In case of refund under exports, whether BRC is necessary for granting refund?
Question 16
Bill
Refunds
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 16. In case of refund under exports, whether BRC is necessary for granting refund?
\nAns. 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. <\/p>\n
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