How should a BPO or call centre in India receive payments from foreign clients?

Indian business process outsourcing (BPO) spans voice and non-voice work. A Mohali call centre handles inbound support for a Canadian telecom. A Vizag team does US medical billing and claims follow-up. A Nagpur firm processes invoices and reconciliations for a UK accounting practice, and a Jaipur company runs outbound appointment-setting for Australian solar installers on commission.

Each of these is paid from abroad, and the GST position used to turn on one word: intermediary. This page covers payment routes and platforms, then the intermediary question, purpose codes, the EDF, income tax and structure. It is general information; confirm your contracts with a chartered accountant (CA).

How do international clients pay Indian BPOs and call centres?

International clients usually pay Indian BPOs and call centres monthly invoices by SWIFT wire or through a local receiving account. Commission-based work is paid after the client's own sale closes.

• Per agent hour or seat: Voice and non-voice support priced per agent hour or per full-time seat.
• Per transaction or minute: Claims processing, data entry and call handling priced per unit.
• Commission: Appointment-setting and outbound sales paid when the client's sale closes.

For example, the Mohali call centre above bills its Canadian telecom client per seat each month, while the Jaipur firm waits for its Australian installers to close each sale before it is paid.

Where does the money go between a foreign client and an Indian BPO's bank?

Money from a foreign client reaches an Indian BPO either through the banking network or through a platform that collects it abroad and pays out in rupees. The route decides who converts the currency and who issues the Foreign Inward Remittance Advice (FIRA).

• SWIFT wire: The client's bank sends the payment to your Indian bank, sometimes through correspondent banks. Your bank converts it to INR and reports it under a purpose code from RBI's list.¹⁰
• Payment platform: The client pays into local account details or a payment link in its own country, and the platform converts the money and pays INR into your Indian bank account.

For example, the Nagpur firm's UK client can pay by a domestic UK transfer into local GBP account details, or by wire to the firm's Indian bank. Whichever route you use, each invoice from 1 October 2026 needs an Export Declaration Form (EDF).¹²

What are the ways for Indian BPOs and call centres to receive international payments?

Indian BPOs and call centres can receive international payments through local account details from a payment platform, a card or payment link, or a SWIFT wire to an Indian bank. Monthly invoices to larger clients usually go by wire or local transfer.

How do Indian BPOs and call centres get paid through local account details from a payment platform?

Local account details let a foreign client pay Indian BPOs and call centres with an ordinary domestic transfer in the client's own country, such as ACH in the US. The platform then converts the money and pays INR into your Indian bank account.

• How it works: You open an account with the platform, receive account details in the client's currency, and put them on your invoice.
• Pros: The client pays the way it pays a local supplier, with no international wire to set up.
• Cons: Each platform sets its own sign-up rules, limits and supported currencies.
• Cost: About 0.68% to 4.00% of a USD 5,000 receipt on published fees, for platforms that publish full pricing.^{181920212223242526}
• Settlement: From the same day to weekly, depending on the platform.²⁷²⁸
• FIRA: Terms differ by platform; see the FIRA column in the platform table below.
• Ideal for: Clients who pay by bank transfer in USD, GBP, EUR and other major currencies.

How do Indian BPOs and call centres get paid by card, PayPal or a payment link?

A card, PayPal or payment link lets a foreign client pay Indian BPOs and call centres online from an invoice or link, and the platform settles INR to your Indian bank account.

• How it works: You send a link or invoice; the client pays by card, PayPal balance or a bank debit such as US ACH.
• Pros: Easy for small clients and one-off jobs that do not want to set up a bank transfer.
• Cons: Published fees on these routes reach 8.23% of a USD 5,000 receipt,.^24262930
• Cost: About 1.99% to 8.23% of a USD 5,000 receipt on published fees.^24262930
• Settlement: Depends on the platform; see the platform table below.
• FIRA: Depends on the platform; see the platform table below.
• Ideal for: Small or one-off clients who prefer to pay by card.

How do Indian BPOs and call centres get paid by SWIFT wire to an Indian bank?

A SWIFT wire sends the client's payment from its bank to the Indian bank account of Indian BPOs and call centres, with no payment platform in between.

• How it works: You give the client your bank's SWIFT code and account details; your bank converts the credit to INR and asks you to confirm the purpose code.
• Pros: No platform account is needed, and the payment stays inside the banking system from end to end.
• Cons: The sending bank, any correspondent bank and your own bank can each charge, and your bank's conversion rate applies.
• Cost: Set by the banks involved; ask your bank for its charges. See bank wire vs payment platform.
• Settlement: Depends on the banks involved.
• FIRA: Ask your bank for a FIRA or FIRC for each credit.
• Ideal for: Large invoices and clients whose procurement teams pay only by wire.

Which platforms are best for Indian BPOs and call centres?

The best platform for Indian BPOs and call centres depends on how clients pay, because each platform suits a different kind of payment. The table lists platforms by estimated cost on a USD 5,000 receipt on their published fees, cheapest first, then platforms without full published pricing, A to Z.^{181920212223242526}

Each platform name links to its full review.

How much INR do Indian BPOs and call centres receive on $2,000, $5,000 and $10,000?

The INR that Indian BPOs and call centres receive on each invoice size depends on the platform's published fee, its currency conversion and the day's exchange rate. The table below works it out from published fees at today's rate.

Bank wires are not in the table because each bank sets its own charges and conversion rate. Use the platform cost comparison for other amounts.

