There are still numerous Shipping Bills having invoice mismatches between the GST returns data and the customs data presented along with the Shipping Bills resulting in SB005 error. This results in blocking of the IGST refund disbursal, which is otherwise fully automated, except for the refund scroll generation.
The CBIC has extended the facility of SB005 error correction in the Customs EDI system for Shipping Bills with a date up to 31.12.2019.
The CBIC directed all members of the trade, exporters, shipping lines, customs brokers are duly advised again to make efforts to understand the problems due to mismatch of invoices resulting in SB005 error, and to invest time and due precautions for preventing such error in the future.
The Reason for SB005 Error may be a Typographical mistake while entering data in GSTR 1 or the SB. The exporter uses two sets of invoices, one tax invoice for GST and another commercial invoice for exports resulting in a mismatch of invoice numbers.To Read the full text of the Circular CLICK HERE