Question 16 - In case of refund under exports, whether BRC is necessary for granting refund? - 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? 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 within a period of maximum one year or as extended by RBI. e-BRC module of DGFT will be integrated with GST module. However for export of services BRC would be required before sanction of refund.