Statement 03 in GST RFD 01

This discussion addresses a common query regarding the GST refund application process (RFD 01), specifically concerning Statement 03 when dealing with foreign currency BRCs. The core issue is how to report BRC values, which are often in foreign currency, when Statement 03 requires figures in INR. The advice provided suggests reporting the INR value in Statement 03 and allows for the inclusion of multiple BRCs against a single invoice, even if they represent different foreign currency amounts. Clarification is sought on whether to convert BRCs to INR or use pro-rata values.