As a Chartered Accountant, you are asked to prepare a checklist of all the essential documents TSL must compile to file a successful refund claim in…

Checklist for documentary evidence to be submitted: A statement containing: number and date of export invoices along with copy of such Invoices,the number and date of shipping bills or bills of export along with copy of such shipping bills or bills of export,the number and date of Bank Realisation Certificate (BRC) or Foreign Inward Remittance Certificate (FIRC) in respect of such shipping bills or bills of export along with copy of such BRC / FIRC.the details of:refund already sanctioned,the number and date of relevant supplementary invoices or debit note issued subsequent to the upward revision in prices along with copy of such supplementary invoices/debit notes.the details of:payment of additional amount of IGST,proof of payment of such additional amount of integrated tax and interest paid thereon,number and date of FIRC in respect of additional FOREX received in respect of upward revision in price of exports along with copy of such FIRC. Certificate issued by a practicing-chartered accountant or a cost accountant to the effect that the said additional FOREX remittance is on account of such upward revision in price of the goods subsequent to exports Copy of contract or other documents, as applicable. A reconciliation statement reconciling the value of supplies declared in supplementary invoices, debit notes or credit notes issued along with relevant details of BRC or FIRC.