Starting October 1, 2026, India's updated export regulations introduce an Export Declaration Form (EDF) requirement for service exports, including software.
If you run an IT services business, an agency or a consultancy, or work with overseas clients as a freelancer, this is an additional compliance step to prepare for.
You can continue collecting international payments through Xflow. We will help you understand the declaration process, prepare the information you need and work through questions along the way.
Here is what you need to know about filing an EDF and completing the steps that follow.
What is an EDF?
An Export Declaration Form records the particulars and value of your export. It provides the information needed to record the export and track the payment received against it.
Much of this information comes from your invoice, including:
- Invoice number and date.
- Invoice amount and currency.
- Description of the services or software supplied.
- Details of your overseas customer.
We have provided the form in Annexure for your reference, and explained each field.
There are two parts to the process: declaring your export and documenting the payment received against it. Submitting the EDF addresses the first part. Your bank's subsequent reconciliation addresses the second.
Do I need EDF while collecting payment through Xflow?
No. The EDF is an RBI requirement, and must be submitted to the bank. Xflow can assist in EDF creation but does not require you to submit EDF for collecting payments.
Irrespective of how you collect international payments, EDF will become a compliance requirement for you. Below is how your experience will differ when collecting through banks and Xflow.
- Collecting payments through the bank? If you have not already submitted EDF, your bank will ask for EDF before crediting the funds to your bank account. Your payments will not be released till you submit the appropriate EDF.
- Collecting payments through Xflow? When you withdraw funds from your Xflow virtual account, funds will be credited to your bank account even if you have not submitted the EDF to your bank. Having said that, it is better to follow the RBI guidelines and submit EDF as per the prescribed timelines.
Who needs to submit an EDF, and where?
Anyone exporting goods, services or software is now required to file the EDF. For most exporters, the EDF must be submitted to their Authorised Dealer bank where export payment is received. For Xflow users, this is the bank where you receive payouts from Xflow. The table below shows what each category of exporter must do after Oct 1, 2026.
| Export category | Today | After Oct 1 2026 |
|---|---|---|
| Services other than software, outside an SEZ | Nothing | Submit EDF to your Authorised Dealer bank. |
| Software, outside an SEZ | Submit SOFTEX form to STPI | Submit EDF to your Authorised Dealer bank or STPI |
| Services or software from an SEZ | No declaration (services) / SOFTEX (software) to SEZ Development Commissioner. | Submit EDF to your relevant SEZ Development Commissioner. |
| Goods | Through the applicable Customs process. For exports through EDI ports, EDF is included in the shipping bill. | No change. |
Your bank may accept submissions through an online portal, email or a branch process. Given this is a new development, banks are finalizing their process. As we learn more about each bank's processes, we will update this section.
When should I submit the EDF to my bank?
The standard deadline for services, including software, is within 30 days from the end of the month in which the invoice is raised. For example:
| Invoice date | Invoice month ends | Standard EDF deadline |
|---|---|---|
| October 14, 2026 | October 31, 2026 | November 30, 2026 |
| November 12, 2026 | November 30, 2026 | December 30, 2026 |
| January 8, 2027 | January 31, 2027 | March 2, 2027 |
Services other than software have an additional option: the EDF may be submitted on or before the date of receipt of payment. So if you are using Xflow to collect payments for services exports, then you can submit the EDF to your bank when you initiate the withdrawal on Xflow.
Can I combine multiple invoices in one EDF?
Yes. You can submit a single EDF covering service exports made during a month, including exports to more than one customer. You can also submit individual declarations.
For example, if you raise several invoices in October, you can organise them into one monthly submission.
Keep a clear list of the underlying invoices, showing each customer, invoice number, invoice date, currency and amount. This will also help when payments need to be matched against those invoices.
Xflow can help you organise this information and understand the submission process.
What happens after I submit the EDF?
Once you submit the EDF, within 5 working days, your bank records the export details in EDPMS—the Export Data Processing and Monitoring System used by RBI to track exports and their realisation.
