https://www.taxtmi.com/forum/issue?id=117368 Export of services requires supplier in India, recipient outside India, place of supply outside India, and payment in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India; INR receipts qualify only if RBI permits, and GST Circular No. 88/07/2019-GST and related RBI circulars govern recognition and compliance, while absence of FIRC affects evidence rather than the substantive definition. en-us Wed, 21 Jul 2021 11:30:49 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117368 Export of services requires supplier in India, recipient outside India, place of supply outside India, and payment in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India; INR receipts qualify only if RBI permits, and GST Circular No. 88/07/2019-GST and related RBI circulars govern recognition and compliance, while absence of FIRC affects evidence rather than the substantive definition. Discussion-Forum GST Wed, 21 Jul 2021 11:30:49 +0530 https://www.taxtmi.com/forum/issue?id=117368