Services Receipts & Payments module

Services Receipts & Payments: Form 145 / 146, the EDF and FIRA from the record

For each payment abroad for services, FxLayer finds the treaty article from the nature of the service and the payee's country, checks the treaty papers and works out the TDS, the Form 145 part and the GST position, with every reason shown. For each receipt from abroad it drafts the FIRA request, declares the invoice on the monthly EDF and tracks it to realisation.

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See the Services receipts & payments module run

A German consultancy invoice of EUR 18,000, from the purpose code to the remittance: the treaty rate worked out with the TRC, Form 10F and no-PE declaration, the Form 145 Part C and Form 146 worksheets, a review link for your own CA, the request letter and Form A2 signed, the FX board, and the registers.

Full demo: Form 145 and Form 146. Germany consultancy, EUR 18,000; DTAA 10% against 20.8%, CA review link, Form A2, best FX rate. What the app worked out, with the treaty rate applied. Hindi and English audio.

A services payment abroad, end to end. A demo workspace with fictitious data. English and Hindi audio tracks: pick yours under Settings › Audio track on the player. Watch on YouTube

Chapters

  1. 0:05Services module and purpose codes
  2. 0:45Service invoice and the treaty rate
  3. 1:47Invoice and TRC on the record
  4. 2:01Form 146 worksheet and a review link for your CA
  5. 2:45Your CA reviews and uploads Form 146
  6. 3:18Request, Form 145 Part C, letter and Form A2
  7. 4:30FX board: compare banks and book
  8. 4:47Sent to the bank, remittance recorded
  9. 5:13Registers, statutory reports, letters
  10. 5:43Recap
How it runs

A payment abroad for services

Invoice and purpose code

The supplier's invoice with the purpose code for the work, chosen in plain words.

Treaty and TDS

The treaty article and the TDS rate worked out, with the Form 145 / 146 worksheet for your CA.

Form A2 and the request

Form A2 and the payment request drafted together, in your bank's format.

The filed form attached

The form as filed on the income-tax portal is attached to the payment with its acknowledgement.

Payments abroad

  • Treaty detection: about 90 countries in the treaty table; the royalty, fees for technical services, business profits, shipping and interest articles chosen by purpose code and country, each confirmable by your CA.
  • The TDS rate: the treaty rate when the papers are complete and lower than the Act; otherwise the Act's rate with surcharge and cess, the higher rate without a PAN, and gross-up when you bear the tax.
  • Form 145 / 146 worksheet: the part decided by chargeability and the ₹5 lakh total in the year, with Form 146 flagged first when it is needed. FxLayer prepares the worksheet; it never files the forms.
  • Treaty papers on the party: the TRC, Form 10F and the no-PE declaration kept on the supplier with their validity; expired papers count as missing.
  • A CA when you need one: a listed CA can file Form 145 / 146 for you from the worksheet, or your own CA reviews it through a review link.

Receipts from abroad

  • The monthly EDF: every receipt invoice from 1 October 2026 grouped by month and authority (AD bank, STPI, SEZ), the SAC code and buyer checked, the EDF produced and its number stamped on each invoice.
  • FIRA and the disposal instruction: drafted for each inward remittance, with the purpose code, the conversion or EEFC credit and the invoices it settles.
  • Realisation and the eBRC: each invoice tracked to realisation within nine months (twelve when invoiced or settled in rupees) for exports from 1 October 2026, and the eBRC recorded when the money is in.
  • Freelancers: a freelancer paid from abroad on a PAN has the same receipt records, on the Freelancer plan.

Guides for Services receipts & payments

Form 145 and Form 146: which part applies to your foreign paymentForm 145 and Form 146 replaced Form 15CA and 15CB from 1 April 2026. When a payment abroad needs them, which part of Form 145 applies and what banks check.Form 145 Part C or Part D? Worked examples by purpose codeWhich part of Form 145 a payment abroad takes, worked through for consultancy, SaaS, advertising, royalty and freight purpose codes, with the papers needed.Paying a foreign vendor at the treaty rate: the papers that matterTax treaties can cut withholding tax on payments to non-residents, but only with the papers: a tax residency certificate, the declaration and a no-PE note.The monthly EDF that replaced SOFTEX: who files, when, and with whomSOFTEX discontinued from 1 Oct 2026. The monthly EDF for services: who files (AD bank, STPI or SEZ), when it is due, and what your first EDF needs.P0802 or P0807: choosing the software purpose code now that SOFTEX has endedSOFTEX ended on 1 October 2026; software exports now go on the monthly EDF. How to choose between P0802 and P0807 for a receipt, with examples.eBRC and FIRC: what they prove and who issues themeBRC is DGFT's electronic certificate that export money was realised against an export; FIRC / FIRA is the bank's proof of a receipt. When each one applies.

Alongside Services receipts & payments

Three neighbouring parts of the platform. Each has its own page.

Import payments · IDPMSBills of Entry matched to remittances and closed in IDPMS.Export realisation · EDPMSShipping Bills tracked to realisation, eBRC and EDPMS closure.Merchanting tradeBoth legs of a merchanting trade on one record.

Look up a code or a date, with nothing stored: Purpose code finder · HSN code finder · Deadline calculator.

Questions

No. FxLayer prepares the worksheet: the part, the treaty rate and the TDS, with every reason shown. You or your CA file the form on the income-tax portal, and the filed form is attached to the payment with its acknowledgement.
For Part C of Form 145: a payment chargeable to tax in India that takes the year's total to the payee above ₹5 lakh, without a tax officer's certificate. Payments on the specified list, such as imports of goods, need neither form.
Yes. From 1 October 2026 every services exporter, software included, declares invoices on the EDF. One EDF can cover a month's invoices and is due within 30 days of the month's end. Confirm the details with your AD bank.
Yes. The Freelancer plan is for an individual or proprietor paid from abroad and covers the services module. See the page for freelancers.