Tool

How do I fill the Export Declaration Form (EDF) for my service exports?

Q: Does a service exporter need an IEC or GSTIN to fill the EDF?

The EDF has boxes for the IE Code, GSTIN and PAN. If you do not have an IEC or GSTIN, the EDF Generator prints N.A. in that box and still prints your PAN. Ask your bank how it wants the box completed before you submit the form for the first time.

Author:: Editorial team, serviceexportguide.com
Verified by:: Editorial team
Published: 28 October 2026
Last modified: 30 October 2026
Reading time: 5 min read

1. Exporter and bankExporter's nameExporter's address

IE Code (if any)PANGSTIN (if any)AD code (from your bank)

AD bank nameAD bank branch addressForm No. (as given by your bank, if any)

2. About the exportMode of deliveryCategory of exporterMode of realisationDescription of services (overall)Total services value in INR (for the words box)Someone other than the client will pay (third-party payment)

3. Invoices (Part 2B), 1 row

Invoice 1

Client (service recipient) name and address

Client's countryInvoice no.Invoice dateCurrencyInvoice amountNet realisable valueSAC codeContract no. and date (if any)

Description of servicesRemarks (e.g. paid via platform)

4. DeclarationDate of declarationUndertake to realise on or before

Suggested: latest invoice date plus nine months. Your bank may prefer a date per invoice.

Preview. Check every field against your invoices before signing.

Export Declaration Form

1. General Information:

Type of export	Service
Form No
Shipping Bill No. & Date	N.A. (services)
Mode of Transport/Delivery	Internet
Category of Exporter	Custom (DTA units)
AD code
IE Code / GSTIN / PAN	N.A. / N.A. /
AD Name & Address
Exporters Name & Address
Mode of Realisation	Others (advance payment, etc. including transfer/remittance to bank a/c maintained overseas)
Consignee Name & Address	N.A. (services)
Port of Loading / Source Port in case of SEZ	N.A. (services)
Third Party name & Address	N.A.
Relationship between Exporter & Third Party	N.A.
Country of Final Destination
Port of Discharge	N.A. (services)
Name of the AD and AD code, in case of LC/BG	N.A.
Date of Let Export order (LEO)	N.A. (services)
Description of Goods/Services
Total FOB/Services value in words (INR)

2A. Details of Export Value of Goods

N.A. (export of services)

2B. Details of Export Value of Services: details of services provided to multiple recipients

S. No.	Service recipient Name & Address	Country	Invoice No.	Date	Currency	Amount	Net Realisable value	Contract No., if any, and Date	Description of services	SAC Code	Remarks
1					USD

3. Applicable for Export under FPO/Couriers

N.A.

Declaration by the Exporters (All types of exports)

I /We hereby declare that I/we am/are the provider of services in respect of which this declaration is made and that the particulars given above are true and that the value to be received from the buyer/third party represents the export value contracted and declared above. I/We undertake that I/we have delivered/ will deliver to the authorised dealer named above the foreign exchange / Indian Rupees representing the full value of the goods/services exported as above on or before ………………… (i.e. within the period of realisation stipulated by RBI from time to time) in the manner specified in the Regulations made under the Foreign Exchange Management Act, 1999.

I/We also undertake to submit the documents pertaining to exports declared in this form, to the Authorised Dealer named above, as may be required under the Act.

Date: (Signature of Exporter)

Space for use of Specified Authority (Custom/SEZ/AD/STPI):

Certified, on the basis of above declaration at 4, that the goods/services described above and the export value declared by the exporter in this form is as per the corresponding invoice/gist of invoices submitted and declared by the exporter.

Date:(Signature of Designated/Authorised officials of Custom /SEZ/ Authorised Dealer/STPI)

If the full export value is not ascertainable at the time of export, enter the value the exporter, having regard to the prevailing market conditions, expects to receive. Prepared with serviceexportguide.com from the form in the Annex to the FEMA (Export and Import of Goods and Services) Regulations, 2026. Confirm the format with your bank.

