Non receipt of BRC, Goods and Services Tax - GST

[Rajesh Kumar]

Sir/ Madam,

Please inform what are the adverse effect if Bank Realisation Certificate of some export consignments are not received after lapse of more than one year/ two years. Party has taken Refund against these exports. Now department has raised objection to produce previous BRC.

Can they stop refund and ask BRC ?
Is BRC is mandatory in case of exports ?

Can department ask for the GST on that Export consignment of which BRC not received?

What are exact provisions in GST in this regard ?

Thanks

Posts / Replies

[KASTURI SETHI]

Dear Sir,

DR.MARIAPPAN GOVINDARAJAN, Sir has written an article on the issue of 'Bank Realization Certificate' which was published in EXCUS CD This article is worth reading.

[raghunandhaanan rvi]

Yes Sir I will surely read his article. Thank you do much

[Ganeshan Kalyani]

Discussion enriched my knowledge. Thanks.