The next step is to match your EDPMS entry with the payment received against it, and close the EDPMS entry to complete your export compliance leg. The documentation for this step depends on the value of your invoice.
For invoices up to ₹10 lakh
Your bank may close the EDPMS entry based on a declaration from you confirming the payment received against the invoice. The threshold includes the equivalent of ₹10 lakh in foreign currency.
Use the declaration format provided by your bank and identify the invoices covered.
For service invoices above ₹10 lakh
Provide your bank with the invoice, payment evidence and the instructions needed to match the receipt with the export entry.
For payments received through Xflow, you will receive FIRA from our partner AD Category I bank, JPMorgan Chase. The document is available on the Payout page of your Xflow Dashboard. Simply share this with your bank and tell them the invoice number for which the payment was received. They should be able to close your EDPMS entry.
If you are an Xflow customer and need help with this process, reach out to support@xflowpay.com.
Will my bank charge for this process?
Bank processes and fees may vary. Ask for the applicable charges before submitting your request. You can also discuss a lower fee or a waiver with your bank.
If you receive an unclear fee quote or are unsure which service the charge relates to, share it with Xflow so we can help you understand it.
What about invoices issued before October 1, 2026?
If you issued an invoice before October 1 but receive payment after Oct 1 2026, EDF will not be applicable.
How will Xflow help?
Xflow can help you prepare the information needed to create your EDF, understand submission requirements and respond to questions about payments collected through Xflow. You will need to submit the declaration through the applicable route.
Our support also continues after submission. We can help you:
- Locate the payment documents available on your Xflow Dashboard.
- Understand requests for payment evidence.
- Identify the information needed to match a payout with an invoice.
- Coordinate payment-related clarification with our partner bank.
We already support goods and software exporters with export payment documentation. We will help service exporters incorporate this declaration step into their routines too.
Check out the RBI mandated EDF form template for service exporters
How to fill the EDF for services and software exports
For most digitally delivered services and software exports, you will mainly complete Section 1, Section 2B and Section 4.
The explanations below follow the EDF annex to the 2026 regulations. Your bank or receiving authority may specify how to enter non-applicable fields, consolidated details and currency conversions.
| 1. General Information: | |||
| Type of export : Goods/Service1.1 | Form No:1.2 | ||
| Shipping Bill No. & Date:1.3 |
Mode of Transport/Delivery:1.4
[ ] Air
[ ] Land
[ ] Sea
[ ] Post/Couriers
[ ] Internet
[ ] others
|
||
|
Category of Exporter:1.5
[ ] Custom (DTA units)
[ ] SEZ
[ ] 100% EOU
[ ] Warehouse export
[ ] others (Specify).......
|
AD code:1.6 | ||
| IE Code:1.7 GSTIN:1.8 PAN:1.9 | AD Name & Address:1.10 | ||
| Exporters Name & Address:1.11 |
Mode of Realisation :1.12
[ ] L/C
[ ] BG
[ ] Others (advance payment, etc. including transfer/remittance to bank a/c maintained overseas )
|
||
| Consignee Name & Address:1.13 | Port of Loading / Source Port in case of SEZ :1.14 | ||
| Third Party name & Address (In case of third Party Payments for Exports)1.15 Relationship between Exporter & Third Party:1.16 | Country of Final Destination:1.17 | Port of Discharge:1.18 | |