Short answer

From 1 October 2026, every exporter of services gives an Export Declaration Form (EDF) to its AD bank within 30 days from the end of the invoice month.¹ One EDF can cover all of a month's exports.¹ The generator fills the Annex form: Part 1 once, one Part 2B row per invoice, and the exporter's declaration.¹²

What you enter	What the EDF Generator produces	Rule or data used
Exporter, bank, IEC, GSTIN, PAN and AD code	Part 1, General Information, with goods-only boxes marked N.A.¹²	Annex to the FEMA (Export and Import of Goods and Services) Regulations, 2026¹²
Each invoice's client, country, number, date, currency, amount and SAC	One Part 2B (Services) row per invoice²	Regulation 3: one EDF may cover a month's exports¹
Total services value in rupees	The "Total FOB/Services value in words (INR)" box, in lakh and crore²	Indian numbering, written out in words
Latest invoice date and invoice currency	A suggested realise-by date in the declaration: nine months, or twelve if all invoices are in rupees¹³	Regulation 5 as amended on 22 September 2026³

The Export Declaration Form (EDF) is a single form for goods, services and software, so many boxes do not apply to a designer, consultant, agency or software firm.¹² The EDF Generator asks only for what a services export needs and prints the goods-only boxes as "N.A.".

What does the EDF Generator fill in?

The EDF Generator fills every part of the form in the Annex to the 2026 Regulations that applies to a services export, and marks the goods-only parts N.A.¹²

Part of the form	What the EDF Generator does
1. General Information	Fills type of export (Service), mode of delivery, category of exporter, AD code, IEC, GSTIN, PAN, bank and exporter details, mode of realisation, any third party, country of final destination, description and the total value in words
2A. Goods	Marked N.A.
2B. Services	One row per invoice: recipient, country, invoice number, date, currency, amount, net realisable value, contract, description, SAC code, remarks
3. Post or courier	Marked N.A.
Declaration	The exporter's declaration in the form's wording, with the date by which you undertake to realise the money
Specified authority	Left blank for your bank, STPI or the SEZ to certify

The preview on the right updates as you type, so you can check each box before printing.

How does the EDF Generator work out the dates and the amount in words?

The EDF Generator works out two things for you: a suggested realise-by date and the rupee total in words. Everything else is copied from what you enter.

Realise-by date: the latest invoice date in your rows plus nine months, or plus twelve months if every row is in INR, following the realisation period in regulation 5.¹³ Where the later month is shorter, the generator uses its last day.
Amount in words: the "Total FOB/Services value in words (INR)" box needs a rupee figure, which the generator writes out in Indian numbering with crore, lakh, thousand and paise.²
Countries: the countries you enter on the invoice rows fill the country of final destination.

For example, say a designer invoices a US client in USD on 5 November and 20 November 2026 and enters a total of ₹4,25,000. The generator suggests 20 August 2027 as the realise-by date, nine months after the later invoice, and writes "Rupees Four Lakh Twenty Five Thousand Only" in the words box.¹²³ The EDF itself is due within 30 days from the end of November.¹

How do you use the EDF Generator?

You use the EDF Generator by entering your details once, adding one row per invoice for the month, and printing the form.

Enter your name, address, IE Code if any, PAN, GSTIN if any, AD code, AD bank name and branch address, and the form number if your bank gives one.
Choose the mode of delivery, category of exporter and mode of realisation, describe the services, enter the total value in rupees and tick third-party payment if someone other than the client will pay.
For each invoice in the month, enter the client, country, invoice number and date, currency, amount, net realisable value, SAC code, any contract and a description.
Enter the date of declaration and check the suggested realise-by date.
Click Print / save PDF, sign the form and submit it to your bank in the format it accepts.

Convert the rupee total in the way your bank or chartered accountant advises, and the generator writes it out in words.²

What does the EDF printed by the EDF Generator mean for your filing?

The printed EDF is your declaration to the specified authority of what you exported in the month and when you will bring the money in.¹² You sign it before you submit it, and the specified authority then certifies it.

