FIRC vs FIRA - which is needed for GST export of services

Hi Shanthi!

For GST purposes on export of services, the key is to prove receipt of payment in foreign currency.

• FIRC (Foreign Inward Remittance Certificate) is the standard and widely accepted document as evidence of receipt of foreign currency payment in the exporter's bank account. It directly certifies inward remittance from abroad.

• FIRA (Foreign Inward Remittance Advice) is usually a bank statement or advice showing inward remittance but is not as formal or conclusive as FIRC.

Which is needed?
GST law and the Customs Dept typically require FIRC as valid proof for zero-rated export and refund claims. However, in practice, some banks issue only FIRA.

Is FIRA okay?

• Many GST officers accept FIRA if FIRC is not issued, provided it clearly shows the remittance details (amount, date, foreign currency, remitting party).

• You should also keep supporting documents like bank statements, contracts, invoices to strengthen your case.

Recommendation:

• Request the bank to issue FIRC if possible, as it’s the best accepted document.

• If bank insists only on FIRA, get a written confirmation or stamp from the bank that FIRA is the official remittance document issued to you.

• Keep complete documentation to justify the inward remittance.

In short, FIRC is preferred for GST export of services, but FIRA can sometimes suffice if supported well.