How to resolve SB0004 ISSUE IN Shipping bill to get the IGST Refund.

The SB0004 issue in a shipping bill typically arises when there is a mismatch or inconsistency in the data between the Customs EDI system and the GST system. This issue may block the processing of the IGST refund related to exports. It can happen when export documentation, including the shipping bill, GST filings, or IGST payments, are not properly aligned or linked in the system.

Here’s a step-by-step guide to resolve the SB0004 issue and ensure that you can receive your IGST refund for exports:

1. Verify the Shipping Bill Details

• Shipping Bill is a critical document for export transactions. Ensure that all the required fields are correctly filled in the shipping bill, especially:
  • Exporter’s GSTIN – Must be correct and match with the GST registration.
  • Invoice Number and Invoice Date – Ensure that these match the details entered in your GST returns (GSTR-1).
  • Description of Goods and HSN Code – Make sure that these align with the GST returns and the customs declaration.
  • IGST Payment – Ensure that the IGST was correctly paid at the time of export.

2. Check for Data Mismatch between Customs and GST

• Mismatch between GST Return Data and Shipping Bill Data: The SB0004 error can occur if the shipping bill details do not match the GST return data. Specifically, ensure that the details of the export transaction filed in the shipping bill (like GSTIN, invoice number, etc.) are consistent with the data in your GSTR-1 for that period.
• Verify IGST Payment: Check if the IGST payment is properly reflected in both your GST return (GSTR-3B) and the Customs system. The GST portal and Customs system must have matching records for IGST payment.

3. Reconcile Export Data in the GST Portal

• Go to the GST portal and check the Refund Status. Review the IGST refund status under Services > Refunds > Track Application.
• If you haven’t already, file a refund application for IGST paid on export via the GST portal. During this process, verify that:
  • The shipping bill details are linked correctly.
  • The export invoices and shipping bill number are accurate.
  • The GSTIN of the exporter is correctly mentioned.

4. Ensure Correct Bank Details

• If your bank account details are incorrect or not updated in the GST portal, the refund might not be processed even though other details are correct.
• Check if your bank account details (linked with your GSTIN) are updated and accurate. Ensure that the account is eligible for receiving refunds.
• You can update your bank account details in the GST portal under My Profile >Bank Accounts.

5. File Corrected or Amended Shipping Bill

• If there are discrepancies between the shipping bill and the GST return (e.g., missing information or incorrect data), you may need to file a corrected or amended shipping bill with the Customs Department.
  • You may approach your Customs officer or Customs helpdesk to update the shipping bill with the correct details.

6. Contact the Customs Department

• SB0004 may also be due to a technical issue or delay in data syncing between the Customs EDI system and the GST system. In such cases:
  • Reach out to the Customs Helpdesk to confirm whether the shipping bill is processed correctly in the Customs system.
  • Ask them if there are any delays or issues on their end that are causing the mismatch or blockage.
• If the shipping bill was filed but not processed correctly or timely, they might need to initiate a manual review or update to resolve the issue.

7. Revalidate Exporter’s Details in the GST System

• Ensure that the Exporter Profile in the GST system is updated and accurate.
  • Check if your IEC (Import Export Code) is correctly linked to your GSTIN.
  • Ensure that your GSTIN is active and there are no GST registration issues.
  • Ensure that the export code and other related fields are accurately mentioned in your GST returns and shipping bills.

8. Resubmit the Refund Application

• Once all discrepancies are resolved, resubmit your IGST refund application through the GST portal.
• Attach all the required documents, including:
  • Export Invoice
  • Shipping Bill
  • Proof of IGST Payment
  • GST Return Filings (GSTR-1, GSTR-3B)

9. Monitor Refund Processing

• After resubmitting your refund application, monitor the status on the GST portal.
• The refund application should be processed once all the issues are resolved. If not, follow up with the GST Helpdesk or Customs authorities for further clarification.

10. Raise a Ticket with GST Helpdesk (if necessary)

• If the issue remains unresolved after following the above steps, raise a ticket with the GST Helpdesk.
• Provide the shipping bill number, GSTIN, invoice number, and other relevant information for a detailed review.

11. Consider Filing for an Advance Ruling (if applicable)

• If the problem is related to a complex issue regarding export classification or eligibility of refund, consider applying for an Advance Ruling from the Authority for Advance Rulings (AAR). This will provide you with a binding clarification regarding the classification of the product and IGST refund eligibility.

Conclusion

The SB0004 error typically occurs due to a mismatch or incorrect details between the shipping bill and the GST system. To resolve this issue, ensure that the data between your GST filings (such as GSTR-1 and GSTR-3B) and the shipping bill is reconciled. Double-check the IGST payment status and the correctness of bank account details. If necessary, amend the shipping bill, file a corrected refund application, and escalate the issue with Customs or GST helpdesk.

This process can take some time depending on the complexity of the issue, but following the steps above should help you resolve the SB0004 issue and receive your IGST refund.