Who receives it: for services other than software, your AD bank or the SEZ Development Commissioner; for software, the specified authority can also be Software Technology Parks of India (STPI).¹
When it is due: within 30 days from the end of the month of invoicing; an exporter of services other than software may instead submit it on or before the date payment is received.¹
What gets certified: the specified authority certifies that the declared value matches your invoices.²

Use the export deadline calculator to get the dates for an invoice.

What does the EDF Generator assume, and what does it not cover?

The EDF Generator assumes a services export invoiced from 1 October 2026 under the 2026 Regulations, and that your bank accepts a printed or PDF form.¹

Rates used: none. The generator does not convert currencies; you enter the rupee total yourself.
Taxes included: none. The EDF records export value, and GST and income tax are outside it.
Not covered: bank portals or bank-specific formats, the goods and courier parts of the form, and whether each receipt counts as realised.
Storage: the generator runs in your browser and does not send or save what you type; refreshing the page clears it.

Bank formats and portals vary, so confirm the format with your bank before your first filing.

What do people get wrong when filling the EDF for service exports?

The most common mistakes when filling the EDF for service exports are rows that do not match the invoices and missing third-party details.¹²

Rows that differ from invoices: each Part 2B row must match the invoice exactly, because the specified authority certifies that the declared value matches your invoices.²
Third-party payer left out: if someone other than the client will pay, fill the third-party boxes; regulation 8 lets your bank accept third-party receipts if it is satisfied the transaction is genuine.¹
One form per invoice: one EDF can cover all of a month's exports, so separate forms are not needed.¹
Late filing: the 30-day clock runs from the end of the invoice month.¹

The rest of the form is explained field by field in how to fill the EDF.

Which rules should you know about the EDF for service exports?

The rules to know about the EDF for service exports are regulations 3, 5 and 8 of the FEMA (Export and Import of Goods and Services) Regulations, 2026 and the form in the Annex.¹

Regulation 3: every exporter of services files an EDF within 30 days from the end of the month of invoicing, and one EDF can cover a month's exports.¹
Regulation 5: the realisation period is nine months from the invoice date, or twelve months if invoiced or settled in rupees.¹³
Regulation 8: your bank may accept payment from a third party if it is satisfied the transaction is genuine.¹
The Annex: sets out Parts 1, 2A, 2B and 3 and the exporter's declaration.²

The rules on who files and when are in the EDF guide for service exporters.

How did we verify this?

We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.

Frequently asked questions

Can a service exporter put several invoices on one EDF?+

Yes. A service exporter who exported services to one or more recipients in a month may submit a single EDF for all of them.¹ In the EDF Generator, add one Part 2B row per invoice with the Add invoice button, and the form prints every row under Part 2B (Services).

What date should a service exporter enter in the EDF declaration?+

The EDF declaration asks for the date by which you undertake to bring the money into India, within the realisation period: nine months from the invoice date, or twelve months if invoiced or settled in rupees.¹³ The EDF Generator suggests the latest invoice date plus that period, and your bank may prefer a date per invoice.

Does a service exporter need an IEC or GSTIN to fill the EDF?+

The EDF has boxes for the IE Code, GSTIN and PAN.² If you do not have an IEC or GSTIN, the EDF Generator prints N.A. in that box and still prints your PAN. Ask your bank how it wants the box completed before you submit the form for the first time.

Is the form printed by the EDF Generator the official EDF?+

The EDF Generator reproduces the fields and wording of the form in the Annex, taken from a reproduction of the Gazette text because RBI's copy of the Annex was not accessible.² Banks may use their own format or portal, so confirm the format with your bank before you file.

Where does an SEZ unit submit the EDF for services?+

For services other than software, the specified authority is the AD bank or, for an SEZ unit, the SEZ Development Commissioner.¹ The EDF Generator leaves the specified authority box blank so the bank, STPI or SEZ can certify it. Choose SEZ as the category of exporter in the generator.

Does the EDF Generator save the details a service exporter types?+

No. The EDF Generator runs in your browser and does not send or save what you type, so refreshing the page clears the form. Print the form or save it as a PDF before you close the page, and keep a copy with the invoices it covers for your records.

This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.

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