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Inward Remittance Certificate (FIRC) in Delhi

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

What it is: bank-issued proof of foreign inward remittance (FIRC / e-FIRC).

Our role: CA attestation, retrieval, reconciliation, and the GST refund filing.

For: freelancers, service exporters, and SaaS founders receiving foreign payments.

Fees: starting from INR 2,499 (excl. GST and govt. charges).

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Overview: What a FIRC Proves and Who Issues It

📌 TL;DR - Inward Remittance Certificate (FIRC) Services at a Glance

A FIRC is bank-issued proof that you received foreign currency through authorised channels. AD Category-I banks issue it, usually now as an e-FIRC via the RBI's EDPMS system. It is essential for GST refunds on service exports and FEMA compliance. A CA does not issue the FIRC, but attests your foreign income and files the GST refund it supports.

Receiving payments from abroad in USD or EUR? A Foreign Inward Remittance Certificate (FIRC) is your proof that the money came in legitimately - and it is the document you need to claim a GST refund on exported services. Your bank issues the FIRC or e-FIRC; we handle the CA side: retrieving it, reconciling it, attesting your foreign income, and filing the GST refund it unlocks.

If you export services - SaaS, consulting, design, freelancing - your sales are zero-rated under GST, which means you can claim back the input tax you paid, but only if you can prove the foreign payment arrived. The FIRC (or FIRA, or e-BRC) is that proof. The bank generates it; we make sure you have the right document and turn it into a GST refund.

Content is reviewed quarterly for accuracy.

What Is a FIRC

A Foreign Inward Remittance Certificate is an official document issued by an AD Category-I bank confirming that an individual or business received funds from a foreign source through authorised banking channels. It records the amount in foreign currency and rupees and the source of the transfer.

Since around 2016 the physical FIRC has largely given way to the e-FIRC. When your bank credits a foreign payment, it reports the transaction to the RBI's EDPMS system, generating an Inward Remittance Message that serves as the electronic certificate. For many electronic credits banks issue a FIRA instead, which serves the same evidentiary purpose.

Key Terms for Inward Remittance Certificate (FIRC):

FIRC: Foreign Inward Remittance Certificate - bank-issued proof of foreign funds received.
e-FIRC: the electronic, digitally signed FIRC, standard as of 2026.
AD Category-I bank: an RBI-authorised dealer bank permitted to handle forex and issue FIRCs.
EDPMS / IRM: the RBI system banks report to, and the Inward Remittance Message it generates.
FIRA: Foreign Inward Remittance Advice, commonly issued for electronic remittances.
e-BRC: Electronic Bank Realisation Certificate via DGFT, used mainly by goods exporters.

Bank-issued, CA-attested Foreign Income, Proven

Who Needs It

Anyone receiving money from abroad who must prove it for tax, GST refund, or FEMA purposes. The buyer is the freelancer, exporter, founder, or finance head.

Service exporters and SaaS founders - to claim GST refunds on zero-rated exports.
Freelancers and consultants - to evidence legitimate foreign income for tax and banking.
Goods exporters - for realisation proof and DGFT benefits (often via e-BRC).
Businesses receiving foreign funds - for FEMA records, audits, and regulatory reviews.

What Patron Accounting Delivers

Service	What We Do
FIRC / e-FIRC retrieval support	Coordinating with your AD bank to obtain the right document.
CA attestation	Of your foreign inward remittances, with UDIN, for tax and audit use.
Reconciliation	Of remittances against invoices, EDPMS, and your books.
GST refund filing	Turning the FIRC into a GST refund on your service exports.
LUT and export compliance	Support through our GST returns for freelancers team.
FEMA documentation	So your foreign income is properly recorded and defensible.

Our Process

Process: 6 Steps to Your FIRC and GST Refund

From a foreign payment landing in your account to a filed GST refund, here is how the process works.

Step 1

Receive the payment

Foreign funds are credited to your account by your AD bank.

Foreign currency credited AD bank account

Payment In 01

Step 2

Bank reports to EDPMS

The bank files the IRM, which triggers the e-FIRC.

