PayPal, Wise or Payoneer: What GST and FIRC Mean for Mobile App Developers Getting Paid from Overseas
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Short answer
App development for a client abroad is an export of services when all five section 2(6) conditions hold.13 Registered developers invoice without IGST under an annual LUT.1417 PayPal issues a free weekly digital FIRA.40 Payoneer issues a digital FIRA per transaction.36 Wise emails an e-FIRC per transfer.47 From 1 October 2026, every app export needs an EDF.1
| Applies to | Rules involved | Platforms compared | Last verified |
|---|---|---|---|
| Freelance and agency mobile app developers in India billing clients abroad13 | IGST Act sections 2(6) and 16, rule 96A, FEMA Export and Import Regulations 2026 regulations 3 and 51131416 | PayPal, Wise, Payoneer, plus Razorpay, Karbon Business and Skydo on published cost222730343847 | 31 October 2026 |
1,000 USD = ₹94,243 at the reference rate for 13 November 2026 (European Central Bank data).
Estimated rupees received, on published fees
Sorted by estimated rupees received, highest first. Only providers that publish both their fee and their conversion markup for this currency and method can be estimated.
| # | Provider and route | Best for | Fee (+GST) | Markup | You receive | Cost |
|---|---|---|---|---|---|---|
| 1 | Karbon BusinessLowest estimated costBank transfer to a Karbon virtual USD account | US bank transfers and marketplace payouts | ₹942plus GST, rate not stated | 0% | ₹93,131 to ₹93,301 | 1.00 to 1.18% |
| 2 | RazorpayMoneySaver Export Account: bank transfer to virtual account details (Standard plan) | Local transfers from the US, UK and eurozone | ₹1,000plus GST, rate not stated | 0% | ₹93,063 to ₹93,243 | 1.06 to 1.25% |
| 3 | WinvestaGlobal Collections Account, standard plan (up to 2,000 a month per currency) | Local transfers with a published per-payment fee | ₹1,435 | 0% | ₹92,809 | 1.52% |
| 4 | SkydoPayment link (InstaLinks) paid by ACH debit | Local bank transfers from major markets | ₹1,885plus GST, rate not stated | 0% | ₹92,019 to ₹92,358 | 2.00 to 2.36% |
| 5 | PayoneerLocal bank transfer to Payoneer receiving account details | Marketplace payouts such as Amazon or Upwork | ₹0no GST stated | 1 to 4% | ₹90,473 to ₹93,301 | 1.00 to 4.00% |
| 6 | PayPalInternational commercial transaction received into a PayPal account (PayPal checkout or invoice) | Clients paying by card or PayPal balance | ₹4,175no GST stated | 3 to 4% | ₹86,465 to ₹87,366 | 7.30 to 8.25% |
Not estimated because pricing is not fully published: Cashfree Payments, Dodo Payments, PingPong, Stripe, Tazapay, TransFi, Wise.
Where a provider says GST applies to its fee but not at what rate, the range runs from no GST to 18%, the rate Skydo, Stripe and Winvesta state on their pages. Estimates use each provider's published fee, conversion markup, GST on fees and FIRA charge, checked 2026-10-28, against the reference rate. They exclude charges taken by intermediary banks and your own bank, and the rate a provider actually applies at the time of conversion. Check the provider's pricing page before you choose. The order is calculated only from these published numbers; no provider can pay to change its position, and there are no affiliate links.
Mobile app developers in India are usually paid by overseas founders, agencies and product companies, and each payment touches GST, FEMA and the platform's own paperwork.113 This page compares PayPal, Wise and Payoneer on those points and covers the rules from 1 October 2026. For the wider persona guide, see international payments for app developers.
How do PayPal, Wise and Payoneer compare for mobile app developers?
