If you raise export invoices for services in January 2027, your EDF covering them is due by 2 March 2027. The rule is 30 days from the end of the month in which the invoice was raised, and because February 2027 has only 28 days, those 30 days run past the end of February into the second of March. One EDF can cover every January invoice, to any number of foreign clients.
Key takeaways
- January 2027 invoices: EDF due 2 March 2027, not 28 February and not 30 February.
- For services other than software, you may alternatively file on or before the date payment is received.
- Realisation is per invoice: 9 months from each invoice date (12 months for rupee invoices). A 31 January invoice gives you until 31 October 2027.
- January is also a good month to finish your October–December realisation declaration for invoices up to ₹10 lakh.
- Check GST return dates on the GST portal; they run on their own calendar.
Why 2 March and not the end of February
Regulation 3(2) says the EDF must be filed within 30 days from the end of the month in which the invoice was raised. Count from 31 January 2027:
- 1 February is day 1.
- 28 February is day 28.
- 1 March is day 29.
- 2 March is day 30.
That is why January stands out in the calendar. Every other month in the 2026-27 cycle lands on the 30th of the next month, except where the next month is short. Our EDF due dates table lists every month in one place.
| Invoice month | EDF due date |
|---|---|
| November 2026 | 30 December 2026 |
| December 2026 | 30 January 2027 |
| January 2027 | 2 March 2027 |
| February 2027 | 30 March 2027 |
| March 2027 | 30 April 2027 |
Notice the squeeze: the December 2026 EDF is due 30 January, and the January 2027 EDF is due barely a month later. If you file both in the same quarter-end rush, plan for it.
The payment-date alternative
For services other than software, the EDF may instead be submitted on or before the date payment is received. Suppose Coral Reef Media, a Mumbai advertising agency, invoices a Dubai client on 12 January 2027 and the client pays in advance on 20 January. Coral Reef could file by 20 January using the alternative, or by 2 March under the standard rule. Software exporters use the standard rule only. If you are unsure which applies, file by 2 March and you will be covered either way.
Realisation deadlines for January invoices
The EDF deadline is about the declaration. Realisation is a separate clock, running from each invoice's own date. Full value must arrive within 9 months for services, or 12 months if invoiced in Indian rupees.
| Invoice date | Currency | Realise by |
|---|---|---|
| 4 January 2027 | USD | 4 October 2027 |
| 15 January 2027 | EUR | 15 October 2027 |
| 22 January 2027 | INR | 22 January 2028 |
| 31 January 2027 | GBP | 31 October 2027 |
Put each date in your tracker the day you raise the invoice. If a client is clearly going to pay late, ask your AD bank for an extension before the deadline, not after. The due date calculator works out both dates for you.
Worked example: a three-client January
Cobalt Ridge Consulting LLP, Bhubaneswar, raises these invoices in January 2027:
| Sr. | Client | Country | Invoice date | Amount | Approx. INR |
|---|---|---|---|---|---|
| 1 | Larchmont Health Inc | USA | 08-01-2027 | USD 9,000 | ₹7,56,000 |
| 2 | Fenwick Retail plc | UK | 19-01-2027 | GBP 4,200 | ₹4,49,400 |
| 3 | Larchmont Health Inc | USA | 30-01-2027 | USD 3,500 | ₹2,94,000 |
Cobalt Ridge prepares one EDF with three Part 2B rows. The total value in field 1.22 is ₹14,99,400, written as "Rupees Fourteen Lakh Ninety-Nine Thousand Four Hundred only". It aims to file in the second week of February, leaving time for the bank to raise any questions before 2 March.
All three invoices are below ₹10 lakh individually, so once paid, the bank may close the EDPMS entries on Cobalt Ridge's periodic declaration of realisation rather than requiring FIRAs to be matched for each.
Other things on the desk around this time
The EDF is a FEMA declaration and does not change your GST or income-tax obligations, but several other jobs land in the same window:
- December 2026 EDF: due 30 January 2027. File it before you start on January's.
- Quarterly ₹10 lakh realisation declaration: if you give declarations quarterly, the October–December 2026 quarter is a natural one to file in January. Our realisation declaration tool prepares it.
- GST returns: monthly and quarterly return dates are set on the GST side and can change. Check the GST portal for the January and February 2027 return dates rather than relying on memory.
- LUT for 2027-28: an LUT covers a financial year, so the next one must be in place before 1 April 2027. February is a sensible time to prepare it; see our note on LUT renewal for FY 2027-28.
- Advance tax: businesses paying advance tax have an instalment in March; confirm the date and amount with your CA.
This is general information, not legal or tax advice.
Mini checklist for the January 2027 EDF
- Pull every export invoice dated 1–31 January 2027 from your sales register.
- Confirm SAC, description, currency, amount and NRV for each.
- Check the client's legal name, address and country against the invoice.
- Note any advance already received and any credit note issued.
- Convert to rupees at your consistent book rate and total for field 1.22.
- Strike out the right alternatives in the Part 4 declaration and sign.
- Submit through your bank's published channel, or to STPI or the SEZ Development Commissioner if that applies.
- Save the acknowledgement and record it in your EDF register.
Frequently asked questions
When is the EDF due for invoices raised in January 2027?
By 2 March 2027. The deadline is 30 days from the end of the invoice month, and because February 2027 has 28 days, the thirtieth day after 31 January falls on 2 March.
Can I file the January 2027 EDF in February?
Yes. You can file any time after the invoices are raised and before the deadline. Filing in early or mid-February leaves time to fix anything your bank questions before 2 March.
Does one EDF cover all my January 2027 invoices?
Yes. One EDF per month can cover all service exports of that month to one or more recipients. Each invoice becomes a row in Part 2B, regardless of client or country.
What is the realisation deadline for a January 2027 invoice?
Nine months from the invoice date for services invoiced in foreign currency, and 12 months for rupee invoices. An invoice dated 15 January 2027 in USD must be fully realised by 15 October 2027.
What if I miss 2 March 2027?
File as soon as possible with a short covering letter explaining the delay. The AD bank may accept a delayed EDF for reasonable cause. Keep the bank's acknowledgement and fix whatever caused the slip.
Bottom line
Mark 2 March 2027 in your calendar now, and aim to file in mid-February. January's EDF looks like any other once you have your invoice list. Prepare it with the free EDF form generator and check every date with the due date calculator.
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.