IRM filed e-FIRC triggered

Reported 02

Step 3

Retrieve the FIRC / FIRA

We help you obtain the e-FIRC or FIRA from the bank's portal.

e-FIRC or FIRA From bank portal

Retrieved 03

Step 4

Reconcile and attest

We reconcile remittances to invoices and attest the foreign income.

Matched to invoices CA attestation

Attested 04

Step 5

File the GST refund

Under LUT, we file the zero-rated export refund using the FIRC as proof.

Under LUT Zero-rated refund

Refund Filed 05

Step 6

Maintain records

FIRCs and reconciliations are kept for FEMA and audit purposes.

FEMA records Audit trail

Records Kept 06

Documents Checklist

Bank account details where the foreign funds are credited.
Export invoices raised on foreign clients.
Bank credit advice or statement showing the remittance.
e-FIRC, FIRA, or IRM reference from the bank.
LUT acknowledgement and GST registration details.
IEC, where applicable for export benefits.

Common Challenges and How We Solve Them

Challenge	Impact	How Patron Accounting Solves It
Bank issues FIRA, not FIRC	We confirm the FIRA or e-BRC is valid proof and present it correctly for the GST refund.
EDPMS entry not reported	We follow up with the AD bank so the IRM is filed and the e-FIRC is generated.
Refund rejected on FIRC grounds	We cite the relevant rules and banking circulars so valid proof is accepted.
Remittances not reconciling	We reconcile each remittance to its invoice for clean records and refund support.

Fees for FIRC Support

Fee Component	Amount
Patron Accounting Professional Fees	Starting from INR 2,499 (Exl GST and Govt. Charges)
Bank FIRC charge	The FIRC itself is issued by your bank, which may levy its own charge - separate from our fee.
Multiple remittances	Quoted above the starting fee, depending on the number of remittances reconciled and attested.

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.

How Long It Takes

Stage	Estimated Timeline
e-FIRC generation	By the bank once it reports the IRM to EDPMS, usually within a few days of the credit.
Our attestation and reconciliation	Typically done within one to two working days.
GST refund	Then follows the department's processing timeline.

                    
                    The bank step sets the pace. The e-FIRC is generated once the bank reports the IRM to EDPMS, usually within a few days of the credit; our attestation and reconciliation follow in one to two working days, then the GST refund runs on the department's clock.

Key Benefits

Why Use a Professional CA Firm

The FIRC is only worth the refund it unlocks

Getting the refund requires the right proof correctly presented, LUT in place, and remittances reconciled to invoices - we handle all three.

Refunds are queried on documentation

Refund claims are often challenged on documentation grounds. We present the FIRC, FIRA, or e-BRC correctly and cite the rules so valid proof is accepted.

Attestation and filing, end to end

We handle the CA attestation and the refund filing end to end, so your foreign income works for you instead of sitting as a blocked refund.

Trusted by Exporters and Freelancers Across India

10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Processed | 15+ Years. Trusted by Hyundai, Asian Paints, and Bridgestone, among others. With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves exporters and freelancers across India - both in-person and remotely.

FIRC vs FIRA vs e-BRC

Aspect	FIRC / e-FIRC	FIRA	e-BRC
Issued by	AD bank	AD bank	Bank via DGFT
Form	Certificate	Advice	Realisation cert.
Typical use	GST refund, FEMA	Electronic credits	Goods export, DGFT
Proof value	Strong	Accepted	Strong for goods

Related Services

GST Refund - the refund the FIRC unlocks on zero-rated exports.
GST Returns for Freelancers - LUT and export-return compliance.
IEC Registration - Import Export Code for export benefits.
AD Code Registration - AD code for export remittances at customs.
GST Refund for SaaS Exporters - refunds tailored to SaaS export revenue.
GST Refund on Exports under LUT - the zero-rated refund route the FIRC supports.

Legal and Compliance Framework

Issuer: AD Category-I banks authorised by the RBI; physical FIRC largely replaced by e-FIRC since around 2016.
Reporting: banks report inward remittances to the RBI's EDPMS, generating the IRM that serves as the e-FIRC.
GST refund: Rule 89 of the CGST Rules requires proof of receipt in convertible foreign exchange for zero-rated export refunds.
Acceptable proof: FIRC, FIRA, or e-BRC, as the rule does not mandate only a paper FIRC.
CA role and UDIN: attestation under the Chartered Accountants Act, 1949; UDIN mandatory since 1 July 2019.