PayPal, Wise and Payoneer differ most on cost and RBI status: PayPal publishes 4.40% plus a fixed fee per international commercial transaction, Payoneer charges 1% to 4% to withdraw to INR, and Wise is an RBI-authorised PA-CB for inward payments.73438 The table adds Razorpay, Karbon Business and Skydo, the three lowest estimated costs on a USD 2,000 receipt from published fees.222730 Rows run cheapest first on that estimate, then providers without a full published estimate, A to Z.
| Platform | Best for | Fee | FX markup | Settlement | FIRA | RBI PA-CB status | Source |
|---|---|---|---|---|---|---|---|
| Razorpay | Local transfers from the US, UK and eurozone | 1% per MoneySaver bank transfer, flat ₹1,000 below ₹1,00,000; international cards up to 3% | 0% on MoneySaver bank transfers | T+1 for bank transfers | FIRS emailed within 24 hours of settlement | Authorised PA-CB, inward and outward | 721222324 |
| Karbon Business | US bank transfers and marketplace payouts | 1% transaction fee (PayPal alternative page) | 0% (freelancer page); 0.5% to 1.0% (comparison page) | 24 to 48 hours | FIRA per transaction from a partner bank | Not on the RBI list itself; its terms run export receipts under a partner the RBI lists as a PA-CB | 7262728 |
| Skydo | Local bank transfers from major markets | USD 19 up to USD 2,000; USD 29 from USD 2,001 to USD 10,000; 0.3% above; plus GST | 0% markup on the mid-market rate (product page); retail rate set by Skydo or its partner banks (terms) | Within 24 hours (product page); T+1 to T+3 business days (terms) | Free FIRA on every payment | Authorised PA-CB, inward and outward, 8 January 2026 | 729303151 |
| Payoneer | Marketplace payouts such as Amazon or Upwork | Free to receive (multi-currency account page); fixed fee or 1% for non-local currencies (pricing page); card payment requests 2.90% + $0.49 | 1% to 4% when withdrawing to INR | Within 24 hours (multi-currency account page); within 48 hours (pricing page) | Free digital FIRA per transaction from a partner AD bank | In-principle PA-CB authorisation on 22 January 2026; RBI lists the application as under process | 83334353637 |
| PayPal | Clients paying by card or PayPal balance | 4.40% plus a fixed fee (for example USD 0.30) per international commercial transaction | 3.0% or 4.00% above the base exchange rate | Allow up to 5 business days to the bank | Free weekly digital FIRA | In-principle authorisation; RBI lists it as an existing PA-CB that can operate | 838394041 |
| Wise | Bank transfers to local account details | Equivalent of 2 USD per transfer to the INR account (help article); free e-FIRC (receive pricing page) | Mid-market rate plus a fee; no INR percentage published | 1 to 2 days to the Indian bank | e-FIRC per transfer within 3 working days | Authorised PA-CB, inward, 12 March 2026 | 74748 |
- Card payments: Wise does not offer card acceptance to India-based businesses, so a client who wants to pay by card needs PayPal, Payoneer's payment request or another card route.343950
- Large milestones: PayPal's India user agreement lists export payments for a product or service worth more than USD 10,000 per transaction as a restricted activity.39
- App store income: money from Apple or Google for paid apps follows each store's payout process; see Apple App Store payouts and Google Play payouts.
Every figure above is as the provider publishes it, so check the fee page on the day you sign up.
Which RBI and GST rules apply to mobile app developers?
The rules that apply to mobile app developers are the export of services test and zero-rating under the IGST Act, the LUT and rule 96A under GST, and the EDF and nine-month realisation rules in the FEMA Export and Import Regulations, 2026.1131416
| Rule | Best for (who it applies to) | Plain meaning | Source |
|---|---|---|---|
| IGST Act, section 2(6) | Anyone billing a client outside India | A supply is an export of services only if all five conditions hold: supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange (or rupees where RBI permits), and the two are not establishments of one person | 13 |
| IGST Act, section 13(2) | Remote work for a foreign client | Place of supply is the recipient's location by default, with special rules in section 13(3) to 13(13) | 15 |
| IGST Act, section 16 | GST-registered exporters | Exports are zero-rated; supply under bond or LUT without IGST, with refund of unutilised input tax credit | 14 |
| FORM GST RFD-11 (LUT) | Registered exporters invoicing without IGST | File the Letter of Undertaking on the GST portal for each financial year; it is deemed accepted when the ARN is generated | 17 |
| CGST Rules, rule 96A(1)(b) | Exporters under an LUT | If payment is not received within one year of the invoice, or the FEMA period with any extension if later, IGST with interest is payable within 15 days | 16 |
| Notification No. 10/2017-Integrated Tax | Small exporters of services | Inter-State suppliers of taxable services with aggregate turnover up to ₹20 lakh (₹10 lakh in special category States) need not register | 19 |
| Regulation 3 and 2(1)(f), software | App developers exporting software | The EDF for software goes to an AD bank or STPI in the Domestic Tariff Area, or the SEZ Development Commissioner in an SEZ | 1 |
| Regulation 5, as amended on 22 September 2026 | Every exporter of services | Realise the full value within nine months of the invoice date, or twelve months if invoiced or settled in rupees | 12 |
| RBI Payment Aggregator Master Direction, paragraph 11(d) and 11(h) | Exporters paid through a PA-CB | Each PA-CB transaction is capped at ₹25 lakh, and the PA-CB gives your AD bank the documents to close the EDPMS entry | 6 |
- For example, a Pune developer: builds a Flutter app for a Berlin start-up and is paid in euro to local account details. The client is outside India and pays in foreign exchange, so the invoice can be zero-rated under an LUT if the other conditions hold.1314
- Indian parent in the chain: if the client's Indian subsidiary signs the contract, the recipient is in India and the export test fails.13
The export of services checker walks through the five conditions.