| Name of the AD and AD code, in case of LC/BG1.19 | Date of Let Export order (LEO):1.20 | ||
| Description of Goods/Services:1.21 | |||
| Total FOB/Services value in words (INR):1.22 | |||
| 2A. Details of Export Value^ of Goods (This part shall be repeated for each invoice drawn under a shipping bill) | ||
| Client Name & Address:2A.1 | Invoice No.2A.2 Invoice date.2A.3 Invoice Currency:2A.4 |
Nature of payment in terms of Contract:2A.5
[ ] FOB
[ ] CIF
[ ] C&F
[ ] CI
[ ] periodical
[ ] milestone
[ ] advance
[ ] others
|
| Invoice Amount:2A.6 Contract No. and Date:2A.7 | HSN/Service Accounting Codes (SAC):2A.8 | |
| Particulars | Currency | Amount |
|---|---|---|
| FOB/Services Value | cur | amt |
| Freight/Transmission | cur | amt |
| Insurance | cur | amt |
| Commission | cur | amt |
| Discount | cur | amt |
| Other Deduction | cur | amt |
| Packing Charges | cur | amt |
| Full export value / Net Realisable export value | cur | amt |
| 2B. Details of Export Value^ of Services | |||||||||||
| Details of services provided to multiple recipients | |||||||||||
| S. No. | Service recipient Name & Address | Country | Details of Invoice | Net Realisable value | Contract No., if any, and Date | Description of services | SAC Code | Remarks | |||
|---|---|---|---|---|---|---|---|---|---|---|---|
| No. | Date | Currency | Amount | ||||||||
| 3. Applicable for Export under FPO/Couriers | |
|
Name of the Foreign post Office/Courier:3.1
Number & date of Parcel receipts:3.2
|
Stamp & Signature of Authorised Dealer3.3 |
| 4. Declaration by the Exporters (All types of exports) |
|
4
I /We hereby declare that I/we @am/are the seller/consignor of the goods/ 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 be fore (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:4.2
(Signature of Exporter)4.3
|
| 5. Space for use of Specified Authority (Custom/SEZ/AD/STPI): |
|
5
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:5.1
(Signature of Designated/Authorised officials of Custom /SEZ/ Authorised Dealer/STPI)5.2
|
| 1. General Information: | |||
| Type of export : Goods/Service1.1 | Form No:1.2 | ||
| Shipping Bill No. & Date:1.3 |
Mode of Transport/Delivery:1.4
[ ] Air
[ ] Land
[ ] Sea
[ ] Post/Couriers
[ ] Internet
[ ] others
|
||
|
Category of Exporter:1.5
[ ] Custom (DTA units)
[ ] SEZ
[ ] 100% EOU
[ ] Warehouse export
[ ] others (Specify).......
|
AD code:1.6 | ||
| IE Code:1.7 GSTIN:1.8 PAN:1.9 | AD Name & Address:1.10 | ||
| Exporters Name & Address:1.11 |
Mode of Realisation :1.12
[ ] L/C
[ ] BG
[ ] Others (advance payment, etc. including transfer/remittance to bank a/c maintained overseas )
|
||
| Consignee Name & Address:1.13 | Port of Loading / Source Port in case of SEZ :1.14 | ||
| Third Party name & Address (In case of third Party Payments for Exports)1.15 Relationship between Exporter & Third Party:1.16 | Country of Final Destination:1.17 | Port of Discharge:1.18 | |
| Name of the AD and AD code, in case of LC/BG1.19 | Date of Let Export order (LEO):1.20 | ||
| Description of Goods/Services:1.21 | |||
| Total FOB/Services value in words (INR):1.22 | |||
| 2A. Details of Export Value^ of Goods (This part shall be repeated for each invoice drawn under a shipping bill) | ||
| Client Name & Address:2A.1 | Invoice No.2A.2 Invoice date.2A.3 Invoice Currency:2A.4 |
Nature of payment in terms of Contract:2A.5
[ ] FOB
[ ] CIF
[ ] C&F
[ ] CI
[ ] periodical
[ ] milestone
[ ] advance
[ ] others
|
| Invoice Amount:2A.6 Contract No. and Date:2A.7 | HSN/Service Accounting Codes (SAC):2A.8 | |
| Particulars | Currency | Amount |
|---|---|---|
| FOB/Services Value | cur | amt |
