https://www.taxtmi.com/forum/issue?id=119305 GST refund refusal solely because a FIRA was submitted instead of a FIRC lacks exclusive statutory support; FIRA is an official bank intimation and may suffice when FIRCs are not issued. Alternatives such as obtaining a manual FIRC from the bank, a Bank Realisation Certificate, EEFC statements authenticated by the banker, or an invoice-wise banker certificate are acceptable evidentiary documents under the refund circular's recognition of BRC/FIRC/other documents indicating receipt of sale proceeds. en-us Thu, 12 Sep 2024 11:50:46 +0530 Fri, 24 Jan 2025 10:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119305 GST refund refusal solely because a FIRA was submitted instead of a FIRC lacks exclusive statutory support; FIRA is an official bank intimation and may suffice when FIRCs are not issued. Alternatives such as obtaining a manual FIRC from the bank, a Bank Realisation Certificate, EEFC statements authenticated by the banker, or an invoice-wise banker certificate are acceptable evidentiary documents under the refund circular's recognition of BRC/FIRC/other documents indicating receipt of sale proceeds. Discussion-Forum GST Thu, 12 Sep 2024 11:50:46 +0530 https://www.taxtmi.com/forum/issue?id=119305