When the exporters have declared properly paid IGST on export supplies in their Form GSTR – 3B and the same matches with the liability declared in Form GSTR-1, then the data will be transmitted to the Customs system wherein the GST return data is matched with the shipping bill data. If the matching is successful, ICES processes the claim for refund and the relevant amount of IGST paid with respect to each shipping bill or bill of export is electronically credited to the exporter’s bank account as registered with the Customs authorities. But, wherever the matching fails on account of some error, the refund do not get sanctioned. The matching between the two data sources is done at invoice level and any mis-match of the laid down parameters results in one or more of the following errors/responses:
|SB001||Invalid SB details|
|SB002||EGM not filed|
|SB004||Record already received and validated|
|SB005||Invalid invoice number|
|SB006||Gateway EGM not available|
INTRODUCTION TO SB005 (INVOICE MISMATCH)
This is the most common error faced by the exporters, which occurs due to mismatch of invoice number as declared in the Invoice Table in the SB and that declared in the GSTR 1 for the same supply. This can happen due to:
a) Typographical mistake while entering data in GSTR 1 or the SB.
b) The exporter uses two sets of invoices, one invoice for GST and another invoice for exports resulting in mismatch of invoice numbers
The issue has been firstly taken by way of Circular no 5/2018-Customs Dated 23rd Feb, 2018 wherein following points were highlighted-
Initially this procedure is only available for shipping bills till 31.12.2017. However it is being getting amended time to time by various circulars which has been summarised as follows:
|CIRCULAR NUMBER||TIME LIMIT|
|Circular No. 05/2018-||31.02.2017|
|Circular No. 08/2018-||28.02.2018|
|Circular No. 15/2018-||30.04.2018.|
|Circular No. 22/2018-||30.06.2018|
|Circular No. 40/2018||15.11.2018.|
|Circular No. 26/2019||31.07.2019.|
|Circular No. 22/2020||31.12.2019|
WHAT AFTER 31.12.2019 INVOICE MISMATCH CASES?
It is highly advisable to exporters that they should make one set of invoices for GTS and Customs and file correct details in table 6A of GSTR-1 and shipping bill.
If they make error in GSTR-1, it can be corrected through Table 9A of GSTR-1 in subsequent months but any wrong information provided in shipping bill cannot be amended once EGM is filled and exporters may end up fighting for their refund.
Although shipping bill can be amended by routing through following procedure:
FORMAT OF CONCORDANCE TABLE
|S. No.||GST Invoice No / Date||Taxable Value as per GST||IGST Amount as per
|Sl. No||Corresponding SB Invoice No. /Date||Taxable Value as per SB||IGST Amount as declared per SB||Final (corrected) IGST Amount as per actual exports*|
4. Circular 22/2018 (https://taxguru.in/company-law/mca-extends-egm-deadline-upto-30th-september-2020.html)
5. Circular 40/2018 (https://taxguru.in/custom-duty/igst-refund-refund-scroll-generated-lesser-igst.html)
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