Which purpose code applies to mobile app developers?
Mobile app development is usually reported under P0802 or P0807, and maintenance or data work can fall under P0804 or P0803.1011 RBI introduced the current receipt codes through A.P. (DIR Series) Circular No. 84 of 29 February 2012.9
| Code | Best for (transaction type) | Official RBI description | Source |
|---|---|---|---|
| P0802 | Custom app builds and implementation | Software consultancy/implementation (other than those covered in SOFTEX form) | 1011 |
| P0807 | Off-site development delivered from India | Off-site Software Exports | 1011 |
| P0804 | App maintenance and bug-fix retainers | Repair and maintenance of computer and software | 1011 |
| P0803 | Backend data processing work | Data base, data processing charges | 1011 |
Whether banks prefer P0802 or P0807 for off-site software after SOFTEX ended is not settled in RBI's text, so ask your bank.910
Each platform records the purpose code in its own way, so set it before the first payment arrives.36424349
- PayPal: you pick one purpose code during account setup, and it becomes the default for payments before you can withdraw to an Indian bank.42
- Payoneer: you choose the code in profile settings; it applies to every payment, is printed on each FIRA and cannot be changed for payments already processed.36
- Stripe: one transaction purpose code per account, chosen from a fixed dropdown list; codes outside the list are not supported.43
- Wise: the purpose code is entered with the business sector when you set up the business profile.49
- Razorpay: the code chosen at international activation applies to all international transactions on the account.25
- Skydo: Skydo says it supports 37 purpose codes and tags the code on each remittance.32
Which option is cheapest at $500, $2,000 and $5,000?
On published fees, the cheapest option for mobile app developers at $500, $2,000 and $5,000 is usually a bank-transfer route with a flat or 1% fee, while card and PayPal checkouts cost the most at every size.22303844 The live table below works out the INR you receive from each provider's published fees at today's rate.
| Platform | Best for | INR on USD 2,000 | INR on USD 5,000 | INR on USD 10,000 | Cost on USD 5,000 |
|---|---|---|---|---|---|
| SkydoMost INRTransfer to Skydo local account details or international SWIFT account | Local bank transfers from major markets | ₹1,86,373 | ₹4,67,991 | ₹9,39,206 | 0.68% |
| Karbon BusinessBank transfer to a Karbon virtual USD account | US bank transfers and marketplace payouts | ₹1,86,262 to ₹1,86,601 | ₹4,65,655 to ₹4,66,503 | ₹9,31,311 to ₹9,33,007 | 1.00 to 1.18% |
| RazorpayMoneySaver Export Account: bank transfer to virtual account details (Standard plan) | Local transfers from the US, UK and eurozone | ₹1,86,262 to ₹1,86,601 | ₹4,65,655 to ₹4,66,503 | ₹9,31,311 to ₹9,33,007 | 1.00 to 1.18% |
| PayoneerLocal bank transfer to Payoneer receiving account details | Marketplace payouts such as Amazon or Upwork | ₹1,80,947 to ₹1,86,601 | ₹4,52,367 to ₹4,66,503 | ₹9,04,734 to ₹9,33,007 | 1.00 to 4.00% |
| PayPalInternational commercial transaction received into a PayPal account (PayPal checkout or invoice) | Clients paying by card or PayPal balance | ₹1,72,958 to ₹1,74,760 | ₹4,32,436 to ₹4,36,940 | ₹8,64,899 to ₹8,73,908 | 7.27 to 8.23% |
Not estimated because pricing for USD is not fully published: Wise.
