How to fill the EDF for export of services
Step by step
- Collect your details. Name, address, PAN, IEC (free on DGFT, usually same as PAN), GSTIN if any, your bank's AD code and branch address.
- List the month's invoices. For every foreign invoice dated in the month: client name, address and country, invoice number and date, currency, amount, SAC code and a short description.
- Fill Part 1, General information. Type of export: Service. Mode of delivery: Internet. Category: Custom (DTA units) unless you are in an SEZ or EOU. Mode of realisation: Others (remittance). Shipping bill, ports and LEO date: Not Applicable.
- Skip Part 2A, fill Part 2B. Part 2A is for goods. In Part 2B write one row per invoice: recipient, country, invoice number, date, currency, amount, net realisable value, contract (if any), description and SAC.
- Total in words. Write the total value in Indian rupees in words (convert each invoice at a reasonable rate, such as your bank's or RBI's reference rate).
- Sign the declaration (Part 4). Strike out what does not apply (I/We, goods/services), enter the date by which payment will be received (within 9 months of the invoice), date and sign.
- Submit to your bank. Within 30 days after the end of the invoice month, with copies of the invoices. See the bank-by-bank guide for each bank's method.
Field-by-field: what to write for services
| EDF field | What to write |
|---|---|
| Type of export | Service (strike out Goods) |
| Form No. | Not applicable (SEZ units: as given by the SEZ) |
| Shipping Bill No. & Date | Not applicable |
| Mode of transport / delivery | Internet |
| Category of exporter | Custom (DTA units) for a normal office; SEZ or EOU if applicable |
| AD code | Your bank branch's AD code (from the bank's AD code letter) |
| IE Code, GSTIN, PAN | Your IEC, GSTIN (if any) and PAN |
| AD name & address | Your bank and branch |
| Exporter's name & address | Your legal name and address |
| Mode of realisation | Others (advance payment, remittance) |
| Consignee name & address | The client, or 'As per Part 2B' for several clients |
| Port of loading / discharge, LEO date | Not applicable |
| Country of final destination | Client's country, or 'As per Part 2B' |
| Third party | Not applicable unless someone else pays on the client's behalf |
| Description of services | Short summary, e.g. software development |
| Total value in words (INR) | Total of all invoices in rupees, in words |
| Part 2A | Not applicable (goods only) |
| Part 2B | One row per invoice |
| Part 3 | Not applicable (post/courier only) |
| Part 4 declaration | Date by which payment will arrive, date, signature |
See a filled example made with fictional data: download it from EDF Maker by adding a sample invoice and printing.
Questions
How many EDFs do I need per month?
One EDF can cover all your service exports to one or more clients in a month (Regulation 3(2)(a)). You can also file one per invoice if your bank prefers.
Which exchange rate should I use?
The EDF asks for the total in rupees. Use your bank's rate or the RBI/FBIL reference rate for the invoice date, and keep it consistent. EDF Maker can fill free ECB reference rates, which you can overwrite.
What is the 'Net realisable value'?
The amount you actually expect to receive. Usually the same as the invoice amount; lower if the client deducts something agreed in the contract.
What date goes in the declaration?
The date by which you will receive payment. Services must be paid within 9 months from the invoice date (12 months if invoiced or settled in rupees), per Regulation 5 as amended on 22 Sep 2026.