How to fill the Export Declaration Form for service exports, field by field
You raised an invoice to a client in Austin on 14 October. The work is delivered and the payment is on its way. Then your accountant mentions a form you have never filled in: the Export Declaration Form, or EDF.
From 1 October 2026, RBI requires every service exporter to file one. The form itself is short. What slows people down is the vocabulary: AD code, IE code, mode of realisation, SAC. This guide goes through the form one field at a time, with a worked example, so you know what to enter before you open it.
We have already covered what the EDF is and why RBI wants it. This is the how-to.
Who files the EDF, and where it goes
Under Regulation 3(2) of RBI's FEMA 23(R)/2026-RB regulations, which came into force on 1 October 2026, an exporter of services declares the full export value of their services on an EDF. Software delivered electronically counts as a service. SOFTEX no longer exists. RBI's directions to banks, A.P. (DIR Series) Circular No. 20 dated 16 January 2026, apply the same rules from the same date.
You file the EDF with your bank, which the regulations call your Authorised Dealer (AD). Software exporters can choose between their bank and STPI. Exporters inside a special economic zone file with the zone's Development Commissioner. Banks are setting their own submission process. Regulation 19 requires them to publish it on their website, so check there or ask your relationship manager.
When the EDF is due
The standard deadline is 30 days from the end of the month in which you raised the invoice. The clock starts at month-end, not on the invoice date.
| Invoice date | Month ends | EDF due by |
|---|---|---|
| 14 October 2026 | 31 October 2026 | 30 November 2026 |
| 12 November 2026 | 30 November 2026 | 30 December 2026 |
| 8 January 2027 | 31 January 2027 | 2 March 2027 |
Two rules give you more room. If you export services other than software, RBI lets you file on or before the day you receive payment. The rules do not spell out how that works when payment arrives after the 30 days, so treat 30 days as your limit unless your bank says otherwise. And your bank can extend the deadline if you ask and give a reason. Read the word software carefully: RBI defines it as any programme, database, drawing, design, audio or video signal, or other information delivered other than on a physical medium. If your work could fit that definition, the 30-day limit applies to you.
One EDF can cover every service invoice you raised in a month, even across several clients. That means one filing a month, not one per invoice.
What to gather before you start
Collect these first. A missing code will hold you up longer than the form itself.
- Your IEC (Importer Exporter Code). Apply on the DGFT portal if you do not have one.
- Your PAN. Companies and LLPs use the entity PAN. Freelancers and sole proprietors use their own.
- Your GSTIN. Needed if you are registered for GST.
- Your bank's AD code. Ask the bank. It is a different code from the IFSC and the SWIFT code.
- A list of the month's invoices. Client, invoice number, date, currency and amount for each one.
- Contract references. The contract, purchase order or statement of work behind each invoice, if there is one.
- A SAC for each service. The six-digit GST code for the work you invoiced.
Section 1: general information
The first section describes you and the type of export. Most fields take a few words. This table covers every field on RBI's form, in the order it appears.
| Field on the form | What to enter |
|---|---|
| Type of export | Service. Software delivered electronically counts as a service. |
| Form no. | Ask your bank whether it assigns one. |
| Shipping bill no. and date | Not applicable to services. Leave blank. |
| Mode of transport or delivery | Internet, for remote work and digital delivery. |
| Category of exporter | Custom (DTA units), if your business sits outside a special economic zone. |
| AD code | The code of the bank branch that receives your export payment. |
| IE code | Your IEC from DGFT. |
| GSTIN | Your GSTIN. If you are not registered, ask your bank what to enter. |
| PAN | The entity PAN, or the proprietor's PAN for freelancers and sole proprietors. |
| AD name and address | The bank and branch that match your AD code. |
| Exporter's name and address | Your legal name and address, exactly as on your invoices and bank records. |
| Mode of realisation | Tick Others and describe how you are paid, for example remittance against invoice or advance payment. |
| Consignee name and address | Your overseas client. If you invoiced several clients this month, list each one in the invoice table. |
| Port of loading, port of discharge, date of let export order, AD details for LC or BG | Not applicable to services. Leave blank. |
| Third party name, address and relationship | Fill in only if someone other than your client pays you. Otherwise leave blank. |
| Country of final destination | The country where your client receives the service. |
| Description of services | What you delivered, in plain terms, matching your invoice. |
| Total services value in words (INR) | The month's total in rupees, written in words. |
Four fields that raise the most questions
Mode of realisation. RBI's form lists letter of credit, bank guarantee and Others. Others covers advance payments and remittances to a bank account, so a normal client payment falls here. Write the arrangement in words, for example "Remittance against invoice".