| Freight/Transmission | cur | amt |
| Insurance | cur | amt |
| Commission | cur | amt |
| Discount | cur | amt |
| Other Deduction | cur | amt |
| Packing Charges | cur | amt |
| Full export value / Net Realisable export value | cur | amt |
| 2B. Details of Export Value^ of Services | |||||||||||
| Details of services provided to multiple recipients | |||||||||||
| S. No. | Service recipient Name & Address | Country | Details of Invoice | Net Realisable value | Contract No., if any, and Date | Description of services | SAC Code | Remarks | |||
|---|---|---|---|---|---|---|---|---|---|---|---|
| No. | Date | Currency | Amount | ||||||||
| 3. Applicable for Export under FPO/Couriers | |
|
Name of the Foreign post Office/Courier:3.1
Number & date of Parcel receipts:3.2
|
Stamp & Signature of Authorised Dealer3.3 |
| 4. Declaration by the Exporters (All types of exports) |
|
4
I /We hereby declare that I/we @am/are the seller/consignor of the goods/ 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 be fore (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:4.2
(Signature of Exporter)4.3
|
| 5. Space for use of Specified Authority (Custom/SEZ/AD/STPI): |
|
5
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:5.1
(Signature of Designated/Authorised officials of Custom /SEZ/ Authorised Dealer/STPI)5.2
|
| 1. General Information: | |||
| Type of export : Goods/Service1.1 | Form No:1.2 | ||
| Shipping Bill No. & Date:1.3 |
Mode of Transport/Delivery:1.4
[ ] Air
[ ] Land
[ ] Sea
[ ] Post/Couriers
[ ] Internet
[ ] others
|
||
|
Category of Exporter:1.5
[ ] Custom (DTA units)
[ ] SEZ
[ ] 100% EOU
[ ] Warehouse export
[ ] others (Specify).......
|
AD code:1.6 | ||
| IE Code:1.7 GSTIN:1.8 PAN:1.9 | AD Name & Address:1.10 | ||
| Exporters Name & Address:1.11 |
Mode of Realisation :1.12
[ ] L/C
[ ] BG
[ ] Others (advance payment, etc. including transfer/remittance to bank a/c maintained overseas )
|
||
| Consignee Name & Address:1.13 | Port of Loading / Source Port in case of SEZ :1.14 | ||
| Third Party name & Address (In case of third Party Payments for Exports)1.15 Relationship between Exporter & Third Party:1.16 | Country of Final Destination:1.17 | Port of Discharge:1.18 | |
| Name of the AD and AD code, in case of LC/BG1.19 | Date of Let Export order (LEO):1.20 | ||
| Description of Goods/Services:1.21 | |||
| Total FOB/Services value in words (INR):1.22 | |||
| 2A. Details of Export Value^ of Goods (This part shall be repeated for each invoice drawn under a shipping bill) | ||
| Client Name & Address:2A.1 | Invoice No.2A.2 Invoice date.2A.3 Invoice Currency:2A.4 |
Nature of payment in terms of Contract:2A.5
[ ] FOB
[ ] CIF
[ ] C&F
[ ] CI
[ ] periodical
[ ] milestone
[ ] advance
[ ] others
|
| Invoice Amount:2A.6 Contract No. and Date:2A.7 | HSN/Service Accounting Codes (SAC):2A.8 | |
| Particulars | Currency | Amount |
|---|---|---|
| FOB/Services Value | cur | amt |
| Freight/Transmission | cur | amt |
| Insurance | cur | amt |
| Commission | cur | amt |
| Discount | cur | amt |
| Other Deduction | cur | amt |
| Packing Charges | cur | amt |
| Full export value / Net Realisable export value | cur | amt |
| 2B. Details of Export Value^ of Services | |||||||||||
| Details of services provided to multiple recipients | |||||||||||
| S. No. | Service recipient Name & Address | Country | Details of Invoice | Net Realisable value | Contract No., if any, and Date | Description of services | SAC Code | Remarks | |||
|---|---|---|---|---|---|---|---|---|---|---|---|
| No. | Date | Currency | Amount | ||||||||
| 3. Applicable for Export under FPO/Couriers | |
|
Name of the Foreign post Office/Courier:3.1
