Regular forex inward remittance from USA to Indian resident

FEMA & FCRA: The remittance is fully legal under FEMA as a current account service transaction; you just need to provide the correct Purpose Code to your bank. FCRA does not apply because this is a commercial service, not a charity donation. Tax & GST: The income is taxable under Business/Professional Income in your ITR. GST registration or an LUT is only required if your total annual aggregate income from these services crosses the INR 20 Lakh threshold.