Question 16 – Draft-Bills-Reports – Refunds – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 16 – Q 16. In case of refund under exports, whether BRC is necessary for granting refund? Ans. Since the exporter has a time period of one year from the date of export for remitting of export proceeds, BRC may not be available at the time of refund application. But if export proceeds are received in advance BRC may be available. Thus, refund should be subject to submission of BRC details
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =