To resolve this thread:
The problem @Shashank_Gupta1 encountered in his last post when importing a PHP_CodeSniffer report transformed to the SonarQube generic external issues report format (with the example script given above), was because PHP_CodeSniffer and SonarQube count columns differently: for SonarQube they start at 0 while for PHP_CodeSniffer they start at 1. To be safe, it is best to leave the startColumn out while transforming, and have the issue raised on the whole line.
As we did for Psalm and PHPStan, we might consider in the future adding a feature to import PHP_CodeSniffer reports without having to transform them first. A good way of showing that there is interest for this is to post it to Suggest new features - SonarSource Community section of this forum and vote for it.