When are the EDF, realisation and LUT deadlines for my export invoice?
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Pick the invoice date to see the deadlines.
Dates assume no extension. If a deadline falls on a holiday, ask your bank how it treats it.
Short answer
For services invoiced from 1 October 2026, the Export Declaration Form (EDF) is due within 30 days from the end of the invoice month.1 Payment must be realised within nine months of the invoice, or twelve if invoiced in rupees.1 Under an LUT, IGST with interest becomes payable if unpaid after one year or the FEMA period, whichever is later.2
| What you enter | What the calculator shows | Rule used |
|---|---|---|
| Invoice date, and whether it is a software export | EDF due date | Regulation 3, FEMA (Export and Import of Goods and Services) Regulations, 20261 |
| Invoice date, and whether it is invoiced in rupees | Date by which payment must be realised | Regulation 5 of the same Regulations1 |
| Invoice date, and whether it is invoiced in rupees | Date after which IGST with interest becomes payable under an LUT | CGST Rules, rule 96A(1)(b)2 |
Every export invoice of services now starts three clocks: one for reporting it to your bank, one for getting paid, and, if you invoiced without IGST under a Letter of Undertaking (LUT), one for GST. The Export Deadline Calculator works out all three from the invoice date.
What does the Export Deadline Calculator calculate?
The Export Deadline Calculator calculates three dates for one export invoice of services: when the EDF is due, when payment must be realised, and when IGST becomes payable under an LUT if the invoice is still unpaid.12
| Input | Effect on the result |
|---|---|
| Invoice date | Sets all three dates |
| Invoiced in rupees (INR) | Changes the realisation period from nine to twelve months1 |
| Software export | Removes the note that non-software exporters may file the EDF by the payment date1 |
If the invoice is dated before 1 October 2026, the calculator adds a note to ask your bank which rules apply.1
How does the Export Deadline Calculator work out each date?
The Export Deadline Calculator applies the rules in force from 1 October 2026 to the invoice date.12
| Deadline | Rule | Source |
|---|---|---|
| EDF | 30 days from the end of the month of the invoice; non-software services may file on or before the payment date instead | Regulation 3, FEMA (Export and Import of Goods and Services) Regulations, 20261 |
| Realisation | Nine months from the invoice date; twelve months if invoiced or settled in rupees | Regulation 5 of the same Regulations1 |
| IGST under LUT | One year from the invoice date, or the FEMA period including any extension, whichever is later; tax with interest is then due within 15 days | Rule 96A(1)(b) of the CGST Rules2 |
Nine months is counted to the same date in the ninth month. Where that month is shorter, the calculator uses the last day of the month. This is how the calculator counts months; the Regulations do not prescribe a method, so confirm a close date with your bank.1
For example, say a consultant raises a USD invoice dated 31 May 2027. The EDF is due by 30 June 2027, 30 days after the end of May.1 Payment must be realised by 29 February 2028, because February has no 31st.1 The LUT date is 31 May 2028, one year from the invoice and later than the realisation date, and IGST with interest would then be due within 15 days.2
How do you use the Export Deadline Calculator?
You use the Export Deadline Calculator by entering the invoice date and ticking the options that apply.
- Pick the date on the export invoice.
- Tick "Invoiced in rupees (INR)" if the invoice is in INR, and "Software export" if the invoice is for software.
- Read the EDF due date, the realisation date and the LUT date.
- Note the dates in your calendar and ask your bank about any date that falls on a holiday.
The dates update as soon as you change the invoice date or an option.
What do the Export Deadline Calculator dates mean?
The Export Deadline Calculator dates are the last days to file the EDF, to bring the money into India, and to be paid before IGST becomes payable under an LUT.12
- EDF date: file the EDF with your bank by this date; one EDF can cover all of that month's exports.1
- Realisation date: the payment must reach India by this date unless your bank extends it.1
- LUT date: if the invoice is still unpaid after this date, IGST with interest is due within 15 days.2
If a deadline is close, ask your bank for an extension before the realisation date passes, with the reasons and evidence for the delay; see how to extend the realisation period.1 If the LUT date is close and the client has not paid, read LUT renewal and validity and speak to a chartered accountant about the IGST position.
What does the Export Deadline Calculator assume, and what does it not cover?
