Requirement of form 15CA (outward remittance)
This query is : Resolved
13 August 2025
Dear Sir,
Good Morning,
We are making the payment of subscriptions (of Software i.e., Adobe, LinkedIn) via credit card & transaction amounts between INR 500–5000 on a recurring basis. In such cases, Form 15CA is applicable. However, we are also paying RCM (GST) on such transactions. Our company is registered under section 8. Kindly provide your suggestion. Thanks
Good Morning,
We are making the payment of subscriptions (of Software i.e., Adobe, LinkedIn) via credit card & transaction amounts between INR 500–5000 on a recurring basis. In such cases, Form 15CA is applicable. However, we are also paying RCM (GST) on such transactions. Our company is registered under section 8. Kindly provide your suggestion. Thanks
13 August 2025
Yes, Form 15CA is generally applicable, even for small payments via credit card, unless your bank treats it as exempt under Rule 37BB.
Form 15CB (CA Certificate) is not required if:
Remittance is below ₹5 lakhs per transaction, and
It is not chargeable to tax in India.
Most likely, your payments fall under Section 9(1)(vi) (royalty) or 9(1)(vii) (FTS), but since the income is not chargeable to tax in India (due to treaty benefits and non-permanent establishment of vendor), Form 15CA – Part A or B is usually sufficient.
Form 15CB (CA Certificate) is not required if:
Remittance is below ₹5 lakhs per transaction, and
It is not chargeable to tax in India.
Most likely, your payments fall under Section 9(1)(vi) (royalty) or 9(1)(vii) (FTS), but since the income is not chargeable to tax in India (due to treaty benefits and non-permanent establishment of vendor), Form 15CA – Part A or B is usually sufficient.
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