Ranked by INR received on USD 5,000. Reference rate: European Central Bank data for 13 November 2026. Fees, conversion markup, GST on fees and FIRA charges as published by each provider, checked 28 October 2026. Ranges appear where a provider publishes a range or does not state its GST rate. Intermediary bank charges are excluded. See the methodology.
For example, Skydo's flat USD 19 fee is 3.8% of a $500 invoice but 0.95% of a $2,000 invoice, before GST.30 Razorpay's MoneySaver fee is 1% per bank transfer, with a flat ₹1,000 below ₹1,00,000, so a $500 receipt pays the flat fee.22 PayPal's 4.40% plus USD 0.30 is about 4.42% of a $2,000 invoice, before its 3.0% or 4.00% conversion spread.38
- Card payments: Stripe charges 3% for Visa or Mastercard cards issued abroad, plus 2% if conversion is needed.4445
- Withdrawal to INR: Payoneer charges 1% to 4% of the amount when a foreign balance is withdrawn to an Indian bank in INR.34
- Conversion: Wise converts at the mid-market rate plus a fee and does not publish a fixed percentage for INR.48
The platform cost comparison lets you test your own invoice sizes.
What documents follow each payment?
Each payment to mobile app developers should leave four records: a FIRA or FIRC from the receiving bank or platform, a self-certified e-BRC on the DGFT portal, the EDF filed with your bank, and the LUT that covers the invoice.11217
| Document | Best for | What it is | Who issues it | Source |
|---|---|---|---|---|
| FIRA or FIRC | Proving each foreign receipt | Advice or certificate of the inward remittance, with the purpose code | Your bank, or the platform's partner bank (PayPal, Payoneer, Wise, Razorpay and Skydo publish their own process) | 2431364047 |
| e-BRC | GST refunds and export benefit claims | Electronic bank realisation certificate, self-generated by the exporter on the DGFT portal from the bank's IRM data | Exporter, on the DGFT portal | 12 |
| EDF | FEMA reporting of each service export | Export Declaration Form, due within 30 days from the end of the invoice month | Exporter files; the AD bank enters it in EDPMS within five working days | 1 |
| LUT | Zero-rated invoices without IGST | Letter of Undertaking in FORM GST RFD-11, one per financial year | Exporter files on the GST portal | 17 |
| Export invoice | Every foreign client | Must carry the rule 46 endorsement for supply under LUT and the recipient's name, address and country | Exporter | 18 |
- Stripe receipts: Stripe does not issue a FIRC; Standard Chartered emails a payment advice, which you take to your own bank to request one.46
- Platform receipts and EDPMS: a PA-CB must give your AD bank the documents needed to close the EDPMS entry.6
See FIRC vs FIRA vs e-BRC for how the three differ.
What changes in 2026 for mobile app developers?
Four changes in 2026 matter most for mobile app developers: new FEMA export rules, an EDF for every invoice in place of SOFTEX, a nine-month realisation period and a new Income-tax Act.12520
- New FEMA export rules: the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 came into force on 1 October 2026 and replaced the 2015 Regulations.1
- EDF for every service export: from 1 October 2026 every exporter of services, not only software exporters, files an EDF with the AD bank.1
- SOFTEX superseded: RBI Circular No. 20 supersedes the earlier SOFTEX circulars from 1 October 2026, and the EDF now covers software exports.15
- Nine-month realisation: the period is nine months from the invoice date, after a 15-month period that applied from 14 November 2025 was reversed from 5 June 2026.234
- PA-CB cap: each payment through a cross-border payment aggregator is capped at ₹25 lakh, inward or outward.6
- Income-tax Act, 2025: in force from 1 April 2026; tax year 2026-27 runs from 1 April 2026 to 31 March 2027.20
How these rules apply depends on your contract and entity, so confirm the details with a chartered accountant. The EDF guide for service exporters covers the filing steps.
How did we verify this?
We checked this page against the sources below on 31 October 2026. Provider fees, conversion markups and RBI payment aggregator (PA-CB) status were checked on 28 October 2026. Rupee amounts use European Central Bank reference rates for 13 November 2026. Read our methodology or report an error.
