
Exporters must prove foreign exchange realisation to claim export benefits, GST refunds, and comply with RBI reporting. Banks issue FIRC or e-FIRC and BRC for shipments.
Documentation chain
- Shipping bill and invoice for goods exports
- FIRC / e-FIRC from AD bank on inward remittance
- BRC linkage in ICEGATE for customs
- Match with GSTR-1 export invoices and LUT
See GST LUT guide, import-export GST, and LUT filing service.
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