Is a FIRC mandatory for exports of services?

GST law needs you to show the export was paid in convertible foreign exchange, and the FIRC or FIRA is the usual proof. Keep one for every payment, even when nobody has asked for it yet.

Is a FIRA the same as a FIRC?

They carry the same details. A FIRC is a certificate and a FIRA is an advice; banks and payment platforms increasingly issue FIRAs for each payment, and for most exporters they serve the same purpose.

Which purpose code should a software developer use?

P0802, software consultancy and implementation, covers software development and implementation work.

Export guide

FIRC and FIRA: proof of every foreign payment

Every time money for an export reaches your Indian account, your bank or payment platform can give you a record of it. Keep one for every payment: it is your proof the export was paid in foreign exchange.

Checked against the rules on 6 October 2026

In short

FIRC: Foreign Inward Remittance Certificate, from the bank that received the money.
FIRA: Foreign Inward Remittance Advice, which many banks and payment platforms now issue for each payment.
Why: it shows the export was paid in foreign exchange, one of the five conditions for an export under GST.
Check: your name, the payer, the foreign amount, the rupees credited, the rate, the date and the purpose code.

What they are

A FIRC is a certificate from your bank that foreign money came into your account: who sent it, how much, in what currency, the rate it was converted at, and the rupees credited. Many banks and payment platforms now issue a FIRA, an advice with the same details, for each payment. For most exporters the two do the same job.

Why exporters keep one for every payment

GST: a service is an export only if it is paid in convertible foreign exchange, or in rupees where RBI allows. The FIRC or FIRA is how you show it. See the five conditions.
Your LUT: exports under an LUT have to be paid within a year. The FIRC dates the payment.
Refunds: a claim for a GST refund on exports asks for proof of the payment received.
Your books: it ties the rupees in your bank statement to the invoices they paid.

What to check on it

Field	What to look for
Beneficiary	Your name or business name, as on your bank account.
Remitter	Your client, or the platform that paid you on their behalf.
Foreign amount and currency	What the client sent, before any fees.
Rupees credited and rate	What reached you, and the rate used.
Date	When the money was credited.
Purpose code	The RBI code for your kind of service (below).

Purpose codes

Every inward payment carries an RBI purpose code that says what it was for. Your bank or platform asks you for it, or picks one. Make sure it matches the service you exported.

Code	Used for
P0802	Software consultancy and implementation, including software development.
P1006	Business and management consultancy, including BPO and KPO.

There are separate codes for other services; ask your bank for its list if neither fits.

Where people lose track

A client pays three invoices in one transfer. A platform pays out a month of client payments at once. Fees are taken before the money lands. Each of these breaks the neat one-invoice, one-payment link. Match each FIRC or FIRA to the invoices it paid while you still remember, not at the end of the year.

Questions people ask

Is a FIRC mandatory for exports of services?: GST law needs you to show the export was paid in convertible foreign exchange, and the FIRC or FIRA is the usual proof. Keep one for every payment, even when nobody has asked for it yet.
Is a FIRA the same as a FIRC?: They carry the same details. A FIRC is a certificate and a FIRA is an advice; banks and payment platforms increasingly issue FIRAs for each payment, and for most exporters they serve the same purpose.
Which purpose code should a software developer use?: P0802, software consultancy and implementation, covers software development and implementation work.

Sources

Integrated Goods and Services Tax Act, 2017: sections 2(6), 13 and 16