What Is FIRA?

A FIRA is your bank's written confirmation that a foreign payment reached you. When a client abroad pays you, the money travels through the banking system to an authorised dealer (AD) bank in India. That bank converts the foreign currency to rupees and credits your account. The FIRA is the record of that event. It links one specific foreign payment to your account, so you can show where the money came from and why it was sent. Banks use different names for this record, such as advice, statement or certificate, and the exact format varies by bank. What matters is that it comes from a regulated bank and identifies the inward remittance clearly. You can read more about the older certificate format on the FIRC page.

For example, a freelance designer in Pune invoices a UK client for GBP 1,500. The client pays by wire transfer. Two days later the designer's bank credits the rupee amount and issues a FIRA showing the sender's name, GBP 1,500, the date of credit and the purpose of the payment.

• GST: To claim a GST refund on export of services, Rule 89(2)(c) of the CGST Rules asks for a statement of invoices with the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates. A bank advice is the starting point for that evidence, so confirm with your tax adviser which document your officer accepts.
• Export status: A supply counts as export of services under section 2(6) of the IGST Act only when payment is received in convertible foreign exchange, or in rupees where RBI permits. A FIRA is the simplest proof of how you were paid.
• FEMA: Under Regulation 5 of the FEMA Export and Import Regulations, 2026, service exporters must realise the full export value within nine months from the invoice date. FIRAs show when each invoice was paid.
• Bank compliance: Your AD bank uses each inward credit to close or update the export entry in EDPMS. Matching FIRAs to invoices helps you spot any open entries early.
• Income tax: A FIRA ties each foreign credit to a client and an invoice, which makes it easier to reconcile foreign receipts with your books when you file your return.

A FIRA is produced after your bank receives, checks and credits a foreign payment. The bank records the remittance, converts it to rupees and then issues the advice to you.

1. Your overseas client sends the payment, usually by wire transfer, to your AD Category-I bank in India or to a regulated entity that settles it through one.
2. The bank asks you to confirm the purpose of the payment, using an RBI purpose code, and may ask for the invoice or contract.
3. Under Regulation 4(2) of the FEMA Export and Import Regulations, 2026, the bank credits your account only after satisfying itself that the transaction is genuine, and updates the matching entry in EDPMS.
4. The bank sends an Inward Remittance Message (IRM) to DGFT. The DGFT eBRC FAQs describe the IRM number as a reference the bank assigns to an inward remittance to link it to the exporter.
5. The bank issues a FIRA, either automatically in net banking or on your request, recording the credit.
6. You file the FIRA with the matching invoice for GST, tax and audit records.

You get a FIRA from the bank that credited the foreign payment to your account. Many banks make it available in net banking, and others issue it when you send a request to the forex or trade desk.

1. Wait until the foreign payment is credited in rupees to your account, since the advice is issued only after credit.
2. Log in to net banking and look for an inward remittance, forex or trade section where advices can be downloaded.
3. If no download option exists, write to your branch or the bank's trade services desk asking for a FIRA for the specific credit.
4. Quote the credit date, amount, currency and the bank's transaction reference so the bank can trace the remittance.
5. Attach the invoice and confirm the purpose code if the bank asks for them.
6. Check the FIRA for your name, account number, sender name, foreign amount, rupee amount and purpose. Ask the bank to correct any mismatch.
7. Ask your bank about charges and timelines, because these vary by bank. Store the FIRA with the invoice for at least as long as your tax and GST records must be kept.

FIRA and FIRC both prove that foreign money reached your account, but they differ in format and use. A FIRC (Foreign Inward Remittance Certificate) is a formal certificate. ICICI Bank's FIRC FAQs describe it as issued on pre-printed security stationery, and an e-FIRC as one issued in EDPMS after the IRM is uploaded. A FIRA is a bank advice confirming the credit.

• Same document: FIRA and FIRC are often used as if they mean the same thing. They are different formats, and an officer or buyer may ask for one specifically, so check which one is required.
• Bank statement: A bank statement line shows a credit but usually lacks the sender and purpose details. A FIRA or certificate is the stronger record for GST and audit.
• Replaces eBRC: A FIRA does not replace an e-BRC. The DGFT eBRC FAQs note that e-FIRC and eBRC are different systems, and the e-BRC is generated on the DGFT platform.
• Always automatic: Some banks issue advices automatically and others only on request. Ask your bank how its process works before you need the document.
• Any time later: Requesting advices months later can be slow. Download or request each FIRA soon after the credit.

• FIRC: Foreign Inward Remittance Certificate, a formal bank certificate of an inward remittance.
• e-BRC: Electronic Bank Realisation Certificate generated on the DGFT platform as confirmation of export payment.
• EDPMS: RBI's Export Data Processing and Monitoring System, where banks track export entries and their realisation.
• RBI purpose code: A code that tells the bank and RBI why a foreign payment was sent.
• AD code: A code that identifies the authorised dealer bank branch handling an exporter's transactions.
• SOFTEX: The export declaration form software exporters used before 1 October 2026, when the Export Declaration Form (EDF) replaced it under the 2026 regulations.

Every rule and definition on this page is linked to its official source, checked on the dates below.

1. CGST Rules, Rule 89 (Application for refund), Rule 89(2)(c) (checked 6 Oct 2026)
2. IGST Act, 2017, Section 2 (Definitions), Section 2(6), export of services (checked 6 Oct 2026)
3. RBI, Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (FEMA 23(R)/2026-RB), Regulation 4(2) and Regulation 5(1)(a) (checked 6 Oct 2026)
4. DGFT, FAQs on Self-Generation of eBRC (Version 1.0, March 2024), Q1, Q2 and Q21 (checked 6 Oct 2026)
5. ICICI Bank, Foreign Inward Remittance Certificate and Statement FAQs, Definitions of FIRC and e-FIRC (checked 6 Oct 2026)