Answer

1. F

   Facts

   Sec 2(6) of the IGST Act needs payment in convertible foreign exchange or in Indian rupees where the RBI permits. When a foreign client pays in dollars and the platform converts to rupees, banks usually issue a foreign inward remittance certificate (FIRC) or advice.

2. P

   Provisions and law

   • Sec 2(6), IGST Act 2017Export of services: supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange or INR where RBI permits, and not between establishments of the same person
   • Rule 96A, CGST Rules 2017Export under LUT or bond: goods to be exported within 3 months of invoice and payment for services received within 1 year, else tax with interest
3. A

   Analysis

   What matters is that the money comes from abroad in foreign exchange. A PayPal or Wise payout that originates in USD and is converted for you usually qualifies, backed by the payment advice. Keep these documents since refund officers ask for them for services under Circular 37/11/2018-GST.

4. C

   Conclusion

   1. 1Download the FIRC or inward remittance advice for each payment.
   2. 2Match each payment to the invoice.
   3. 3Keep the platform statement showing the foreign currency amount.
   4. 4Treat it as export under LUT.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.