Correction of SB005 invoice mismatch error while claiming IGST refund

If your GST Refund struck due to SB005 error CBIC provides permanent mechanism to resolve invoice mismatch.

SB005 invoice mismatch

What is SB005 error?

SB005 error is the most common error faced by the exporters, which arises due to mismatch of invoice number as declared in the Invoice Table in the Shipping Bill and that declared in the GST- 1 for the same invoice. Very common reason for mismatch can be due to typing mistake while filing data in GSTR-1 or in the Shipping Bill.

CBIC issued number of circulars to address issue of SB005 error. There have been several representations from the Trade to extend the Officer Interface to resolve the genuine error committed during data entry. Now vide Circular No. 05 /2021-Customs dated February 17th, 2021 it has been decided as a measure of trade facilitation to keep the Officer Interface available on permanent basis to resolve such errors on payment of specified fee i.e. Rs 1000/- by the exporters.

Read here full text of Circular No. 05 /2021-Customs:


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