Number & date of Parcel receipts:3.2
|
Stamp & Signature of Authorised Dealer3.3 |
| 4. Declaration by the Exporters (All types of exports) |
|
4
I /We hereby declare that I/we @am/are the seller/consignor of the goods/ 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 be fore (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:4.2
(Signature of Exporter)4.3
|
| 5. Space for use of Specified Authority (Custom/SEZ/AD/STPI): |
|
5
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:5.1
(Signature of Designated/Authorised officials of Custom /SEZ/ Authorised Dealer/STPI)5.2
|
| 1. General Information: | |||
| Type of export : Goods/Service1.1 | Form No:1.2 | ||
| Shipping Bill No. & Date:1.3 |
Mode of Transport/Delivery:1.4
[ ] Air
[ ] Land
[ ] Sea
[ ] Post/Couriers
[ ] Internet
[ ] others
|
||
|
Category of Exporter:1.5
[ ] Custom (DTA units)
[ ] SEZ
[ ] 100% EOU
[ ] Warehouse export
[ ] others (Specify).......
|
AD code:1.6 | ||
| IE Code:1.7 GSTIN:1.8 PAN:1.9 | AD Name & Address:1.10 | ||
| Exporters Name & Address:1.11 |
Mode of Realisation :1.12
[ ] L/C
[ ] BG
[ ] Others (advance payment, etc. including transfer/remittance to bank a/c maintained overseas )
|
||
| Consignee Name & Address:1.13 | Port of Loading / Source Port in case of SEZ :1.14 | ||
| Third Party name & Address (In case of third Party Payments for Exports)1.15 Relationship between Exporter & Third Party:1.16 | Country of Final Destination:1.17 | Port of Discharge:1.18 | |
| Name of the AD and AD code, in case of LC/BG1.19 | Date of Let Export order (LEO):1.20 | ||
| Description of Goods/Services:1.21 | |||
| Total FOB/Services value in words (INR):1.22 | |||
| 2A. Details of Export Value^ of Goods (This part shall be repeated for each invoice drawn under a shipping bill) | ||
| Client Name & Address:2A.1 | Invoice No.2A.2 Invoice date.2A.3 Invoice Currency:2A.4 |
Nature of payment in terms of Contract:2A.5
[ ] FOB
[ ] CIF
[ ] C&F
[ ] CI
[ ] periodical
[ ] milestone
[ ] advance
[ ] others
|
| Invoice Amount:2A.6 Contract No. and Date:2A.7 | HSN/Service Accounting Codes (SAC):2A.8 | |
| Particulars | Currency | Amount |
|---|---|---|
| FOB/Services Value | cur | amt |
| Freight/Transmission | cur | amt |
| Insurance | cur | amt |
| Commission | cur | amt |
| Discount | cur | amt |
| Other Deduction | cur | amt |
| Packing Charges | cur | amt |
| Full export value / Net Realisable export value | cur | amt |
| 2B. Details of Export Value^ of Services | |||||||||||
| Details of services provided to multiple recipients | |||||||||||
| S. No. | Service recipient Name & Address | Country | Details of Invoice | Net Realisable value | Contract No., if any, and Date | Description of services | SAC Code | Remarks | |||
|---|---|---|---|---|---|---|---|---|---|---|---|
| No. | Date | Currency | Amount | ||||||||
| 3. Applicable for Export under FPO/Couriers | |
|
Name of the Foreign post Office/Courier:3.1
Number & date of Parcel receipts:3.2
|
Stamp & Signature of Authorised Dealer3.3 |
| 4. Declaration by the Exporters (All types of exports) |
|
4
I /We hereby declare that I/we @am/are the seller/consignor of the goods/ 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 be fore (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:4.2
(Signature of Exporter)4.3
|
| 5. Space for use of Specified Authority (Custom/SEZ/AD/STPI): |
|
5
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:5.1
(Signature of Designated/Authorised officials of Custom /SEZ/ Authorised Dealer/STPI)5.2
|
Section 1: General information
1. Type of export
Select Service for services and electronically delivered software.