The Export Deadline Calculator assumes no extension has been granted and does not adjust for bank holidays.
- Rates used: none. The calculator works only with dates.
- Taxes included: the IGST date under an LUT only; it does not calculate the tax or interest.2
- Not covered: whether a particular receipt counts as realised, for example a partial payment or one received through a payment platform. See the export realisation period and ask your bank.
If you hold a payment balance abroad, the money is not realised until it reaches India.
What do people get wrong when calculating export realisation deadlines?
The most common mistakes when calculating export realisation deadlines are counting from the payment date instead of the invoice date and forgetting the separate GST clock.12
- Wrong start date: the realisation period runs from the invoice date.1
- EDF counted from the invoice date: the 30 days run from the end of the invoice month.1
- Rupee invoices treated like foreign currency: invoices in rupees get twelve months.1
- GST clock ignored: under an LUT, IGST with interest becomes payable if payment misses one year or the FEMA period, whichever is later.2
- Extension asked for too late: ask your bank before the realisation date passes.1
Setting all three dates in your calendar when you raise the invoice avoids these mistakes.
Which rules should you know about export realisation and EDF deadlines?
The rules to know about export realisation and EDF deadlines are regulations 3 and 5 of the FEMA (Export and Import of Goods and Services) Regulations, 2026 and rule 96A of the CGST Rules.12
| Rule | What it sets | Best for |
|---|---|---|
| Regulation 3 | The EDF deadline and the option to file by the payment date for non-software services1 | Every service exporter from 1 October 2026 |
| Regulation 5 | The nine-month realisation period, twelve months for rupee invoices, and bank extensions1 | Exporters chasing late payments |
| Rule 96A(1)(b) | When IGST with interest becomes payable on an unpaid export under an LUT2 | GST-registered exporters invoicing under an LUT |
The EDF guide for service exporters explains the filing itself.
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 file one EDF for all invoices in a month?+
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 The Export Deadline Calculator shows the same EDF due date for every invoice dated in that month, so one filing before that date covers the whole month.
Is there a different EDF deadline for non-software services?+
Yes. An exporter of services other than software may instead submit the EDF on or before the date payment is received.1 The Export Deadline Calculator shows the 30-day date in both cases and, when Software export is unticked, notes that the payment date may be used instead if it comes earlier.
Can the nine-month export realisation period be extended?+
Yes. Your AD bank can extend the realisation period under regulation 5 of the 2026 Regulations.1 Ask it before the deadline passes, with the reasons and evidence for the delay. The Export Deadline Calculator assumes no extension, so enter any extended date in your own records.
Do the 2026 deadlines apply to invoices raised before 1 October 2026?+
Not necessarily. The 2026 Regulations took effect on 1 October 2026, so ask your bank which rules it applies to older invoices.1 The Export Deadline Calculator still shows dates for an earlier invoice, with a note that the invoice predates the current rules and that your bank decides.
Does the Export Deadline Calculator adjust for bank holidays?+
No. The Export Deadline Calculator counts calendar days and months and does not move a date that falls on a weekend or a bank holiday. If a deadline lands on a holiday, ask your bank how it treats that date, and file early rather than relying on the next working day.
Is a payment held in a foreign balance treated as realised?+
No. If you hold a payment balance abroad, the money is not realised until it reaches India. The Export Deadline Calculator does not decide whether a particular receipt counts as realised, such as a partial payment or one through a payment platform, so ask your bank about those cases.
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.
Keep reading
What is the EDF and how do service exporters file it from October 2026?
From 1 October 2026 every Indian service exporter files an Export Declaration Form (EDF). Who files, the 30-day deadline, where it goes and examples by profession.
RBI and FEMAHow long does a service exporter have to realise export proceeds?
How long Indian service exporters have to get paid by foreign clients under FEMA from 1 October 2026, how extensions work and what happens if you miss it.
RBI and FEMAHow do you get an extension of the export realisation period?
How Indian service exporters ask their AD bank to extend the nine-month realisation period under regulation 5 of the FEMA export regulations from 1 October 2026.
GSTHow long is an LUT valid, and when do you renew it?
An LUT for export of services is valid only for the financial year it is filed in. When to renew, what Expired means, gaps in April, withdrawal and new GSTINs.