Account Verification, Taxes, and FIRC for sales in India

Verifying your merchant account

Payment Aggregator Cross Border (PA-CB) regulations from the Reserve Bank of India require that you take steps to verify your merchant account for monetization. Our payment processor, BillDesk, will provide instructions on how to complete your verification once the process is started through a message from [e-mail].

To complete verification you’ll need to provide some information and documentation about your organization. You’ll also need to provide an image of your government-issued photo ID (such as a PAN card). Failure to complete the necessary verification requirements will result in payments being impacted.

FAQs about verifying your merchant account

What should I do if I didn’t receive the email from Billdesk to verify my account?

If you have an existing merchant account ensure that the email alias is up to date, changing the merchant account email will trigger a new message to be sent.

How do I contact support?

All support enquiries should be sent to Billdesk directly by emailing [e-mail], when reaching out please provide as much detail as possible.

What happens if there is an issue in the verification process?

If Billdesk experiences any issues verifying your account information or documents they will notify you directly, please ensure you respond as soon as possible to resolve the issue.

Does this verification requirement impact my other payment profiles?

No. All other payment accounts can be managed in your Payment Center.

Goods and Services Tax (GST)

The Goods and Services Tax (GST) is a comprehensive, indirect tax applicable on manufacturing and the sale of goods and services in India.

Who pays GST

GST must be paid on Google Play Store apps and games sold to customers in India. Keep the following in mind:

• App or game developers based in India must determine any tax obligation themselves and pay GST as applicable
• Google collects and pays GST on sale of apps and games by developers located outside India

What India-based developers must do under GST law

If you're a developer with a merchant account address in India, you may be responsible for paying GST on the sale of apps and games by customers in India. To determine your GST obligations, we recommend you work with your tax advisor.

Get or find your GSTIN

We recommend you work with your tax advisor to determine your GST obligations.

Developers located in India that are required to get a GSTIN must provide it to Google under GST law.

To find or get your GSTIN, register or sign in to the Indian Government GST website and follow the instructions provided. If you need help, contact them.

Provide or update your GSTIN

After you have your GSTIN, add it along with business contact details to your payments profile. We provide this information to Indian tax authorities under GST law (where required).

Here's how to enter your GSTIN, your business address, and state in your payments profile:

1. Sign in to the Google payments center.
2. Click Settings.
3. Find your payments profile, then "India tax info".
4. Click Edit .
5. Enter or update your India business address, state, and GSTIN.
6. Click Save.

Keep the following in mind:

• You're responsible for the accuracy of the GSTIN and business address you provide to Google.
• The price for apps and games in Google Play must include all taxes, including GST. Google will pass the total price to you after the transaction fee. Learn how to set up and change Play Store prices.

FAQs about Goods and Services Tax (GST)

What should I do if I don’t have a GSTIN?

We recommend you work with your tax advisor to determine your GST obligations.

If you're required to obtain GSTIN under GST law, register or sign in to the Indian Government GST website and get a GSTIN.

If you aren't required to get a GSTIN, you only have to enter your address in your payments profile.

Note: It's your responsibility to determine whether you're required to get a GSTIN under the GST law. Google doesn't advise developers on tax matters. If a developer has to enter their address into their payment profile as part of the GST requirement and they don't have a GSTIN, they can simply remain unregistered.

How do I update my GSTIN?

To update your GSTIN, follow these instructions.

Can I have an individual account if I have a GSTIN, but I don’t have a business?

Yes, you can use your GSTIN for an individual account.

What type of account should I choose if I have a Unique Identification ID (UIN) and not a GSTIN?

Choose an individual account. UINs are used for United Nations (UN) entities, government agencies, and embassy accounts.

How do I set up my account as a business if I'm in a Special Economic Zone (SEZ)?

Choose the “business” account type, then select “SEZ” as the tax status. You’ll see the option to enter your GSTIN and upload your SEZ certificate.

Requesting a FIRC

All FIRC (Foreign Inward Remittance Certificate) requests are processed by our payment processor, Billdesk, and officially issued by Citibank.

Here is the process for requesting your certificate:

1. Submit your FIRC request to Google.
2. Google notifies Billdesk and provides the relevant reference data.
3. Billdesk coordinates with Citibank, which generates the FIRC certificate and mails a copy directly to you.

Due to the coordination required between multiple partners, please allow additional time to receive your certificate.

For any issues related to your FIRC certificate, please email [e-mail] to contact the Billdesk support team.