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Export of service under LUT, FIRC issue for Refund Claim

16 October 2019

I am exporter of service under LUT, I filled Refund application with copy of FIRA. The proper officer withheld refund, due to non filling of FIRC.

1.is FIRC mandatory for refund due to export of service?
2.Can we submit FIRA instead of FIRC? any notification/ clarification/ circular in respect of this??

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3 Replies

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 18 October 2019

As per Circular 37/11/2018 GST , Read with Rule 89(2)(c) , To claim Refund in case of Export Of Services a statement containing the number and date of invoices and the relevant Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) is required.

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Rajeesh 123 (36 Points)
Replied 18 October 2019

Bank said (Federal bank), they will not issue Foreign Inward Remittance Certificates. What can I do?

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 18 October 2019

Bank cannot deny ..... raise complain against bank to greivance Cell. If your bank does not address your complaint within a month, you can approach the banking ombudsman. This is a senior official appointed by the Reserve Bank of India to redress customer complaints against deficiency in banking services, as per its scheme introduced in 1995

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