References: inward-remittance reporting and EDPMS are administered by the Reserve Bank of India; export realisation (e-BRC) is handled via the DGFT; CA attestations are authenticated through ICAI UDIN.

Who issues a FIRC?

A FIRC is issued by AD Category-I banks authorised by the RBI to handle foreign exchange - not by a Chartered Accountant. As of 2026 it is usually an e-FIRC, generated when the bank reports the inward remittance to the RBI's EDPMS system. A CA attests your foreign income and files the GST refund the FIRC supports.

What is the difference between FIRC, FIRA, and e-BRC?

A FIRC (or e-FIRC) is a certificate of foreign inward remittance. A FIRA is an advice many banks issue for electronic credits. An e-BRC is the Electronic Bank Realisation Certificate via DGFT, used mainly by goods exporters. All three evidence receipt of foreign exchange and can support a GST refund.

Is a FIRC mandatory for a GST refund?

You need proof of receipt in convertible foreign exchange for a refund on zero-rated service exports, but the law does not insist only on a paper FIRC. A FIRA or e-BRC is valid proof too. We present the document your bank issues correctly so the refund is not rejected on technical grounds.

FIRC kaise milta hai?

Jab aapka AD bank foreign payment credit karta hai, woh transaction RBI ke EDPMS mein report karta hai, jisse IRM aur e-FIRC ban jaata hai. Aap e-FIRC ya FIRA bank ke portal se le sakte hain. Hum bank se isse retrieve karne, reconcile karne, aur GST refund file karne mein madad karte hain.

Do freelancers need a FIRC?

Yes. Freelancers and consultants receiving foreign payments use the FIRC or FIRA as proof of legitimate foreign income for tax and banking, and as the basis for a GST refund where they export services under LUT. It is an important record to maintain under FEMA.

Is an e-FIRC valid for government compliance?

Yes. The e-FIRC is fully valid for GST refunds, FEMA compliance, and export-related incentives. It is digitally signed and verifiable, and is the standard form banks issue as of 2026, having replaced the physical certificate for most electronic remittances.

Does the CA issue the FIRC?

No. The bank issues the FIRC. The CA's role is to attest your foreign inward remittances, reconcile them to invoices, and file the GST refund the FIRC supports, with a UDIN on the attestation. This division is why both the bank and a CA are involved.

How many FIRCs do I need?

Typically one per remittance, since each foreign credit generates its own e-FIRC or FIRA. For frequent remitters we reconcile and attest them in batches and handle the consolidated GST refund, rather than treating each as a separate exercise.

Quick Answers

Issued by? AD Category-I bank, not a CA.

Current form? e-FIRC via EDPMS / IRM (FIRA for many electronic credits).

Main use? GST refund on zero-rated service exports, FEMA.

Our role? CA attestation, retrieval, reconciliation, refund filing.

Starting fee? INR 2,499 (excl. GST and govt. charges).

Foreign Payment Received, Refund Pending?

If foreign payments are landing in your account but your GST refund is stuck for want of the right proof, the fix is usually documentation, not the money. Share your remittances and we will retrieve the e-FIRC or FIRA, reconcile to your invoices, and file the refund correctly, so blocked input tax comes back to you.

Get Your FIRC and GST Refund Sorted in Delhi

A FIRC is bank-issued proof of foreign money received, and the gateway to a GST refund on your service exports. The bank generates it, increasingly as an e-FIRC or FIRA; the value comes from presenting it correctly and turning it into a refund.

Patron Accounting handles the CA attestation, reconciliation, and refund filing end to end, bringing over 15 years of audit and certification experience to each engagement. Call +91 945 945 6700.

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FIRC and GST Refund Support Across India

Helping exporters, freelancers, and SaaS founders turn foreign payments into GST refunds in major cities - in person and remotely.

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Content Created: 9 June 2026 | Last Updated: | Next Review: 9 December 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every six months (Tier 2) to re-check e-FIRC / FIRA practice and GST-refund proof norms, and updated whenever the rules or fees change.

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