Answer

GST

SB003 error: GSTIN mismatch

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  1. Facts

    SB003 means the GSTIN in the shipping bill does not match the GSTIN that filed the GSTR-1 entry.

  2. Provisions and law

    • Customs IGST refund validation error codesSB000 validated; SB001 invalid shipping bill details; SB002 EGM not filed; SB003 GSTIN mismatch; SB004 duplicate record; SB005 invoice mismatch; SB006 gateway EGM not available
    • Rule 96(2), CGST Rules 2017Invoice details in GSTR-1 Table 6A are sent to the customs system (ICEGATE) for matching

  3. Analysis

    This happens when a business with GSTINs in two states files the shipping bill under one and the GSTR-1 under another. The refund can only go where the data matches. Report the invoice from the correct GSTIN, or get the shipping bill corrected through customs.

  4. Conclusion

    1. Check the GSTIN on the shipping bill.
    2. Check which GSTIN reported the invoice.
    3. Correct the reporting GSTIN or approach customs for shipping bill amendment.
    4. Recheck the status.

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