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SB003 means the GSTIN in the shipping bill does not match the GSTIN that filed the GSTR-1 entry.
GST
SB003 error: GSTIN mismatch
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Provisions
Customs IGST refund validation error codes; Rule 96(2), CGST Rules 2017
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.
Close
- Check the GSTIN on the shipping bill.
- Check which GSTIN reported the invoice.
- Correct the reporting GSTIN or approach customs for shipping bill amendment.
- Recheck the status.
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