2. Form number
This is the reference identifying your EDF. This is typically acquired through the RBI portal. (See example for SOFTEX form number generation: RBI EDF User Details). This field can be left blank for DTA exporters. It is required only when the EDF is being filed with the SEZ authorities.
3. Shipping bill number and date
Not applicable for services and software.
4. Mode of transport or delivery
Choose the option describing how you delivered your export. Internet will commonly apply to software supplied online, remote development work and digital deliverables.
5. Category of exporter
For most exporters, this will be Custom (DTA units). DTA stands for Domestic Tariff Area. An ordinary business outside an SEZ will generally fall within DTA unless another recognised category applies.
6. AD code
Enter the AD code of the bank branch where you receive the export payment. AD stands for Authorised Dealer. Obtain the code from your bank. It is different from an IFSC or SWIFT code.
7. IE code
This means Importer Exporter Code, commonly called IEC. If you do not have an IEC, please ask your bank for guidance. You can apply for IEC online — DGFT IEC profile management.
8. GSTIN
Enter the Goods and Services Tax Identification Number relevant to the exporting business, if registered.
If you are unregistered, use the non-applicable entry accepted by the receiving authority. Do not enter another entity's GSTIN.
9. PAN
Enter the Permanent Account Number of the exporter.
For a company or LLP, use the entity's PAN. For a sole proprietorship and freelancers, use the proprietor's PAN.
10. AD name and address
Enter the name and branch address of your AD bank where you have received the payment. This is also the bank whose AD code you entered above.
11. Exporter's name and address
This is your legal name and address. Keep this consistent with your invoices and bank records. If a sole proprietor invoices under a trade name, the supporting records should clearly connect that name to the proprietor.
12. Mode of realisation
"Realisation" means receiving payment for your export. For payments received via Xflow, this is to be filled as Others. Describe the actual arrangement — for example, "Bank transfer against invoice" or "Advance payment".
13. Consignee name and address
For goods, the consignee is the party receiving the shipment. For services, the practical equivalent is your overseas customer or service recipient. Enter that customer's legal name and address where required by the submission format. If your EDF covers multiple customers, list each recipient in Section 2B. Where accepted, this general-information field can refer to that table.
14. Port of loading or source port in case of SEZ
This is NA for services and software.
15. Third-party name and address
This applies where someone other than your overseas customer makes the export payment. For payments collected via Xflow this is Not Applicable.
16. Relationship between exporter and third party
For payments collected via Xflow this is Not Applicable.
17. Country of final destination
For a straightforward service export, enter the country of the overseas service recipient, consistently with your contract and invoice.
18. Port of discharge
It is generally not applicable to services or software delivered electronically.
19. Name of the AD and AD code in case of L/C or BG
For payments received via Xflow, this is not applicable.
20. Date of Let Export Order or LEO
This is not applicable for services exporters.
21. Description of goods or services
Describe what you supplied in clear, specific language.
Examples include:
- Remote bookkeeping services for October 2026.
- Website development and maintenance.
- Annual subscription to cloud-based inventory software.
- Customer support services for October 2026.
Keep the description consistent with your invoices and contracts.
For a consolidated EDF, provide a short overall description here and invoice-level descriptions in Section 2B.
22. Total FOB or services value in words in INR
For service exporters, this means the total services value expressed in Indian rupees and written in words.
FOB means Free on Board and relates to goods. Service exporters should focus on the services-value part of this field.
For most of you, the invoices are in foreign currency. Use some reference conversion rate, and retain your calculation. The form itself does not prescribe an exchange rate for this field. You can use Xflow for reference rate.
Section 2A: Details of export value of goods
Not applicable.
