IGST Refund Error Codes explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
If your IGST refund on exported goods has not arrived, the Customs system usually shows why as a short response code against each shipping bill. This guide lists the codes documented in the ICAI Handbook on Refunds, what each one means, and who has to fix it: you, your carrier or Customs.
Under Rule 96, the shipping bill is your refund application. Customs matches GSTR-1 data with the shipping bill invoice by invoice, and any mismatch returns an error code: SB001 (invalid SB details), SB002 (EGM not filed), SB003 (GSTIN mismatch), SB005 (invalid invoice number), SB006 (gateway EGM not available). SB000 means validated and SB004 means already received and validated. Most exporter-side errors are fixed by amending Table 9A of GSTR-1. EGM errors need the shipping line or custodian.
Why these IGST refund error codes appear
When goods are exported with payment of IGST, Rule 96(2) has the GST portal send the invoice details from GSTR-1 Table 6A to the Customs system (ICES). ICES confirms the export and processes the refund. The data only moves if two checks pass on the GST side:
- GSTR-3B for the period is filed; and
- the IGST shown in Table 3.1(b) of GSTR-3B is not less than the IGST claimed in Table 6A of GSTR-1.
If GSTR-3B is short, the record never reaches Customs and there is no SB code to see. If the record does reach ICES, it is matched with the shipping bill and the result is recorded as one of the codes below. If the refund is only delayed, the stage-by-stage view in IGST refund status on ICEGATE will tell you where it is.
The SB codes and what to do about each
These are the codes and meanings listed in the ICAI Handbook on Refunds under GST (January 2026). The "What to do" column is practical guidance, not an official instruction.
| Code | Meaning | Usual cause | What to do |
|---|---|---|---|
| SB000 | Successfully validated | — | Nothing. The refund moves to scroll generation |
| SB001 | Invalid SB details | Shipping bill number, date or port code in Table 6A is wrong or missing | Amend the invoice in Table 9A of a later GSTR-1 with the correct SB number, date and port code |
| SB002 | EGM not filed | The carrier has not filed the export general manifest | Follow up with the shipping line or airline and the custodian to file the EGM |
| SB003 | GSTIN mismatch | The GSTIN in the shipping bill differs from the GSTIN that filed GSTR-1 | Check which registration exported. If GSTR-1 was filed under the wrong GSTIN, correct the returns. If the shipping bill is wrong, take it up with Customs |
| SB004 | Record already received and validated | Duplicate transmission of an invoice already validated | Usually informational. Check it is not an amendment that should have replaced the earlier record |
| SB005 | Invalid invoice number | The invoice number in GSTR-1 does not match the shipping bill | Amend Table 9A so the invoice number matches the shipping bill exactly (see SB005 explained) |
| SB006 | Gateway EGM not available | Local EGM (ICD) and gateway-port EGM are not linked, which is common with LCL cargo from ICDs | Carrier, custodian and Customs must integrate the EGMs. Give them your container and bill of lading details |
The Handbook's position on data errors is clear. If shipping bill particulars are missing or wrongly quoted in GSTR-1, or the invoice number or IGST amount differs from the shipping bill, "the only way out is to amend the Form GSTR-1 of the subsequent tax period in Table 9A" and enter the particulars as they appear in the shipping bill.
EGM-related errors: M, C, N, T and L
SB006 is the code exporters find hardest, because the fix is not in their own returns. Filing the EGM correctly is what turns a shipping bill into a refund claim under Rule 96(1)(a). Circular 01/2019-Customs, summarised in the Handbook, lists why the local and gateway EGMs fail to match:
| Error | Reason |
|---|---|
| M | Incorrect gateway port code in the local EGM |
| C | Container changed for LCL cargo, or container number entered wrongly |
| N | Incorrect count of containers |
| T | Wrong nature of cargo entered (LCL or FCL) |
| L | Let export order given in ICES after the vessel's sailing date |
ICES has options to correct each of these. Preventive officers at the gateway port can amend container details, and the EGM officer can revalidate. Where no gateway EGM was filed, the shipping line can file a supplementary EGM. Exporters are expected to follow up with their carriers. In practice that means giving the tally sheet, the container load plan or the master and house bills of lading to the Customs officer at the ICD or gateway port.
Mismatch categories that do not produce a clean code
Some failures show up as a refund that is "not transmitted" or "not scrolled", with no SB code attached:
- IGST amount mismatch. IGST paid in 3.1(b) is less than Table 6A, or the export IGST was reported as a domestic inter-State supply. The portal blocks transmission.
- Bank account and PFMS. The refund is paid to the bank account registered with Customs, and that account must be validated by PFMS. An unvalidated account stops the payment even after SB000. See IGST refund bank account change on ICEGATE.
- Withholding under Rule 96(4). A request from the GST Commissioner under section 54(10)/(11), a Customs finding of export in violation of the Customs Act, or risk-based verification of the exporter holds the refund whatever the SB code says.
If your claim has cleared validation but is still unpaid, our IGST export refund support can trace whether it is held at scroll, PFMS or withholding.
Limitation: the clock does not stop for errors
Under the proviso to Rule 96(1)(b), where the shipping bill and GSTR-1 do not match, the refund application is deemed filed only on the date you rectify the mismatch. The two-year limit in section 54 still runs from the relevant date, which for goods by sea or air is the date the vessel or aircraft leaves India. GSTR-1 amendments are also time-bound: the Handbook notes they are allowed only up to the earlier of 30 November after the end of the financial year or the date of filing the annual return. An old SB005 or SB001 left unfixed can become impossible to fix.
Stuck on an SB error?
An SB code tells you what failed, not how to get it through ICES. We match your Table 6A, the shipping bill and the EGM line by line, prepare the Table 9A amendments and handle the follow-up with the carrier and port. See IGST refund on exports with payment, or the wider GST refund service for other claim types.
Key takeaways
- Six error codes (SB001 to SB006) are documented, and SB000 means validated.
- SB001, SB003 and SB005 are usually exporter-side data errors, fixed through Table 9A of a later GSTR-1.
- SB002 and SB006 are EGM errors, fixed by the carrier, custodian and Customs.
- A shortfall in GSTR-3B Table 3.1(b) stops the data from reaching Customs at all.
- The two-year limit and the GSTR-1 amendment deadline both keep running, so fix errors early.
Read next
- SB005 error in IGST refund: invoice mismatch
- IGST refund not received: Table 6A mismatch
- Refund of IGST paid on exports: shipping bill route
- ICEGATE e-filing on the customs portal
Disclaimer: Positions stated as on 30 September 2026, based on the CGST Act and Rules as amended, the Finance Act 2026, and the ICAI Handbook on Refunds under GST (January 2026). Verify current notifications before filing.