persists, follow up with the Customs or GST Helpdesk for further resolution.