AAR cannot rule on documents required to prove receipt of proceeds in foreign currency

In re Thinklab Edusoft LLP (GST AAR Rajasthan)

In the instant case, we observe that the following question sought by the applicant are outside the scope of Section 97(2) of CGST Act 2017 therefore the application is liable for rejection without going in to the merit of the case under Section 98(2) of CGST Act 2017–

1. Availablity 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 received 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?

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