CORAA

Certificate of Export of Services Turnover Format — CA Issued (Word)

A CA certificate of export-of-services turnover and its realisation in foreign exchange — computes total invoiced value, amount realised, and the unrealised balance, for SEIS and other export-incentive scheme claims.

Free · CORAA original — SA-aligned
Updated 28 Jul 2026
Type
Certificate (not an audit opinion)
Computes
Total invoiced value, realised value, unrealised balance, realisation %
Issued for
SEIS / export-incentive scheme claims, bank realisation documentation
UDIN
Required on every CA certificate
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Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

CERTIFICATE OF EXPORT OF SERVICES TURNOVER AND REALISATION

This is to certify the export-of-services turnover and its realisation in foreign exchange of ___ (PAN: ___, IEC: ___) for the period ended ___, based on export invoices, Foreign Inward Remittance Certificates (FIRCs) / bank realisation certificates, and books of account produced before us and the information and explanations given to us.

Invoice-wise Turnover and Realisation

This certificate is issued for the purpose of: ___.

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Why does the certificate separate invoiced value from realised value?
Export-incentive schemes and RBI realisation rules generally look at foreign exchange actually RECEIVED, not merely invoiced — separating the two lets the certificate show exactly how much of the export turnover has been realised in convertible foreign exchange (evidenced by a FIRC or bank realisation certificate) versus what remains outstanding.
Does this certificate confirm eligibility for a specific export-incentive scheme like SEIS?
No. It certifies turnover and realisation as recorded in the underlying invoices and FIRCs only. Scheme eligibility — service category classification, minimum net foreign exchange threshold, ineligible categories — is governed by that scheme's own notified conditions and must be tested separately against the current Foreign Trade Policy provisions.
What if realisation is less than 100% at the certificate date?
That is expected where remittances are still in transit or under the buyer's payment terms — the certificate reports the unrealised balance explicitly rather than assuming full realisation, since RBI's export realisation timelines (ordinarily nine months from invoice date, subject to periodic RBI relaxations) apply to the outstanding amount and should be tracked separately.
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