https://www.taxtmi.com/forum/issue?id=117849 BRC is not strictly mandatory under IGST; refund of IGST on exports is linked to realisation of export proceeds under FEMA timelines, and authorities may demand documentary proof (BRC or FIRC) or recover refunded amounts with interest if proceeds are not realised. Electronic verification via EDPMS/e BRC portals and FIRCs are acceptable substitutes for physical BRCs. en-us Tue, 08 Mar 2022 18:38:36 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117849 BRC is not strictly mandatory under IGST; refund of IGST on exports is linked to realisation of export proceeds under FEMA timelines, and authorities may demand documentary proof (BRC or FIRC) or recover refunded amounts with interest if proceeds are not realised. Electronic verification via EDPMS/e BRC portals and FIRCs are acceptable substitutes for physical BRCs. Discussion-Forum GST Tue, 08 Mar 2022 18:38:36 +0530 https://www.taxtmi.com/forum/issue?id=117849