Section 2B: Details of export value of services
This is the main invoice table for services and software exporters. It accommodates exports to multiple recipients.
A clear working approach is to prepare one row per invoice, repeating customer details where necessary.
1. Serial number
Number the rows sequentially: 1, 2, 3 and so on.
2. Service recipient name and address
Enter the legal name and address of the overseas customer receiving your service.
3. Country
Enter the service recipient's country.
4. Invoice number
Enter the exact reference on your invoice, including any prefixes or separators. For example: INV-2026-104.
5. Invoice date
Enter the date the invoice was issued. This is different from the date you received payment or submitted the EDF.
6. Invoice currency
Enter the currency in which you billed your customer—for example, USD, EUR or GBP.
7. Invoice amount
Enter the amount shown on the invoice.
8. Net realisable value
Enter the amount expected to be realised for the export after applicable, supported adjustments. For most exporters it's the same as invoice value. If you reduced or discounted your invoice value, and this is documented, then a lower value may be entered here. This must be accepted by your bank.
A payment-processing fee (e.g. Xflow fee) is not automatically a discount on your service. Similarly, receiving only the first instalment does not mean the rest of the invoice has ceased to be payable.
9. Contract number, if any, and date
Enter the reference and date of the relevant contract, purchase order or statement of work. You can say not applicable if no contract exists.
10. Description of services
Describe the work or software supplied under that invoice.
Include the service period or milestone where useful. For example: "Website development — completion of checkout integration milestone."
11. SAC code
SAC stands for Services Accounting Code. It is a six-digit code used to classify services under GST—for example, website development, advertising or consulting. It identifies the service you supply.
How to find your SAC
- Check your existing invoices or GST records. Your accountant may already have classified the service.
- Search the GST portal: Go to GST's website → Services → User Services → Search HSN Code, select Services, and search by description. This works without logging in. (Official search instructions)
- Confirm with your CA or GST adviser. Share a sample invoice and your contract or statement of work so they can assess the actual deliverables. This is especially useful when one engagement combines development, design and marketing.
Example codes
| Work performed | SAC to consider | Classification |
|---|---|---|
| Website design and development; custom software or app development | 998314 | IT design and development |
| IT advice, troubleshooting and technical support | 998313 | IT consulting and support |
| Advertising campaign planning, creative development and execution, including digital campaigns | 998361 | Advertising |
| Standalone graphic design, such as logos and visual assets | 998391 | Specialty design |
| Public relations and communications consulting | 998312 | Business consulting, including public relations |
| Marketing strategy and management consulting | 998311 | Management consulting and management |
| Media buying or advertising placement on commission | 998362 | Purchase or sale of advertising space or time on commission |
| Market and competitor research | 998371 | Market research |
12. Remarks
Use this field to explain details that help the receiving authority understand the transaction.
Examples include:
- An advance already received.
- A part-payment.
- A credit note or adjustment.
- A third-party payer.
- A reference to an attached reconciliation.
Keep the explanation relevant and concise.
Section 3: Exports through a Foreign Post Office or courier
Not applicable for services exporter.
Section 4: Declaration by the exporter
This section confirms that you are the exporter, the information is true, and the declared value reflects the transaction. It also contains your undertaking concerning receipt of the export proceeds and submission of supporting documents.
There are three entries to pay attention to.
Realisation commitment date
The blank within the declaration is the date by which you undertake to realise the proceeds within the applicable permitted period.
This is different from your EDF submission deadline.
Base the entry on your payment terms and applicable realisation requirements. If a consolidated EDF covers invoices with different due dates, use an invoice-wise schedule in the format accepted by the receiving authority.
Date
Enter the date you sign the declaration.
Signature of exporter
The exporter or an appropriately authorised signatory signs here.
Strike out inapplicable alternatives in the declaration as instructed on the form.
Section 5: Certification by the specified authority
This section is completed by your AD bank.
Have a question about your invoices, EDF submission or a request from your bank? Reach out to Xflow.
