FIRA, FIRC and e-BRC: the proof of payment to keep

From the Export Desk, chapter 7 · Look inside the Export Desk

What is each one?

The three names, and who issues each

Name	What it is	Who issues it
FIRC	Foreign inward remittance certificate: the certificate rule 89 of the CGST Rules names for refunds on exports of services. Elsewhere in rule 89, a FIRC is one “issued by Authorised Dealer-I Bank” (source 1).	Your bank
FIRA, FIRS, eFIRC, digital FIRC	The names platforms give their record of a receipt: Skydo’s “Instant FIRA”, Razorpay’s “Automated Digital FIRC” (“FIRS” in one place on the same page), Wise’s “eFIRC” (sources 5, 6 and 7). Rule 89 uses none of these words.	The bank or platform paid
e-BRC	Electronic bank realisation certificate, on the DGFT portal. Banks send inward remittance messages to the DGFT, and “the exporters shall self-certify their eBRCs” against them. The portal looks e-BRCs up by IEC (source 3).	You, on the DGFT portal

The DGFT’s Trade Notice 33/2023-24, of 10 November 2023, started self-certification, and Trade Notice 02/2025-26 made “Mode of Export of Services” a required field for services (source 3).

When does a rule ask for one?

• A GST refund on exports. If you export under an LUT and claim back unused input tax credit, rule 89(2)(c) asks for “a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be” (source 1).
• Your bank, under FEMA. Your AD bank credits export money only once it is satisfied the transaction is genuine, and closes that invoice’s entry in EDPMS, the banks’ export monitoring system. For an invoice of up to ₹10 lakh, it may close the entry on your own declaration, or on one declaration a quarter (source 2, regulation 4).
• The nine-month clock. The money for an exported service must be realised and repatriated within nine months of the invoice date (source 2, regulation 5(1)). The FIRC or FIRA is how you show the date it arrived.

Whether you also file an Export Declaration Form with your bank is a separate question. The RBI’s remarks of 7 October 2026 on individuals are set out, with their sources, in the EDF guide. The FAQs it promised were not on its FAQ page when checked on 1 November 2026 (source 4). Ask your bank in writing.

What should you keep for each invoice?

A habit, not a rule’s wording. The same day the money lands, put these in one folder per invoice:

1. The invoice as sent, as a PDF.
2. The bank’s or platform’s record of the receipt: FIRC, FIRA, FIRS or eFIRC.
3. The platform’s settlement statement, if one was used: the foreign amount, the fee, the rate and the rupees paid out.
4. The purpose code the bank used.
5. The e-BRC, if you generate one.

Mark an invoice paid when the money is in your account, not when the client says it was sent.

Do you need an e-BRC?

For a GST refund, rule 89 names the BRC or the FIRC, “as the case may be” (source 1). Ask your CA which applies to you, and whether anything else you do needs an e-BRC.

From the kit. In the Export Desk, chapter 7 has a section called “After every payment: the proof”, and the workbook’s Register has a column for the FIRA reference and the purpose code beside each invoice. This is the Register.

Free: check an export invoice against the ten lines, and work out the date its money is due in India. The ten lines are also one A4 page, free.

Questions to ask your bank and your CA

1. Bank: do you issue a FIRC or an advice for each export receipt, and where do I download it?
2. Bank: which purpose code do you report my receipts under?
3. CA: do I need an e-BRC, or are FIRCs enough for what I do?
4. CA: I use a payment platform. Is its FIRA enough for my GST refund claim?

Sources

1. Central Board of Indirect Taxes and Customs. Rule 89, Application for refund of tax, interest, penalty, fees or any other amount, CGST Rules, 2017, the CBIC’s own text. Sub-rule (2)(c). Primary source. Read on 1 November 2026.
2. Reserve Bank of India. Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, as amended up to 22 September 2026. Regulations 4 and 5(1). Primary source. Read on 1 November 2026.
3. Directorate General of Foreign Trade. eBRC, the DGFT portal’s page on the e-BRC system, with Trade Notices 33/2023-24 and 02/2025-26. Primary source. Read on 1 November 2026.
4. Reserve Bank of India. Frequently Asked Questions, the RBI’s index of FAQs, with no entry on the EDF or the 2026 regulations. Newest entry: 15 October 2026. Primary source. Read on 1 November 2026.
5. Skydo. Home page and fees: “Instant FIRA”. The company’s own page. Read on 1 November 2026.
6. Razorpay. Money Saver Export Account: “Automated Digital FIRC at the click of a button, within 24 hours of settlement”, and “Automated Digital FIRS” in an earlier section. The company’s own page. Read on 1 November 2026.
7. Wise. Fees for receiving money, for businesses in India: “a free eFIRC for every transfer”. The company’s own page. Read on 1 November 2026.

What changed in this guide

• 1 November 2026. Sources read again before publishing.
• 20 October 2026. Written, and checked against the sources above.