If you raised export invoices in April 2027, your EDF for that month is due by 30 May 2027 — 30 days from the end of April. One form covers every April invoice to every foreign client. April is also the first month of financial year 2027–28, so the same weeks bring a new invoice series, an LUT that must already be in place, and year-end reconciliation of the months before.
Key takeaways
- April 2027 invoices → EDF due 30 May 2027 under Regulation 3(2).
- One EDF lists all April invoices, one row each in Part 2B.
- Services other than software may file on or before the payment date instead, if that's earlier.
- April starts FY 2027–28: check your invoice numbering and that your LUT for the new year is filed.
- March 2027's EDF was due 30 April 2027 — make sure it's done before you start May's work.
The date and how it's calculated
The FEMA (Export and Import of Goods and Services) Regulations, 2026 require the EDF within 30 days from the end of the month in which the invoice was raised. April has 30 days, so the count starts after 30 April and ends on 30 May 2027.
| Invoice month | EDF due | Notes |
|---|---|---|
| March 2027 | 30 April 2027 | Last month of FY 2026–27 |
| April 2027 | 30 May 2027 | First month of FY 2027–28 |
| May 2027 | 30 June 2027 |
The EDF due date calculator confirms the date for any invoice, and our EDF due dates page lists the whole year.
What goes on the April 2027 EDF
Every service export invoice dated 1–30 April 2027. That includes:
- regular monthly retainers billed in April;
- milestone invoices raised in April, even if the work started months earlier;
- invoices for advances raised in April;
- small one-off invoices — no minimum value applies.
It does not include March invoices that you forgot to declare. Those belong on March's EDF; if you missed them, file a late or supplementary declaration and explain the reason to your bank, which may accept a delayed EDF for reasonable cause.
April-specific checks
New invoice series
Most businesses restart invoice numbering in April. That's fine, but it creates a risk on the EDF: two invoices with similar numbers from different years. Make sure each Part 2B row carries the full number including the year prefix — "PL/27-28/001", not "001". Our guide on invoice numbering rules explains how to keep series clean.
LUT for FY 2027–28
If you export services without paying IGST, you need an LUT on Form GST RFD-11 for each financial year. An April invoice marked "Supply meant for export under LUT without payment of IGST" relies on the new year's LUT. If it wasn't filed before you invoiced, talk to your CA quickly — the fix is a GST matter, not an EDF one, but it affects the same invoices. See LUT renewal for FY 2027–28.
Year-end loose ends
April and May are also when accountants close FY 2026–27. Before you file April's EDF, check that every invoice from October 2026 to March 2027 appears on some EDF and that the open EDPMS entries your bank reports match your own register.
Worked example: Parallax Labs Pvt Ltd
Parallax Labs, a 40-person software firm in Gurugram, raised these invoices in April 2027:
| Invoice | Date | Client country | Currency | Amount | Approx. INR |
|---|---|---|---|---|---|
| PL/27-28/001 | 1 Apr | USA | USD | 18,000 | ₹15,00,000 |
| PL/27-28/002 | 1 Apr | UK | GBP | 6,500 | ₹7,15,000 |
| PL/27-28/003 | 9 Apr | Netherlands | EUR | 4,200 | ₹3,78,000 |
| PL/27-28/004 | 22 Apr | USA | USD | 2,750 | ₹2,29,000 |
| PL/27-28/005 | 30 Apr | Australia | AUD | 9,000 | ₹4,95,000 |
One EDF, five rows, total about ₹33,17,000. The finance team prepares it on 10 May, gets a director's signature on 12 May and submits on 14 May — sixteen days before the 30 May deadline.
PL/27-28/001 exceeds ₹10 lakh, so when the US client pays, Parallax will send the invoice, FIRA and matching instructions. The other four are under ₹10 lakh and will go into the quarterly realisation declaration for April–June.
A filing plan for May 2027
| Date | Task |
|---|---|
| 1–3 May | Export April's invoice list from your accounts; confirm the count matches GSTR-1 data |
| 4–8 May | Build the EDF; check AD code, SAC codes and NRV for each row |
| 9–12 May | Get the authorised signatory to sign Part 4 |
| By 15 May | Submit through your bank's published channel; record the acknowledgement |
| 16–30 May | Buffer for bank queries or resubmission |
Filing mid-month leaves time for corrections. Banks publish their own EDF policies, and a rejected form filed on 29 May leaves you no room.
This is general information, not legal or tax advice.
Realisation dates for April invoices
The EDF deadline and the realisation deadline are separate. April 2027 invoices must be realised within 9 months from their invoice date — so an invoice dated 1 April 2027 should be paid by early January 2028, and one dated 30 April 2027 by the end of January 2028. INR invoices get 12 months. Diary these dates when you file.
Frequently asked questions
What is the EDF due date for invoices raised in April 2027?
30 May 2027. The Regulations allow 30 days from the end of the invoice month, and April ends on the 30th. One EDF covers all April invoices.
Can I file the April 2027 EDF before the month ends?
Yes. Services other than software may file on or before the date payment is received. Filing early is always acceptable; filing late depends on your bank accepting your reason.
Do I need a new LUT for April 2027 export invoices?
An LUT on Form GST RFD-11 is filed for each financial year, and April 2027 is in FY 2027–28. If you export without paying IGST, make sure the new year's LUT is in place. Ask your CA if it isn't.
Can I put March 2027 invoices on the April EDF?
No. Each EDF covers invoices from one month. March invoices belong on March's EDF, due 30 April 2027. If you missed some, file a late declaration and explain the reason to your bank.
Is the due date different for software exporters?
No, the 30-days-from-month-end rule applies to everyone. The option to file on or before the payment date is for services other than software.
Bottom line
April 2027 invoices are due on your EDF by 30 May 2027, and the new financial year adds numbering and LUT checks. Build the form in the free EDF form generator by mid-May and leave the rest of the month as buffer.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.