Inward Remittance Certificate (FIRC) for Exporters and Freelancers

Without a valid FIRC, a GST refund on exported services can be rejected. Patron Accounting has supported over 10,000 clients, and our CAs attest and reconcile inward remittances with UDIN.

We help you obtain your FIRC or e-FIRC from your bank and provide the CA attestation and reconciliation you need to claim GST refunds, stay FEMA-compliant, and access export incentives, with a valid UDIN.

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The exploding population of Indians earning in foreign currency all rely on the FIRC at some point.

• Freelancers and consultants: proof of foreign income for tax and banking.
• Service exporters and SaaS: evidence for the GST refund on zero-rated exports.
• Goods exporters: for DGFT incentives and export documentation.
• Startups raising foreign funds: FIRC for FDI and FEMA reporting.

• Bank credit advice or statement showing the inflow.
• Export invoice or service agreement.
• GST registration and LUT, if claiming export refund.
• PAN and bank account details (the receiving account).
• Purpose of the remittance and the client's country.

For service exporters, having an LUT in place keeps your exports zero-rated; we can set this up too.

What you receive: the FIRC or e-FIRC obtained from your AD bank; a CA attestation linking the remittance to invoices; reconciliation supporting your GST refund or FEMA filing; and the CA signature, seal, membership and firm numbers, and UDIN.

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Inward Remittance Certificate (FIRC) consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

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"Patron Accounting gives the best service related to all account handling of our firm. She files all returns timely and is most kind and respectful towards us." - Nikhil Nimbhorkar, Google Review

"I've had an outstanding experience working with Patron Accounting. Their professionalism, attention to detail, and timely communication made the entire process smooth and stress-free." - Subhendu Mishra, Google Review

Outcome proof: a SaaS founder billing US clients had a GST refund stuck for want of remittance proof; we helped obtain the e-FIRC, attested and reconciled the inflows to the export invoices, and the zero-rated refund claim went through with clean evidence.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves exporters and freelancers across India - both in-person and remotely.

FIRC is the inward counterpart to our outward remittance work, and pairs with these closely related services:

• FDI Compliance - the FEMA sibling covering foreign investment and the outward remittance certificates (Form 15CA and 15CB).
• GST Returns - where the zero-rated export refund is claimed using the FIRC.
• IT and SaaS Accounting - for SaaS and IT exporters receiving foreign payments.
• Service-Sector Accounting - for freelancers and consultants.
• Income Tax Return Filing - where the foreign income is reported.

For a service exporter, a SaaS business, or a freelance consultant, the export of services is a zero-rated supply under GST, so no GST is charged, and the input tax credit can be refunded. But the benefit hinges on one condition: the payment must be received in convertible foreign currency, and the GST department wants evidence of that. The FIRC is that evidence. File a Letter of Undertaking, receive the payment in foreign currency, include the export invoice in your returns, and submit the refund application with the FIRC as proof. Without a valid FIRC, the refund can be rejected even though the money has genuinely arrived.

Beyond GST, the FIRC anchors your FEMA compliance, every inflow from abroad falls under FEMA, and the FIRC is proof of a compliant, reported receipt, protecting you from penalties for unreported inflows. For goods exporters, it feeds DGFT schemes such as EPCG and the Advance Licence. This is why the FIRC, paired with a CA attestation that links each remittance to the corresponding invoice, is so central for the fast-growing community of Indians earning from overseas clients. We make sure the proof is clean, reconciled, and accepted.

The FIRC or e-FIRC is issued by the Authorised Dealer bank, not by a CA; for the governing framework, refer to the Reserve Bank of India (rbi.org.in) on FEMA, AD bank directions, and EDPMS, with the DGFT relevant for eBRC and export incentives. Patron helps obtain the document and provides the CA attestation and reconciliation that link the remittance to invoices for GST refund, FEMA, and export-incentive use.

Many freelancers and exporters discover the FIRC only when a GST refund is held up or a FEMA query lands, by which time chasing the bank for an old remittance is far harder. An inflow under FEMA that is unreported or wrongly coded can also attract penalties. Capturing the FIRC and a CA attestation as each payment arrives keeps your refunds flowing, your FEMA position clean, and your foreign income properly evidenced.

Get a free, no-obligation quote. Call +91 945 945 6700 or WhatsApp our team today.

If you earn from overseas clients, the FIRC is what turns a bank credit into recognised proof of foreign income, the key to GST refunds, FEMA compliance, and export incentives. Patron Accounting helps you obtain your FIRC or e-FIRC and provides the CA attestation and reconciliation, with a UDIN.

The result is foreign earnings documented cleanly, with your benefits never held up for want of proof. Call +91 945 945 6700, WhatsApp us, or request a free consultation.