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Since question sought by the applicant is outside the scope of Section 97(2) of CGST Act 2017 therefore, the application is not admitted.

Refund— In the instant case, assesse is engaged in the business of software consultancy and wants to act as an exporter of these services.
As per refund rules, applicant is required to submit FIRC/BRC Details along with the refund application.
However, applicant's 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.
How will they receive FIRC Certificates as there is contradictory provision in respect of the same in many statutes.

QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT

1. Availability of FIRC in respect of Export proceeds with respect to services for funds received through service providers like Paypal, Worldremit etc?

2. Documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not receivable in case of such transactions?

3. The measure to be followed in case any refund proceedings are due to non-availability of FIRC or any other supporting documents being relied upon by the GST department?

Ruling— Since question sought by the applicant is outside the scope of Section 97(2) of CGST Act 2017 therefore, the application is not admitted.Thinklab Edusoft LLP., In Re… [2020] 22 TAXLOK.COM 108 (AAR-Rajasthan)