Export Declaration Form (EDF) — Explained

However, not every foreign payment received in India is an export of service, and not every foreign remittance requires EDF filing. The applicability depends on the nature of the transaction and whether it is actually an export of services under the applicable rules and regulations.

This document covers

1. Who are required to file Export Declaration Form (EDF) ?
2. EDF Filing timeline
3. Value to be Declared in EDF
4. Where is EDF Furnished?
5. Timeline for realization of Export proceeds
6. Is EDF Applicable to Every Foreign Payment Received in India?
7. GST and EDF – Export of Services

1. Who are required to file Export Declaration Form (EDF)?

All the exporter of goods and services are required to file EDF Form. This includes

• Exporters of goods - Manufacturers, traders, textile exporters, pharmaceutical exporters, food exporters, etc.
• Exporters of software - Software companies, IT service providers, SaaS companies, app developers, etc.
• Exporters of other services - Consultants, freelancers, digital marketing agencies, accountants, designers, legal professionals, architects, online educators, etc.

2. EDF Filing timeline

The timeline to file EDF with specified authorities (Authorized dealer Bank) are as follows

• Exporter of Services: EDF needs to be filed within 30 days from the end of the month in which invoice is raised
  💡NOTE:

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  For services other than software, EDF may also be submitted on or before receipt of the export payment.

  Ex: Invoice raised on 15 October 2026 → EDF due by 30 November 2026.

• Exporter of Goods: EDF needs to be filed at the time of export of goods. For goods exported through an Electronic Data Interchange (EDI) port, the EDF is treated as submitted along with the Shipping Bill. For exports through a non-EDI port, the duly authenticated EDF is forwarded to the Authorised Dealer (AD) Bank.

3. Value to be Declared in EDF

The value to be declared in EDF by the exporters are as follows

• Exporter of Services: Full value of the export of services as mentioned in invoice needs to be declared
💡NOTE:

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The exporter of service who has exported services to 1 or more customers in a month can submit single EDF for all exports to Authorized dealer bank

• Exporter of Goods: Full value of the export of goods needs to be mentioned in EDF

4. Where is EDF Furnished?

EDF should be furnished with the following authorities depending on the location

• Services other than Software: Authorized dealer bank or Development Commissioner of Special Economic Zone
• Software: Authorised Dealer or Software Technology Parks of India (STPI) or Development commissioner of Special Economic Zone (SEZ)
• Goods: Commissioner of Customs or Development Commissioner of Special Economic Zone

5. Timeline for realization of Export proceeds

• Export of Services: Export proceeds are generally required to be realized and repatriated within 9 months from the date of invoice. If the invoice is settled in rupees, the proceeds are required to be repatriated within 12 months from the date of invoice
• Export of Goods: Export proceeds are generally required to be realized and repatriated within 9 months from the date of shipment. If the invoice is settled in rupees, the proceeds are required to be repatriated within 12 months from the date of shipment

6. Is EDF Applicable to Every Foreign Payment Received in India?

No. EDF is applicable to export transactions covered under the FEMA Regulations. It is not required for every receipt from a foreign party.

For example, EDF is not required in below cases

• Foreign gift: Money received from a relative or other person abroad as a gift is not an export transaction.
• Foreign investment: Capital or investment received from an overseas investor is not an export transaction.
• Loan or borrowing: A loan received from an overseas lender is not an export of goods or services.
• Salary: Salary received from an overseas employer for employment is not an export of services merely because the employer is located outside India.
• Personal remittance: Personal funds received from abroad, such as family support or personal transfers, are not export transactions.
• Personal effects: A traveler carrying personal effects while travelling outside India is not treated as an exporter under the FEMA Regulations.

EDF is linked to the export of goods, software or services. A foreign currency receipt should not be treated as an EDF transaction merely because the money is received from outside India.

7. GST and EDF – Export of Services

Businesses providing services to customers outside India may need to consider both GST and FEMA requirements.

GST and FEMA are separate regulatory frameworks. The fact that a transaction qualifies as an export of services under GST does not by itself determine the applicable FEMA reporting requirement. Similarly, receiving a payment from a foreign party does not automatically make the transaction an export of services.

Under GST, a service is generally treated as an export of services when the prescribed conditions under the IGST Act are satisfied, including conditions relating to the location of the supplier, location of the recipient and place of supply.