Account verification, taxes, and FIRC for sales in India

Verify your merc‌hant account

To comply with the Reserve Bank of India’s Payment Aggregator Cross Border (PA-CB) regulations, Google Play developers in India must verify their merchant accounts with BillDesk to sell to users outside of India.

If you received a Google Play payout in December 2025 or earlier, a KYC application is already initiated for you. To start the KYC application process, look for an email from onboarding@billdesk.com with the subject line: Verification required with BillDesk to receive payments on Google Play

If your KYC application has expired or you are a new merchant starting to sell in 2026, you can initiate a KYC application by following these steps:

Sign in to your Google Play Console.
Go to Settings.
Click Payments profile or Google Play billing.
Find the BillDesk verification banner at the top of the page.
Click Start verification.

After you click to start the verification, BillDesk will send an email from onboarding@billdesk.com to the primary contact of your payments profile. Open the link in this email to continue the verification process. This comprehensive, multi-step process may require submitting documents, conducting a live video call, and verifying your location. Because this process can take significant time to complete, we strongly encourage you to plan accordingly.

Your verification deadline depends on whether you are an existing or new merchant:

Existing merchants (received payouts on or before December 31, 2025)
You must complete your verification by September 15, 2026. If you do not complete verification by this date, your app and in-app product sales to users outside of India will be paused.
New merchants (started selling on or after January 1, 2026)
You must complete your verification before you can sell to users outside of India.

FAQ

Why do I need to verify with BillDesk if I am already verified with Google?

Under the new RBI PA-CB regulations, BillDesk acts as the regulated payment processor for your transactions. They are legally required to perform their own independent Know Your Customer (KYC) verification, separate from any verification you have previously completed with Google.

Is the email from onboarding@billdesk.com legitimate?

Yes. BillDesk is Google's authorized partner for processing payments under the new RBI regulations. You can trust emails from this specific domain regarding your KYC verification.

What happens if I do not complete verification by the September 15, 2026 deadline?

If you miss the deadline, your app and in-app product sales to users outside of India will be paused until you successfully complete verification.

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

First, check your spam or junk folder for an email from onboarding@billdesk.com. If you still cannot find it, ensure your payments profile email alias is up to date in the Google Play Console.

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 via email. Ensure you respond as soon as possible to resolve the issue.

How do I update my payment method for payouts?

After you complete KYC verification, your bank account details are managed directly by BillDesk. To update your information, follow these instructions.

Does this verification requirement impact my other payment profiles?

No. All other payment profiles can be managed in your Payment Center, and you may contact our support team for any issues.

How do I contact support?

All support inquiries regarding this verification should be sent directly to BillDesk at onboarding@billdesk.com, when reaching out provide as much detail as possible.

BillDesk Constitution Types

A common confusion developers experience when onboarding with BillDesk is selecting the right account type (also known as Constitution Type).
To assist with this, please refer to the glossary of BillDesk constitution types below to find the one that best fits your account in order to reduce the risk of onboarding delays.

Constitution Type	Definition
Individual	A setup for a person operating without a formally registered business name, where payment settlements are routed to personal bank accounts using personal KYC documents (PAN/Aadhaar).
Sole Proprietorship (Sole Prop)	A business owned and operated by a single person under a distinct trade name. It requires a business current account and proof of business existence, though legally it shares the owner's identity and PAN.
Partnership	A business structure where multiple individuals share profits and liabilities governed by a Partnership Deed, requiring a distinct firm PAN and a current account in the firm's name.
Limited Liability Partnership (LLP)	A hybrid corporate structure registered with the Ministry of Corporate Affairs that acts as a separate legal entity, combining partnership flexibility with limited liability protection and corporate-level trust for gateways.
Registered Partnerships	A partnership that is formally registered with the state's Registrar of Firms (RoF), providing formal legal recognition that lowers the compliance and legal risk for payment gateways.
Unregistered Partnership	A partnership operating with a valid deed and firm PAN but without formal registration with the Registrar of Firms, presenting a slightly higher legal risk profile for payment aggregators.

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 sales 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 that you work with your tax advisor.

Get or find your GSTIN

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

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

Sign in to the Google payments center.
Click Settings.
Find your payments profile, then India tax info.
Click Edit .
Enter or update your India business address, state, and GSTIN.
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.

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:

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

Due to the coordination required between multiple partners, allow additional time to receive your certificate.
For any issues related to your FIRC certificate, email onboarding@billdesk.com to contact the BillDesk support team.