Home Forum Goods and Services Tax - GST Month 3 2022 2022 (3) This
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Non receipt of BRC - Goods and Services Tax - GSTExtract 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
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