- [1]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026, regulations 2(1)(f), 3, 4, 5, 6, 13 and 18 (checked 2026-10-31)
- [2]RBI: FEMA (Export and Import of Goods and Services) (Amendment) Regulations, 2026, Notification No. FEMA 23(R)/(1)/2026-RB dated 22 September 2026, amending regulation 5 (realisation period)
- [3]RBI: FEMA (Export of Goods and Services) (Second Amendment) Regulations, 2025, Notification No. FEMA 23(R)/(7)/2025-RB dated 13 November 2025
- [4]RBI: FEMA (Export of Goods and Services) (First Amendment) Regulations, 2026, Notification No. FEMA 23(R)/(8)/2026-RB dated 5 June 2026
- [5]RBI: A.P. (DIR Series) Circular No. 20 dated 16 January 2026, Export and Import of Goods and Services
- [6]RBI: Master Direction on Regulation of Payment Aggregator dated 15 September 2025, paragraphs 4, 10, 11 and 19 (checked 2026-10-31)
- [7]RBI: Certificates of Authorisation issued under the Payment and Settlement Systems Act, 2007, Payment Aggregators list dated 16 October 2026 (checked 2026-10-28)
- [8]RBI: Status of Applications received under the Payment and Settlement Systems Act, 2007, as on 16.10.2026 (checked 2026-10-28)
- [9]RBI: A.P. (DIR Series) Circular No. 84 dated 29 February 2012, Compilation of R-Returns: Reporting under FETERS (revised purpose codes)
- [10]HDFC Bank: Inward Remittance Purpose Codes (bank reproduction of the RBI list, checked 2026-10-31)
- [11]DGFT: Purpose Code and SAC Code Mapping, Version 1.0, 10 November 2023 (reproduces RBI receipt code descriptions)
- [12]DGFT: eBRC system, self-certification of eBRC from bank inward remittance messages (IRMs), Trade Notice 33/2023-24 dated 10 November 2023
- [13]CBIC: IGST Act, 2017, section 2(6) (export of services)
- [14]CBIC: IGST Act, 2017, section 16 (zero-rated supply)
- [15]CBIC: IGST Act, 2017, section 13 (place of supply where supplier or recipient is outside India), sub-sections (2) and (3) (checked 2026-10-31)
- [16]CBIC: CGST Rules, 2017, rule 96A (export under bond or Letter of Undertaking), clause (1)(b) as substituted by Notification No. 12/2024-Central Tax, 10 July 2024
- [17]GST portal user guide: Furnishing of Letter of Undertaking (LUT), FORM GST RFD-11
- [18]CBIC: CGST Rules, 2017, rule 46 (tax invoice, export endorsement)
- [19]Notification No. 10/2017-Integrated Tax, exemption from registration for inter-State suppliers of taxable services (GSTZen reproduction)
- [20]PIB: Income-tax Act, 2025 in force from 1 April 2026
- [21]Razorpay Docs, International Bank Transfer (MoneySaver Export Account) (checked 2026-10-28)
- [22]Razorpay, Multi-Currency Account for International Bank Transfers (MoneySaver Export Account pricing) (checked 2026-10-28)
- [23]Razorpay, Pricing, International Payments and International Bank Transfers tabs (checked 2026-10-28)
- [24]Razorpay Docs, FIRS Automated Process (checked 2026-10-28)
- [25]Razorpay Docs, About Purpose Codes (checked 2026-10-28)
- [26]Karbon Business, Karbon for Freelancers (checked 2026-10-28)
- [27]Karbon Business, PayPal Alternative comparison page (checked 2026-10-28)
- [28]Karbon Forex Terms and Conditions, Interropac Private Limited (checked 2026-10-28)
- [29]Skydo FAQs, What countries can I get paid locally through Skydo? (checked 2026-10-28)
- [30]Skydo FAQs, How much does Skydo charge? (checked 2026-10-28)
- [31]Skydo, Receive international payments as a freelancer in India (product page) (checked 2026-10-28)
- [32]Skydo FAQs, Which purpose codes are accepted using Skydo? (checked 2026-10-28)
- [33]Payoneer, How to use Payoneer in India (last modified 18 September 2026, checked 2026-10-28)
- [34]Payoneer India, Payoneer Fees (checked 2026-10-28)
- [35]Payoneer India, Multi-currency account page and FAQs (checked 2026-10-28)
- [36]Payoneer Help Center, Digital FIRA FAQ (checked 2026-10-28)
- [37]Payoneer press release, Payoneer receives in-principle authorization as Cross-Border Payment Aggregator in India, 22 January 2026
- [38]PayPal India, PayPal Merchant Fees (page last updated 28 March 2024) (checked 2026-10-28)
- [39]PayPal India, User Agreement for PayPal Services (last updated 13 January 2025) (checked 2026-10-28)
- [40]PayPal India, Foreign Inward Remittance Advise (FIRA) (checked 2026-10-28)