What should Indian BPOs and call centres look for beyond cost?

Beyond cost, Indian BPOs and call centres should check how a bank or provider handles the reporting that follows each monthly invoice. Use the same checks for every option.

• EDF and EDPMS: The bank's or provider's procedure for EDFs and EDPMS entries.
• FIRA: FIRA or e-BRC data for each payment.
• Purpose code: How the purpose code is chosen, and whether you can correct it.
• FX: Published fees, FX conversion and forward-contract facilities.
• Limits: Settlement time and per-transaction limits.

See the comparison hub and best bank for international payments.

What compliance documents do Indian BPOs and call centres need?

Indian BPOs and call centres need a FIRA for each payment, a purpose code chosen by activity, a Letter of Undertaking (LUT) and rule 46 invoice endorsement once registered for GST, and an EDF for exports from 1 October 2026.⁹¹⁰¹² The intermediary question decides whether the work is an export at all.¹

When is BPO work an export of services?

BPO work for a foreign client is an export of services when all five conditions in section 2(6) of the IGST Act are met: BPO in India, client outside India, place of supply outside India, payment in convertible foreign exchange, and the two not merely establishments of one person.¹ Exports are zero-rated under section 16.³

Section 2(13) defines an intermediary as a person who arranges or facilitates a supply between two or more persons, and excludes one who supplies on its own account.¹ CBIC Circular No. 159/15/2021-GST draws the line for BPOs:⁴⁶

What changed for Indian BPOs that are intermediaries?

Until 29 March 2026, section 13(8)(b) put the place of supply of intermediary services at the supplier's location, so an Indian intermediary could not export.² Section 157 of the Finance Act, 2026 omitted that clause from 30 March 2026.²⁵ Now the default rule applies: the client's location. For example, a Jaipur appointment-setting firm paid by commission by a foreign principal can qualify as an exporter for supplies from 30 March 2026, if the other four conditions hold. Earlier periods and pending notices are decided under the old rule. See intermediary services under GST.

Which other GST traps apply to Indian BPOs?

• Captive centres: A branch billing a foreign head office fails condition (v); a separately incorporated subsidiary billing its parent can qualify under Circular No. 161/17/2021-GST.¹⁷ The 57th GST Council meeting recommended removing condition (v), and that is not law as of 28 October 2026.⁸
• Indian outsourcers: If an Indian BPO holds the foreign contract and subcontracts to you, your invoice is domestic.
• LUT: Registered BPOs file an LUT and use the rule 46 invoice endorsement; under rule 96A, IGST becomes payable if an LUT invoice is unpaid after one year from the invoice date, or after the period allowed under FEMA including any RBI-permitted extension if that is later.⁹¹⁷

See how to file an LUT.

Which RBI purpose codes fit BPO receipts?

RBI's purpose code list has no code named BPO, call centre or IT-enabled services, so the code follows the activity.¹⁰¹¹

Descriptions are as reproduced by HDFC Bank from RBI's list.¹¹ Some banks may suggest P0802 or P0807 for IT-enabled work; those descriptions refer to software and the superseded SOFTEX form, and which code is preferred after 1 October 2026 is unclear.¹¹¹² Agree the code with your bank and use it consistently. See RBI purpose codes for exporters and the purpose code finder.

What do Indian BPOs file under the 2026 RBI rules?

A BPO files an EDF for its exports from 1 October 2026.¹² The EDF is due within 30 days from the end of the month of invoicing, and one EDF can cover the month.¹² Exporters of services other than software may instead file on or before the date payment is received.¹²

Whether BPO work is "software" matters for that option. The 2026 Regulations define software to include "any computer programme, database" and "any information by whatever name called" on a non-physical medium,¹² so electronically delivered data work could be treated as software. Ask your bank.

• Realisation: Each invoice must be realised within nine months of its date.¹³
• Small invoices: For invoices up to ₹10 lakh the bank can close the EDPMS entry on your declaration.¹²
• Overdue proceeds: If proceeds stay unrealised more than one year after the due date, further exports need full advance or an irrevocable letter of credit.¹²

See EDF for service exporters.

Do Indian BPOs need STPI or SEZ registration?

BPOs do not need STPI or SEZ registration to export; both are optional structures with their own conditions. The SEZ Development Commissioner receives EDFs from SEZ units.¹² See STPI registration and export to SEZ units.

What tax applies to international income for Indian BPOs and call centres?

Income tax on international income for Indian BPOs and call centres depends on the entity under the Income-tax Act, 2025.¹⁴

• Companies and LLPs: Taxed on actual profits; section 58 presumptive schemes do not apply to them.¹⁴
• Proprietors and firms (not LLPs): BPO and call centre work is not named among the specified professions in section 62(4).¹⁵ The business scheme in section 58 covers resident individuals, HUFs and firms other than LLPs with turnover up to ₹2 crore, or ₹3 crore where cash receipts are within 5%, deeming 6% of turnover received through banking or online channels plus 8% of the rest.¹⁴
• Commission businesses: The section 58 business scheme excludes anyone earning commission or brokerage or carrying on an agency business, so commission-based outsourcing does not qualify.¹⁴
• Captive BPOs: Captive BPOs serving a foreign group company must price their services at arm's length: section 161(1) requires income from an international transaction to be determined having regard to the arm's length price.¹⁶

See transfer pricing for Indian subsidiaries.