Third party. Leave this blank if your client pays you directly. If a parent company, an agent or another entity pays on your client's behalf, fill it in and state how they relate to you. RBI does not say whether a payment platform counts as a third party, so if you collect through one, ask your bank what it wants. The rules are in our guide to third-party payments in exports.
Description of services. Be specific. "Website development and maintenance, October 2026" works. "Services" does not. Use the same wording as your invoice.
Total value in words. The form does not say which exchange rate to use. Pick a sensible reference rate, such as the rate on the invoice date, write the total in rupees and keep your calculation. If your bank prefers a particular rate, use that.
Section 2B: the invoice table
This is the part you will fill in most often. Add one row for each invoice. The example below is made up: one invoice to a client in Austin.
| Column | What to enter | Example |
|---|---|---|
| Service recipient name and address | Your client's legal name and address. | Acme Retail LLC, 120 Congress Ave, Austin, Texas |
| Country | Your client's country. | United States |
| Invoice number | Exactly as printed, with prefixes and separators. | INV-2026-104 |
| Invoice date | The date you issued the invoice. | 14 October 2026 |
| Currency | The currency on the invoice. | USD |
| Invoice amount | The amount on the invoice. | 4,000 |
| Net realisable value | What you expect to receive after documented adjustments. Usually the invoice amount. | 4,000 |
| Contract number and date | The contract, PO or SOW reference. Write "not applicable" if there is none. | SOW dated 1 October 2026 |
| Description of services | The work done, with the period or milestone. | Website development, checkout integration milestone |
| SAC code | The six-digit GST service code. | 998314 |
| Remarks | Anything that helps your bank read the row. | Advance of USD 1,000 received on 2 October 2026 |
Pick the SAC that matches what you did. 998314 covers IT design and development. 998313 covers IT consulting and support. Use the same code on your invoice, your GST return and your EDF. Our SAC code guide lists the codes service exporters use most, and your CA should confirm the final choice.
Net realisable value is the amount you expect to realise after adjustments you have agreed with the client, such as a discount or a credit note. Fees deducted along the wire do not automatically reduce it. If a payment lands short of the invoice, the ₹10 lakh declaration route can cover the gap. We explain it in our post on closing open EDPMS entries.
Section 4: the declaration
Section 4 is your undertaking. You confirm that the details are true and that you will bring the full export value into India by a date you state. That date must fall inside RBI's realisation period: nine months from the invoice date, or twelve months if you invoice or settle in Indian rupees. RBI cut these from fifteen and eighteen months in an amendment dated 22 September 2026, and we explain the change in our post on the nine-month rule. For the 14 October 2026 example, the nine-month limit is 14 July 2027. Your bank can extend the period if you give reasons.
If one EDF covers invoices with different due dates, ask your bank how it wants the dates shown. Then sign the form and strike out the words that do not apply, such as "consignor of the goods". Section 5 is for your bank to complete.
What happens after you file
Your bank records the export in RBI's Export Data Processing and Monitoring System (EDPMS) within five working days of receiving your EDF. That entry stays open until a payment is matched to it.
When your client pays, the bank matches the payment to the entry and closes it. For an invoice of ₹10 lakh or less, your bank may close the entry on your written declaration that you received the payment. For larger invoices, your bank can ask for the invoice and proof of payment, so keep both together. Our guide to FIRC, FIRA and e-BRC explains which proof does which job.
Ask your bank what it charges to process an EDF before you submit one. The regulations require banks to keep charges reasonable, and they bar a bank from fining you for a regulatory delay. Our post on bank penalties for late export filings has the detail.
Where your Winvesta account fits
The EDF is a filing between you and your bank. A collections account does not file it for you, and it does not close your EDPMS entry. What a Winvesta Global Collections Account gives you is the payment side of the paperwork: dedicated USD, GBP and EUR account details for your clients to pay into, and an e-FIRA for every credit, sent to your inbox within 24 hours of the funds reaching your Indian bank account. That gives you a dated record of each payment to put next to each row of your invoice table.
Disclaimer: The information provided in this blog is for general informational purposes only and does not constitute financial or legal advice. Winvesta makes no representations or warranties about the accuracy or suitability of the content and recommends consulting a professional before making any financial decisions.
Get paid globally. Keep more of it.
