When the card receives multi-part concatenated PDU message - it is not decoded properly. In receive_sms I get two separate messages and I have no possibility to decode them as UDH(User Data Header) is already been removed. As UDH inflicts some bit shifting in the whole PDU it is not possible to decode the message without UDH. In conclusion - it seems, that no G400P card is able to receive multi-part concatenated SMS messages.
Please consider one of two options - concatenate the message in the software or do not remove UDH header.