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TMI Blog2020 (5) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant is outside the scope of Section 97(2) of CGST Act 2017 therefore, the application is not admitted. - RAJ/AAR/2019-20/35 - - - Dated:- 13-3-2020 - J.P. MEENA AND HEMANT JAIN MEMBER Present for the applicant: Mr. Sunil Pareek (Authorised Representative) Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund rules, we are required to submit FIRC/BRC Details along with the refund application. We understand that the same is needed to verify that the funds have been received in foreign currency and that services are provided in relation to the funds received. However, our receiving bank does not issue FIRC Certificates stating that there is no provision of FIRC Certificates unless the amount involved is in case of FDI. Further we want to confirm that the funds received through Paypal, an intermediary to receive funds from overseas. The Funds are expected to be received in foreign currency in our Paypal account and will be transferred to our Indian account after conversion into domestic currency. How will we receive FIRC Certificates as there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f FIRC / BRCs, evidencing that the export proceeds involved in the export of Services has actually been realized from abroad in foreign currency. However, ongoing through the website https:/ www.paypal.com/in/webapps/mpp/firc-certificate, a process for getting copy of FIRC has been mentioned. Therefore, by adopting the said process, the assesse can obtain the copy of FIRC. 5. FINDINGS, ANALYSIS CONCLUSION: We observe that as per Section 97(2) CGST Act 2017 the question on which advance ruling is sought shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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