Delhi's service exporters file the EDF exactly as exporters anywhere else in India do: one form a month listing every export invoice, submitted to the AD bank where the foreign money lands, within 30 days from the end of the invoice month. What is distinctive about Delhi is the client mix. The capital is full of foreign-linked organisations physically located in India, such as embassies, international agencies and multinational offices, and work for them is often not an export at all.
Key takeaways
- Delhi exporters outside an SEZ file with their AD bank. SEZ units in the wider NCR file with their Development Commissioner. Software exporters can choose the AD bank or STPI.
- Delhi's export base leans towards consulting, legal, media, publishing, research and design, alongside IT.
- A client with a foreign name but an office in Delhi may be an Indian recipient. Check place of supply before treating the invoice as an export.
- Foreign grants and donations are not service exports and do not belong on the EDF.
- Every major bank operates in Delhi, so the bank's own EDF policy, not the city, decides the channel.
Who files where
| Your set-up | EDF goes to |
|---|---|
| Services other than software, office in Delhi (not SEZ) | Your AD bank |
| Software exporter, not in an SEZ | AD bank or STPI |
| Unit inside an SEZ elsewhere in the NCR | That SEZ's Development Commissioner |
| Goods exporter | Shipping bill (EDI ports) or manual EDF, as for goods |
Many larger IT and BPO units in the region sit in Noida and Gurugram rather than in Delhi itself. If that is you, see our guides for Noida and Gurugram. STPI serves the NCR as well; check STPI's own website for the right office rather than relying on addresses in blog posts.
The kind of exporters Delhi has
Delhi's export story is less about tech parks and more about professional services:
- Consultancies advising foreign companies on India entry, policy, development projects or market research.
- Law firms and legal process outsourcing serving overseas clients.
- Media, publishing and content houses producing for foreign broadcasters and publishers.
- Design studios and agencies in South and Central Delhi working for international brands.
- Research organisations and think tanks doing paid studies for foreign institutions.
- IT and software firms, often smaller than their NCR neighbours.
All of these file the same EDF. The differences are in the codes they use and in how carefully they need to check who the recipient really is.
Delhi pitfall 1: the client is in India
Delhi hosts many embassies, international organisations and the India offices of multinationals. They often pay in foreign currency, and their names sound foreign, which leads exporters to treat every invoice to them as an export.
Under GST, export of services requires, among other things, that the recipient is located outside India and the place of supply is outside India. An embassy or a multinational's Delhi office receiving your service in Delhi may not satisfy that. If it does not, the invoice is not a zero-rated export, and it does not belong on your EDF either.
Some of these organisations have special GST treatment of their own, which is a separate matter. The safe approach is to ask your CA, for each such client, who the contracting party is, where it is located, and what the place of supply is. Decide once per contract and record the reasoning.
Delhi pitfall 2: grants are not exports
Research organisations and NGOs in Delhi sometimes receive foreign grants and also earn fees for commissioned work. The two are different.
- A fee for a commissioned study, invoiced to a foreign client, can be an export of services and goes on the EDF.
- A grant or donation is not payment for a service export. It is governed by separate laws on foreign contributions, and it does not go on the EDF.
If a single agreement mixes both, for example a "grant" with deliverables that look like a consulting contract, take advice before you decide how to treat it. This is general information, not legal or tax advice.
A worked example
Lodhi Lane Advisory LLP is a policy and market-entry consultancy in South Delhi with a current account at a private-sector bank in Connaught Place. In November 2026 it raised four invoices:
| Invoice | Client | Location of client | Treatment |
|---|---|---|---|
| LLA/26/091 | Halvorsen Energy AS | Norway | Export; on EDF |
| LLA/26/093 | Pacific Rim Ventures LLC | USA | Export; on EDF |
| LLA/26/095 | A foreign government agency's Delhi office | Delhi | Not treated as export after CA review |
| LLA/26/098 | Brookfield Learning Ltd | UK | Export; on EDF |
Lodhi Lane's November EDF, due 30 December 2026, lists three Part 2B rows. The Delhi-office invoice is handled as a domestic supply on the CA's advice and does not appear on the EDF. Field 1.1 is Services, field 1.4 Internet, and the SAC on each row is 998311, management consulting, with purpose code P1006 expected on the FIRAs.
A practical monthly routine for Delhi exporters
- Last working day of the month: freeze the month's invoices.
- First week: separate true exports from foreign-currency invoices to Indian recipients.
- By the 10th: prepare the EDF, one Part 2B row per export invoice.
- By the 15th: submit through your bank's accepted channel and keep proof.
- Ongoing: for each payment, collect the FIRA and check the purpose code.
- Quarterly: give a realisation declaration for paid invoices up to ₹10 lakh, if your bank accepts it.
Our EDF due date calculator confirms the deadline for any invoice date.
Banks in Delhi
Delhi has branches of every large public-sector, private and foreign bank operating in India, and plenty of exporters bank with more than one. Each bank publishes its own policy on how it accepts EDFs, so the channel depends on the bank, not on the city. Ask your relationship manager which channel to use and for the AD code of the branch that handles your export account.
If you use more than one bank, remember the EDF for each invoice goes to the bank where that invoice's payment lands.
Frequently asked questions
Where do Delhi service exporters submit the EDF?
To the AD bank where the foreign payment lands, if you are outside an SEZ. Software exporters can choose the AD bank or STPI. Units inside an SEZ file with the Development Commissioner.
Is work for an embassy in Delhi an export of services?
Not necessarily. If the recipient is located in India and the place of supply is in India, the export conditions may not be met, even if payment is in foreign currency. Ask your CA to review each such client before including the invoice on your EDF.
Do foreign grants received by a Delhi NGO go on the EDF?
No. Grants and donations are not payments for exported services and are governed by separate rules on foreign contributions. Only fees for services invoiced to foreign recipients go on the EDF.
Is there a Delhi-specific EDF form?
No. The EDF is the national form in the Annex to the FEMA Export and Import Regulations, 2026. Banks may differ in how they accept it, but the form is the same everywhere.
When is the EDF due for invoices raised in Delhi in December 2026?
By 30 January 2027, which is 30 days from the end of December. The location of your office does not change the deadline.
Bottom line
For Delhi exporters, the form is routine; the judgement is in deciding which foreign-sounding clients are genuinely abroad. Settle that with your CA, then prepare each month's form 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.