No FX markups. No GST. Funds in 1 day.
You raised an invoice to a client in Austin on 14 October. The work is delivered and the payment is on its way. Then your accountant mentions a form you have never filled in: the Export Declaration Form, or EDF.
From 1 October 2026, RBI requires every service exporter to file one. The form itself is short. What slows people down is the vocabulary: AD code, IE code, mode of realisation, SAC. This guide goes through the form one field at a time, with a worked example, so you know what to enter before you open it.
We have already covered what the EDF is and why RBI wants it. This is the how-to.
Who files the EDF, and where it goes
Under Regulation 3(2) of RBI's FEMA 23(R)/2026-RB regulations, which came into force on 1 October 2026, an exporter of services declares the full export value of their services on an EDF. Software delivered electronically counts as a service. SOFTEX no longer exists. RBI's directions to banks, A.P. (DIR Series) Circular No. 20 dated 16 January 2026, apply the same rules from the same date.
You file the EDF with your bank, which the regulations call your Authorised Dealer (AD). Software exporters can choose between their bank and STPI. Exporters inside a special economic zone file with the zone's Development Commissioner. Banks are setting their own submission process. Regulation 19 requires them to publish it on their website, so check there or ask your relationship manager.
When the EDF is due
The standard deadline is 30 days from the end of the month in which you raised the invoice. The clock starts at month-end, not on the invoice date.
| Invoice date | Month ends | EDF due by |
|---|---|---|
| 14 October 2026 | 31 October 2026 | 30 November 2026 |
| 12 November 2026 | 30 November 2026 | 30 December 2026 |
| 8 January 2027 | 31 January 2027 | 2 March 2027 |
Two rules give you more room. If you export services other than software, RBI lets you file on or before the day you receive payment. The rules do not spell out how that works when payment arrives after the 30 days, so treat 30 days as your limit unless your bank says otherwise. And your bank can extend the deadline if you ask and give a reason. Read the word software carefully: RBI defines it as any programme, database, drawing, design, audio or video signal, or other information delivered other than on a physical medium. If your work could fit that definition, the 30-day limit applies to you.
One EDF can cover every service invoice you raised in a month, even across several clients. That means one filing a month, not one per invoice.
What to gather before you start
Collect these first. A missing code will hold you up longer than the form itself.
- Your IEC (Importer Exporter Code). Apply on the DGFT portal if you do not have one.
- Your PAN. Companies and LLPs use the entity PAN. Freelancers and sole proprietors use their own.
- Your GSTIN. Needed if you are registered for GST.
- Your bank's AD code. Ask the bank. It is a different code from the IFSC and the SWIFT code.
- A list of the month's invoices. Client, invoice number, date, currency and amount for each one.
- Contract references. The contract, purchase order or statement of work behind each invoice, if there is one.
- A SAC for each service. The six-digit GST code for the work you invoiced.
Section 1: general information
The first section describes you and the type of export. Most fields take a few words. This table covers every field on RBI's form, in the order it appears.
| Field on the form | What to enter |
|---|---|
| Type of export | Service. Software delivered electronically counts as a service. |
| Form no. | Ask your bank whether it assigns one. |
| Shipping bill no. and date | Not applicable to services. Leave blank. |
| Mode of transport or delivery | Internet, for remote work and digital delivery. |
| Category of exporter | Custom (DTA units), if your business sits outside a special economic zone. |
| AD code | The code of the bank branch that receives your export payment. |
| IE code | Your IEC from DGFT. |
| GSTIN | Your GSTIN. If you are not registered, ask your bank what to enter. |
| PAN | The entity PAN, or the proprietor's PAN for freelancers and sole proprietors. |
| AD name and address | The bank and branch that match your AD code. |
| Exporter's name and address | Your legal name and address, exactly as on your invoices and bank records. |
| Mode of realisation | Tick Others and describe how you are paid, for example remittance against invoice or advance payment. |
| Consignee name and address | Your overseas client. If you invoiced several clients this month, list each one in the invoice table. |
| Port of loading, port of discharge, date of let export order, AD details for LC or BG | Not applicable to services. Leave blank. |
| Third party name, address and relationship | Fill in only if someone other than your client pays you. Otherwise leave blank. |
| Country of final destination | The country where your client receives the service. |
| Description of services | What you delivered, in plain terms, matching your invoice. |
| Total services value in words (INR) | The month's total in rupees, written in words. |
Four fields that raise the most questions
Mode of realisation. RBI's form lists letter of credit, bank guarantee and Others. Others covers advance payments and remittances to a bank account, so a normal client payment falls here. Write the arrangement in words, for example "Remittance against invoice".
