If you raised export invoices for services at any point in May 2027, your EDF for that month is due by 30 June 2027. The rule is 30 days from the end of the month in which the invoices were raised, so every May invoice, whether dated 2 May or 31 May, shares the same 30 June 2027 deadline. Realisation is different: each invoice gets its own 9-month clock from its own date.
Key takeaways
- May 2027 invoices go on one EDF, due by 30 June 2027.
- For services other than software, the regulations also allow filing on or before the date payment is received; ask your bank how it applies this.
- Realisation for May foreign-currency invoices falls in February 2028; rupee invoices get until May 2028.
- June is also the end of the April–June quarter, a natural point for your ₹10 lakh realisation declaration.
- Check the GST portal and your CA for other June dates rather than relying on memory.
The May 2027 deadline, in context
Regulation 3(2) sets the filing deadline at 30 days from the end of the month in which the invoice was raised. May has 31 days, so the 30-day window runs to 30 June 2027. One EDF can cover all of May's service exports, to one or more recipients, with each invoice as a separate row in Part 2B.
Here is how May sits alongside its neighbours:
| Invoice month | EDF due date |
|---|---|
| April 2027 | 30 May 2027 |
| May 2027 | 30 June 2027 |
| June 2027 | 30 July 2027 |
| July 2027 | 30 August 2027 |
Our EDF due date table has every month, and the guides for April 2027 invoices and June 2027 invoices cover the months either side.
The "on or before payment" alternative
For services other than software, the EDF may alternatively be submitted on or before the date payment is received. How banks apply this alternative is still settling, so ask yours. The simplest course is to file the full month's EDF early in June: that meets the 30-day rule, and the form is already with the bank when payments arrive, so it has no reason to hold a credit while waiting for it.
If you miss 30 June
The AD bank may accept a delayed EDF for reasonable cause. File as soon as you can with a short explanation. Do not roll May's invoices into the June EDF; each month stands on its own.
Realisation deadlines for May invoices
The 9-month realisation period for services runs from each invoice date, not from the end of the month or the EDF date. Rupee-invoiced or rupee-settled services get 12 months.
| Invoice date | Realise by (foreign currency, 9 months) | Realise by (Indian rupees, 12 months) |
|---|---|---|
| 3 May 2027 | 3 February 2028 | 3 May 2028 |
| 14 May 2027 | 14 February 2028 | 14 May 2028 |
| 21 May 2027 | 21 February 2028 | 21 May 2028 |
| 28 May 2027 | 28 February 2028 | 28 May 2028 |
For invoices dated 29, 30 or 31 May, nine months later lands at the end of February 2028; confirm the exact date with your bank if a payment is likely to arrive that close to the limit. The EDF due date calculator gives filing and realisation dates for any invoice date.
If a client is slow, do not wait until February 2028. Your AD bank can extend the realisation period on a reasoned request, and it is easier to make that request early with correspondence that shows you are chasing payment.
What else lands in June
June closes the first quarter of the financial year 2027–28. That makes it a sensible checkpoint for a few export-related tasks, alongside the May EDF.
Your ₹10 lakh realisation declaration
For invoices up to ₹10 lakh, the bank may close the EDPMS entry on your declaration that the money has been realised. The declaration is separate from the EDF and can be given periodically, for example quarterly. If you work on a quarterly cycle, late June or early July is when you list the April–June receipts. Our realisation declaration tool prepares it quickly.
LUT for the new financial year
If you export under LUT, your Form GST RFD-11 for 2027–28 should already be in place from April. June is a good moment to confirm it was filed and that your invoice template carries the LUT wording.
GST returns and other dates
GST return dates and income-tax dates for June depend on your registration type and circumstances, and they can be changed by notification. Check the GST portal and confirm with your CA rather than relying on a generic calendar.
A worked example
Hollow Pine Labs Pvt Ltd, a Pune analytics company, raised four export invoices in May 2027:
- HP/201, 3 May: USD 7,200 to a client in Boston.
- HP/202, 14 May: GBP 4,100 to a client in Edinburgh.
- HP/203, 21 May: EUR 2,900 to a client in Vienna.
- HP/204, 28 May: ₹6,40,000 to a client abroad, settled in rupees.
All four go on one May EDF, due by 30 June 2027. Hollow Pine files on 9 June. HP/204 shows INR as its currency in Part 2B and has a 12-month realisation date of 28 May 2028; the other three must be realised in February 2028.
The Boston client pays HP/201 on 12 June, by which time the bank already has the EDF, so the credit goes through without a hold. At the end of June, Hollow Pine's finance team lists every invoice up to ₹10 lakh paid during April–June on its quarterly realisation declaration, including HP/201.
Your May 2027 checklist
| Task | Target date |
|---|---|
| Close the list of May export invoices | 31 May 2027 |
| Check SAC codes, currencies and client details | First week of June |
| Prepare and sign the May EDF | By mid-June |
| Submit through your bank's accepted channel | Well before 30 June 2027 |
| Record the bank's acknowledgement | On submission |
| Prepare the April–June ₹10 lakh declaration | End of June or early July |
| Confirm LUT and GST dates with your CA | During June |
This is general information, not legal or tax advice. RBI amended some provisions before the start date, so always check the current RBI text and your bank's policy.
Frequently asked questions
When is the EDF due for invoices raised in May 2027?
By 30 June 2027. The deadline is 30 days from the end of the invoice month, and it applies to every May invoice regardless of its exact date.
Can I file May and June invoices together on one EDF?
No. One EDF covers one month's service exports. May's invoices go on the May EDF due 30 June 2027, and June's go on the June EDF due 30 July 2027.
When must a 14 May 2027 invoice be paid?
For a foreign-currency services invoice, within 9 months of the invoice date, so by 14 February 2028. If it is invoiced or settled in Indian rupees, the period is 12 months, to 14 May 2028.
What if my client pays a May invoice before I file?
The bank may hold the inward credit until it receives the EDF. For services other than software, the regulations also allow the EDF to be submitted on or before the date payment is received, so file promptly. Filing early in June avoids any hold.
Bottom line
May 2027 invoices are due on the EDF by 30 June 2027, and June doubles as a quarter-end checkpoint for your realisation declaration. Get the form done early in the month with our free EDF form generator.
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.