Every service export invoice dated between 1 and 31 August 2027 goes on an EDF that must reach your AD bank (or STPI, or the SEZ Development Commissioner) by Thursday, 30 September 2027. That follows from Regulation 3(2): 30 days from the end of the month in which the invoice was raised. For services other than software, you may instead submit on or before the date payment is received, if that comes first.
Key takeaways
- August 2027 invoices: EDF due by 30 September 2027.
- One EDF can cover all August invoices to one or more clients, one row per invoice in Part 2B.
- Non-software services have an alternative: file on or before the payment date.
- Realisation deadlines for August 2027 invoices fall in May 2028 (foreign currency) or August 2028 (rupee invoices).
- 30 September is also the end of the July to September quarter, a natural point for your periodic ₹10 lakh realisation declaration.
The date, and the months around it
| Invoice month | EDF due date |
|---|---|
| June 2027 | 30 July 2027 |
| July 2027 | 30 August 2027 |
| August 2027 | 30 September 2027 |
| September 2027 | 30 October 2027 |
| October 2027 | 30 November 2027 |
August has 31 days, so the 30-day window after month-end lands neatly on 30 September. The full table for every month is on the EDF due dates page, and the due date calculator works out any invoice date for you. If you are catching up, see the posts for July 2027 invoices and September 2027 invoices.
The payment-date alternative
For services other than software, the Regulations let you submit the EDF on or before the date payment is received. That matters when a client pays in advance or very quickly.
Take an invoice dated 3 August 2027 for consultancy work, paid on 17 August. Under the month-end rule, the EDF is due by 30 September. Under the alternative, filing by 17 August also complies. Either way you are on time if you file by 30 September; the alternative simply recognises that some exporters prefer to declare as payments arrive. Software exports follow the month-end rule only. Ask your bank which approach it expects in practice.
A September plan for August invoices
September can be crowded for finance teams, with half-year closing approaching. Spreading the EDF work avoids a last-minute rush.
| When | Task |
|---|---|
| 1–3 September 2027 | Freeze the list of August foreign invoices; check numbering, dates and currencies |
| 4–8 September | Confirm SAC codes and descriptions; check any credit notes raised against August invoices |
| 9–14 September | Prepare the EDF: Part 1, Part 2B rows, total in figures and words |
| 15–20 September | Get Part 4 signed by an authorised signatory |
| By 24 September | Submit through your bank's published channel; keep proof |
| Last week of September | Prepare the July–September realisation declaration for paid invoices up to ₹10 lakh |
| Early October | Ask the bank to confirm the EDF is recorded in EDPMS (banks have 5 working days) |
Submitting a few days early gives you room if the bank queries something. It also keeps 30 September free for the quarter-end declaration.
A worked example
Juniper Ledger Services LLP in Nagpur provides bookkeeping to clients in Australia and the UK. Its August 2027 invoices:
| Invoice | Client | Invoice date | Currency | Amount | INR value |
|---|---|---|---|---|---|
| JLS/27/081 | Wattle & Finch Pty Ltd | 2 August 2027 | AUD | 6,800 | ₹3,74,000 |
| JLS/27/082 | Ashcombe Dental Ltd | 2 August 2027 | GBP | 3,200 | ₹3,46,000 |
| JLS/27/083 | Riverina Grain Co | 16 August 2027 | AUD | 4,100 | ₹2,26,000 |
| JLS/27/084 | Ashcombe Dental Ltd | 30 August 2027 | GBP | 1,150 | ₹1,24,000 |
Juniper files one EDF for August with four rows and ₹10,70,000 in field 1.22, written as "Rupees Ten Lakh Seventy Thousand Only". It submits on 22 September 2027.
Every invoice is under ₹10 lakh, so once paid, the bank may close the EDPMS entries on Juniper's declaration. Two August invoices were paid by mid-September; Juniper includes them in its July–September realisation declaration, dated 30 September, alongside July invoices already paid.
Realisation deadlines for August 2027 invoices
Filing on time is half the job. The full value must be realised within 9 months from each invoice date, or 12 months where invoiced and settled in rupees.
| Invoice date | Foreign currency deadline | INR invoice deadline |
|---|---|---|
| 2 August 2027 | 2 May 2028 | 2 August 2028 |
| 16 August 2027 | 16 May 2028 | 16 August 2028 |
| 30 August 2027 | 30 May 2028 | 30 August 2028 |
Note any August invoice still unpaid at the end of January 2028; that leaves about three months to chase the client or request an extension from your bank.
If you miss 30 September 2027
File as soon as you can, with a short covering note explaining why. The AD bank may accept a delayed EDF for reasonable cause. In the meantime, the bank may hold inward credits relating to those invoices until it has the EDF. A delay of a few days with a clear explanation is far easier to resolve than a missing month discovered at year end.
This is general information, not legal or tax advice. RBI amended some provisions before the start date in 2026, so check the current text if anything changes before August 2027.
Frequently asked questions
What is the EDF due date for invoices raised in August 2027?
30 September 2027. Regulation 3(2) gives 30 days from the end of the invoice month, and August ends on the 31st.
Can I file one EDF for all my August 2027 invoices?
Yes. One EDF can cover all of a month's service exports to one or more recipients. Each invoice is a separate row in Part 2B.
My client paid an August invoice on 10 August. Should I have filed by then?
For services other than software, filing on or before the payment date is an alternative way to comply, but filing by 30 September is also on time. For software, the 30 September deadline applies.
When must August 2027 invoices be paid?
Within 9 months from each invoice date for foreign-currency invoices, so in May 2028, or 12 months for rupee invoices. The AD bank can extend on a reasoned request.
What if I raise a credit note in September against an August invoice?
Reflect the adjusted value when you prepare the EDF if it has not been filed yet, or tell the bank if it has, so the EDPMS entry closes at the right amount. Ask your CA about the GST side.
Bottom line
August 2027 invoices are due on your EDF by 30 September 2027, and the same date suits your quarter-end realisation declaration. Plan the work across September and submit a few days early. The free EDF form generator builds the form from your August invoice list in minutes.
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.