Third party. Leave this blank if your client pays you directly. If a parent company, an agent or another entity pays on your client's behalf, fill it in and state how they relate to you. RBI does not say whether a payment platform counts as a third party, so if you collect through one, ask your bank what it wants. The rules are in our guide to third-party payments in exports.
Description of services. Be specific. "Website development and maintenance, October 2026" works. "Services" does not. Use the same wording as your invoice.
Total value in words. The form does not say which exchange rate to use. Pick a sensible reference rate, such as the rate on the invoice date, write the total in rupees and keep your calculation. If your bank prefers a particular rate, use that.
Section 2B: the invoice table
This is the part you will fill in most often. Add one row for each invoice. The example below is made up: one invoice to a client in Austin.
| Column | What to enter | Example |
|---|---|---|
| Service recipient name and address | Your client's legal name and address. | Acme Retail LLC, 120 Congress Ave, Austin, Texas |
| Country | Your client's country. | United States |
| Invoice number | Exactly as printed, with prefixes and separators. | INV-2026-104 |
| Invoice date | The date you issued the invoice. | 14 October 2026 |
| Currency | The currency on the invoice. | USD |
| Invoice amount | The amount on the invoice. | 4,000 |
| Net realisable value | What you expect to receive after documented adjustments. Usually the invoice amount. | 4,000 |
| Contract number and date | The contract, PO or SOW reference. Write "not applicable" if there is none. | SOW dated 1 October 2026 |
| Description of services | The work done, with the period or milestone. | Website development, checkout integration milestone |
| SAC code | The six-digit GST service code. | 998314 |
| Remarks | Anything that helps your bank read the row. | Advance of USD 1,000 received on 2 October 2026 |
Pick the SAC that matches what you did. 998314 covers IT design and development. 998313 covers IT consulting and support. Use the same code on your invoice, your GST return and your EDF. Our SAC code guide lists the codes service exporters use most, and your CA should confirm the final choice.
Net realisable value is the amount you expect to realise after adjustments you have agreed with the client, such as a discount or a credit note. Fees deducted along the wire do not automatically reduce it. If a payment lands short of the invoice, the ₹10 lakh declaration route can cover the gap. We explain it in our post on closing open EDPMS entries.
Section 4: the declaration
Section 4 is your undertaking. You confirm that the details are true and that you will bring the full export value into India by a date you state. That date must fall inside RBI's realisation period: nine months from the invoice date, or twelve months if you invoice or settle in Indian rupees. RBI cut these from fifteen and eighteen months in an amendment dated 22 September 2026, and we explain the change in our post on the nine-month rule. For the 14 October 2026 example, the nine-month limit is 14 July 2027. Your bank can extend the period if you give reasons.
If one EDF covers invoices with different due dates, ask your bank how it wants the dates shown. Then sign the form and strike out the words that do not apply, such as "consignor of the goods". Section 5 is for your bank to complete.
What happens after you file
Your bank records the export in RBI's Export Data Processing and Monitoring System (EDPMS) within five working days of receiving your EDF. That entry stays open until a payment is matched to it.
When your client pays, the bank matches the payment to the entry and closes it. For an invoice of ₹10 lakh or less, your bank may close the entry on your written declaration that you received the payment. For larger invoices, your bank can ask for the invoice and proof of payment, so keep both together. Our guide to FIRC, FIRA and e-BRC explains which proof does which job.
Ask your bank what it charges to process an EDF before you submit one. The regulations require banks to keep charges reasonable, and they bar a bank from fining you for a regulatory delay. Our post on bank penalties for late export filings has the detail.
Where your Winvesta account fits
The EDF is a filing between you and your bank. A collections account does not file it for you, and it does not close your EDPMS entry. What a Winvesta Global Collections Account gives you is the payment side of the paperwork: dedicated USD, GBP and EUR account details for your clients to pay into, and an e-FIRA for every credit, sent to your inbox within 24 hours of the funds reaching your Indian bank account. That gives you a dated record of each payment to put next to each row of your invoice table.
Disclaimer: The information provided in this blog is for general informational purposes only and does not constitute financial or legal advice. Winvesta makes no representations or warranties about the accuracy or suitability of the content and recommends consulting a professional before making any financial decisions.
Get paid globally. Keep more of it.
No FX markups. No GST. Funds in 1 day.