- [41]PayPal India Help, How do I transfer funds to my bank account? (checked 2026-10-28)
- [42]PayPal India Help, What is the Purpose Code? (checked 2026-10-28)
- [43]Stripe Docs, Accept international payments from India (checked 2026-10-28)
- [44]Stripe India, Pricing (checked 2026-10-28)
- [45]Stripe Support, Additional pricing information for Indian cross-border sellers (checked 2026-10-28)
- [46]Stripe Support, FIRC/payment advice for international transactions in India (checked 2026-10-28)
- [47]Wise Help Centre, Receiving payments for Indian businesses (checked 2026-10-28)
- [48]Wise India, Fees for getting paid (Wise Business receive pricing) (checked 2026-10-28)
- [49]Wise India blog, Verifying Wise Business account as a sole trader in India, dated 28 August 2026 (checked 2026-10-28)
- [50]Wise Help Centre, Getting paid to your Wise Business by card, Apple Pay or Google Pay (checked 2026-10-28)
- [51]Skydo, Terms of Use, last updated 9 April 2026 (checked 2026-10-28)
Frequently asked questions
Do I charge GST to a US client for building their iPhone app?+
Usually not. App development for a client located in the US, paid in foreign currency, meets the export conditions in section 2(6) of the IGST Act when all five conditions hold.13 A GST-registered developer then invoices without IGST under an LUT, which is filed in FORM GST RFD-11 for each financial year.1417
Is a PayPal FIRA enough as FIRC for an app developer's GST refund?+
PayPal provides a free weekly digital FIRA under Reports, then Tax, and sells custom FIRAs issued by Citibank.40 For GST and export benefit claims, the exporter also self-generates an e-BRC on the DGFT portal from the bank's inward remittance data.12 Keep both with the matching invoice.
Which purpose code should an Android or iOS developer choose on Payoneer?+
Most app development is reported under P0802, Software consultancy/implementation, or P0807, Off-site Software Exports.1011 On Payoneer the code is set in profile settings, applies to every payment and is printed on each FIRA, so set it before the first client pays.36
Do app developers still file SOFTEX forms in 2026?+
No. RBI Circular No. 20 supersedes the earlier SOFTEX circulars from 1 October 2026, and software exports are declared on the Export Declaration Form instead.15 For software, the EDF goes to an Authorised Dealer bank or STPI in the Domestic Tariff Area.1
How long can an overseas client take to pay an app developer?+
Under regulation 5 of the 2026 FEMA export rules, as amended on 22 September 2026, the full invoice value must be realised within nine months of the invoice date, or twelve months if invoiced in rupees.12 Your AD bank can extend the period if you give reasons.1
Can a freelance app developer under ₹20 lakh skip GST registration?+
A supplier of only inter-State taxable services with aggregate turnover up to ₹20 lakh, or ₹10 lakh in special category States, is exempt from registration, and export turnover counts.19 An unregistered developer cannot file an LUT, so zero-rating under LUT needs registration.17
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
How should an app developer in India receive payments from abroad?
How Indian app developers get paid for client apps and App Store or Google Play sales: who the store contracts with, OIDAR, purpose codes, EDF and income tax.
Purpose codesWhich purpose code should a software developer or IT company use for export receipts?
Purpose codes for software and IT service exports from India: P0802, P0807, P0803, P0804, P0801 and P0902, how DGFT's IT e-BRC rules use them, and how to choose.
RBI and FEMAHow did the EDF replace SOFTEX, and what happens to older SOFTEX forms?
How the EDF replaced SOFTEX on 1 October 2026, which RBI instruments did it, and what the rules say about SOFTEX forms and invoices from before that date.
GSTHow do you file an LUT for export of services on the GST portal?
Step-by-step guide to filing a Letter of Undertaking in FORM GST RFD-11 for export of services: eligibility, validity, late filing and the ARN on invoices.
RBI and FEMAWhat is the difference between FIRC, FIRA and e-BRC for service exporters?
What FIRC, FIRA and e-BRC are, who issues each, how e-BRC works on the DGFT portal, and which documents Indian service exporters should keep for GST and tax.