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of <h1>Export Refunds: BRC Not Needed Immediately; Must Submit Within One Year or as Extended by RBI.</h1> In the context of export refunds, a Bank Realization Certificate (BRC) is not immediately necessary when applying for a refund, as exporters have one year from the date of export to remit export proceeds. If proceeds are received in advance, a BRC may be available sooner. Refunds should be contingent upon submitting BRC details within one year or as extended by the Reserve Bank of India. The e-BRC module will integrate with the GST module. For the export of services, a BRC is required before a refund is sanctioned.
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