How do you fill in the EDF form for a service export?

The Export Declaration Form (EDF) is a single form for goods, services and software, so many of its boxes do not apply to a designer, consultant or software firm. This page goes through the form as published in the Annex to the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (the 2026 Regulations) and shows which fields a service exporter fills and how to file it.¹²

To fill the form, use the free EDF generator, which lists every invoice for the month on one form and prints it or saves it as a PDF. Who must file and the deadlines in more depth are covered in the EDF guide for service exporters.

What is the EDF form for a service export?

The EDF form for a service export is the Export Declaration Form in the Annex to the 2026 Regulations, and a service exporter uses three of its six parts.¹² RBI's own web page for the Regulations does not reproduce the Annex inline, so the field names below are quoted from TaxGuru's reproduction of the Gazette text; check them against your bank's version of the form.¹²

The table above follows the order of the Annex.²

Who has to fill in the EDF form for a service export?

The EDF form for a service export is filed with a "specified authority", and regulation 2(1)(f) of the 2026 Regulations says which one depends on the kind of service and where the exporter sits.¹

If STPI or an SEZ certifies the form, it forwards the authenticated EDF to your bank.¹

How do you fill in the EDF form for a service export?

You fill in the EDF form for a service export by completing Part 1 once, adding one Part 2B row per invoice, signing the declaration and submitting the form to the specified authority.¹² The 2026 Regulations set the deadline and recipient but not the channel, so follow your bank's procedure.¹

1. Collect documents: gather the month's export invoices and contracts.
2. Fill the form: fill Part 1 once and one Part 2B row per invoice.²
3. Sign: sign and date the declaration.
4. Submit: submit to the specified authority within 30 days from the end of the invoice month, or, for services other than software, on or before the date payment is received.¹
5. Keep the acknowledgement: the bank must enter the EDF in the Export Data Processing and Monitoring System (EDPMS) within five working days of receipt (regulation 18(1)(b)).¹

Each AD bank must have a documented policy and standard operating procedure listing documents, timelines and charges, and must publish its main features on its website (regulation 19).¹

What goes in Part 1 of the EDF form?

Part 1 of the EDF form, General Information, collects the exporter's identity, the bank and how payment will arrive.² The fields relevant to a service export are:

• Type of export: "Goods/Service". Choose Service.
• Form No: the form number. The Regulations do not say how a service EDF number is generated, so use what your bank gives you.¹²
• Mode of Transport/Delivery: options include Air, Land, Sea, Post/Couriers, Internet and others. Most remote services are delivered over the Internet.²
• Category of Exporter: Custom (DTA units), SEZ, 100% EOU, Warehouse export or others.²
• AD code, IE Code, GSTIN and PAN: your bank's Authorised Dealer (AD) code and your own Importer-Exporter Code, GST number and PAN. If you do not have an IEC or GSTIN, ask your bank how to complete the box. See IEC for freelancers.
• Names and addresses: AD Name & Address and Exporters Name & Address.
• Mode of Realisation: L/C, BG, or "Others (advance payment, etc. including transfer/remittance to bank a/c maintained overseas)". Most service exporters tick Others.²
• Third party: Third Party name & Address and Relationship between Exporter & Third Party, only if someone other than the client pays you. Regulation 8 lets the bank permit third-party receipts if satisfied the transaction is bona fide.¹²
• Country of Final Destination: the client's country.
• Description and value: Description of Goods/Services and Total FOB/Services value in words (INR).²

Fields such as Shipping Bill No. & Date, Port of Loading, Port of Discharge, Consignee and Date of Let Export Order (LEO) relate to goods.²

What goes in Part 2B of the EDF form?

Part 2B of the EDF form is a table headed "Details of services provided to multiple recipients", with one row per invoice.² Its columns are:

Because regulation 3(2)(a) allows one EDF for all services exported to one or more recipients in a month, Part 2B is where a monthly EDF lists every invoice.¹ For example, an agency with 12 invoices in October 2026 would list 12 rows on one form.

What does the exporter's declaration in the EDF form say?

The exporter's declaration in the EDF form is a signed statement that the particulars are true and that you will bring the money into India on time.² In it you declare that you are the "provider of services" and undertake to deliver to the named AD bank "the foreign exchange / Indian Rupees representing the full value of the goods/services exported" on or before a date you fill in, "within the period of realisation stipulated by RBI from time to time".² You also undertake to submit the export documents to the AD bank as required.²

For services, the period of realisation is nine months from the date of invoice, or twelve months where the export is invoiced or settled in Indian rupees.¹³ For example, a simple way to fill the date is the latest invoice date in the form plus nine months, though your bank may prefer a date per invoice.

What deadlines and documents apply to the EDF form for a service export?

The EDF form for a service export is due within 30 days from the end of the invoice month, and for services other than software it may instead be filed on or before the date payment is received.¹

If you need more time, the bank may extend the filing deadline under regulation 3(2)(c) if you give reasons.¹

What happens if you get the EDF form for a service export wrong?

If the EDF form for a service export does not match your invoices, the certificate cannot be completed as written, because the specified authority certifies that the declared export value matches "the corresponding invoice/gist of invoices".²

• Certification: the specified authority checks the declared value against your invoices before certifying.²
• Bank records: the bank enters the EDF in EDPMS, so errors carry into the record your receipts are matched against.¹
• Fixes: the 2026 Regulations require each bank to publish the main features of its procedure, so check its correction process there.¹

Ask your bank how it handles a corrected form before you resubmit.

Which RBI rule says a service exporter must file the EDF form?

The rule that a service exporter must file the EDF form is in regulation 3 of the FEMA (Export and Import of Goods and Services) Regulations, 2026, read with the definitions in regulation 2.¹

The EDF format itself is the Annex to the same Regulations.¹²

What are the common mistakes with the EDF form for a service export?

The common mistakes with the EDF form for a service export come from mismatches between the form, the invoice and the payment.¹

• Amounts: values that differ from the invoice. The certificate checks the value against your invoices.²
• Third-party details: missing when a parent company, marketplace or agent pays you.¹²
• Client country: the wrong country, especially for clients with offices in several countries.
• Payment link: no link to the receipt. Ask the bank to tag each receipt to the EDF invoice, and use the right purpose code. See purpose codes for freelancers.
• Invoice details: invoices missing basic details. See the export invoice format.

Bank forms and portals vary, so confirm the details with your bank or a chartered accountant before your first filing.