[vc_row][vc_column width="1/4"][vc_gallery interval="3" images="1236"][/vc_column][vc_column width="3/4"][vc_column_text]#What is IGST refund? An integrated tax paid for the zero-rated supplies made by suppliers who opt for export on payment of integrated tax and claim for refund of such tax paid. Under this blog, we would discussing about errors / issues under IGST refund when goods are exported on payment of IGST. #What are the issues faced by exporters while getting IGST refund? Many exporters complain that even after validation of IGST refund on GSTN or customs systems level and after filing correct information exporters still fail to get IGST refund. It is very important to note that IGST refund would not be processed if it fails any validation at the level of either GSTN or Customs system. The matching between the two data sources (from GSTR-1 and GST-3B) is done at invoice level and any mismatch of the specified parameters may result in one or more of the following errors/responses: GSTN ICES INTEGRATION ERROR

Sr.No	Error Code	Meaning
1	SB000	Successfully validated
2	SB001	Invalid SB (Shipping Bill) details
3	SB002	EGM (Export General Manifest) not filed
4	SB003	GSTIN mismatch
5	SB004	Record already received and validated (duplication)
6	SB005	Invalid invoice number
7	SB006	Gateway EGM not available
8	SBV00	Verified

GATEWAY PORT ERROR

Sr. No	Error code	Meaning
1	S	SB Submitted with Validation
2	C	Container No. Mismatch
3	P	Packets in EGM Mismatch
4	N	Total No. of Container Mismatch
5	A	SB Does Not Exists in ICES
6	W	Tot.Qty in EGM Mismatch
7	T	Nature of Cargo in EGM Mismatch
8	L	LEO Date > Sail Date
9	F	SB Already Filed in Another EGM No.
10	M	Destination Port Code mismatch

PFMS ERROR

Sr. No	Error code	Meaning
1	TBE0001	Error in reading file, File is malformed or Failed during schema validation
2	TBE0002	Mandatory Tags values are missing in the Header Part
3	TBE0003	Invalid Batch Format
4	TBE0004	Duplicate Batch ID/Message ID not allowed
5	TBE0005	Invalid Beneficiary Type
6	TBE0006	Same [Assessee Code, Location Code, Assessee Type, Source] already exists in PFMS
7	TBE0007	[Assessee Code, Location Code, Assessee Type, Source] not exists in PFMS
8	TBE0008	Rejected by Bank, As per Bank Account Number is Invalid
9	TBE0009	Bank Name is not as per PFMS Bank Master
10	TBE0010	Bank Account details have not been provided
11	TBE0011	Mobile Number should be of 10 digits only
12	TBE0012	Invalid Value for Location Code
13	TBE0013	Invalid Value for Division Code
14	TBE0014	Invalid value for Purpose, It should be A/U/D
15	TBE0015	Invalid IFSC Code
16	TBE0016	Rejected by Bank, Account No does not exist in Bank
17	TBE0017	Rejected by Bank, Account status is closed
18	TBE0018	Duplicate Assessee Details [Assessee Code, Location Code, Assessee Type, Source] Found In The File
19	TBE0019	Blocked Account
20	TBE0020	One or more mandatory tags values are missing in the detail section
21	TBE0021	IFSC Code does not exists in PFMS
22	TBE0022	Actual records count and No. of records in details, it should be same

  #After filing rectification of the above mentioned error codes, if matching is successful,ICES shall process the claim for refund and the relevant amount of IGST paid with respect to each Shipping Bill or Bill of export shall be electronically credited to the exporter’s bank account as mentioned with the Customs authorities. Now since we know above types of errors may occur which may lead to rejection of IGST refunds, efforts should be made to avoid aforementioned errors at the time of filing shipping bill and/or EGM and/or GST returns. To know further about IGST refunds related issues and EXIM related matters, feel free to get in touch with us through e-mail id – info@bizbrains.in or at +91 (79) 4890 7720. Have you claimed all your eligible Export incentives/refunds? Don’t worry, we are here to help you. For further details visit our page. Please like / subscribe & follow our page on Facebook, Twitter and Linkedin.[/vc_column_text][/vc_column][/vc_row]