Service exporters in Gurugram file the EDF exactly as exporters anywhere in India do: one form per month listing every foreign invoice, due within 30 days from the end of the invoice month. The local twist is who receives it: a company in a Gurugram SEZ files with the SEZ Development Commissioner, while a company in an ordinary office tower files with its AD bank. Knowing which side of that line you sit on is the first job.
Key takeaways
- Gurugram's exporters span IT services, global capability centres, BPO and customer support, consulting, and digital agencies.
- SEZ units file with the SEZ Development Commissioner; everyone else files with the AD bank where foreign money lands.
- Many Gurugram companies bill a foreign parent or group company, which brings intra-group invoicing questions.
- Every major bank operates in the city, so choose your AD bank for service quality on trade transactions, not just convenience.
- A fixed monthly routine keeps you inside the deadline even when invoice volumes are high.
Who exports services from Gurugram
Gurugram has grown into one of India's busiest corporate hubs, with large IT parks and office districts and a number of SEZs alongside them. The service exporters you meet there tend to fall into a few groups:
- Indian subsidiaries and capability centres of multinational companies, billing a parent or sister company abroad.
- IT services, product engineering and analytics firms serving clients in the US, UK and Europe.
- BPO, customer support and back-office operations.
- Management consulting, research and advisory practices.
- Digital marketing, design and media agencies working for overseas brands.
- Start-ups selling software or services internationally from day one.
Each group fills the same EDF, but their invoice patterns and filing authorities differ.
Bank or SEZ office: who receives your EDF
| Where your unit is | Type of export | Where the EDF goes |
|---|---|---|
| Ordinary office (outside an SEZ) | Services other than software | AD bank |
| Ordinary office (outside an SEZ) | Software | AD bank or STPI |
| Unit inside an SEZ | Services or software | SEZ Development Commissioner |
| Mixed: one SEZ unit and one non-SEZ office | Depends on which unit raised the invoice | Each unit files with its own authority |
If your company has both an SEZ unit and a non-SEZ office, keep their invoices and EDFs completely separate. An invoice raised by the SEZ unit goes to the Development Commissioner, and one raised by the other office goes to the bank. Our guide to SEZ units and the EDF covers the SEZ side.
Software exporters outside an SEZ can choose between their AD bank and STPI. Both are specified authorities now, and STPI certification is no longer mandatory, so many companies simply file with the bank that receives their payments.
Capability centres and group billing
A large share of Gurugram's exports are invoices from an Indian entity to its foreign parent or group company, often on a cost-plus basis. These are still service exports and still go on the EDF. A few points deserve attention:
- Monthly or quarterly cross-charge invoices each become a row in Part 2B, in the month they are raised.
- If invoices are later trued-up for transfer pricing, adjust through credit or debit notes and inform your bank, rather than silently changing the original row.
- For GST, check that the Indian entity and the foreign recipient are not merely establishments of the same person, one of the Section 2(6) IGST Act conditions for an export.
Our guides to EDF for global capability centres and intra-group cross-charges go deeper.
Choosing and working with your AD bank
Gurugram has branches of every major public sector, private and foreign bank, so access is not the issue. What matters is how well your bank handles trade and export transactions. Not every branch deals in foreign exchange directly; your account may be served by a designated AD branch with its own AD code.
Before your first filing, ask your relationship manager three things: the AD code for your account, how the bank accepts EDFs (branch, email or a trade option in net banking), and what it wants attached. Banks must publish their own EDF policies, so get the answer from your bank rather than from a neighbour in the next tower.
A practical monthly routine
| Day | Task | Owner |
|---|---|---|
| Last working day of month | Freeze the list of export invoices raised | Accounts |
| Days 1 to 5 | Check client details, SAC codes, currencies and amounts | Accounts |
| Days 5 to 10 | Prepare the EDF with one Part 2B row per invoice | Accounts or CA |
| Days 10 to 15 | Review and sign Part 4 | Authorised signatory |
| By day 20 | Submit to the bank or SEZ office; record the acknowledgement | Accounts |
| Ongoing | Collect FIRAs, check purpose codes, send matching instructions | Accounts |
| Quarterly | Give the ₹10 lakh realisation declaration for paid invoices | Accounts |
Finishing by the 20th leaves a cushion before the deadline. The EDF due date calculator shows the filing and realisation dates for any invoice.
A worked example
Arcturus Digital Services Pvt Ltd, a Gurugram subsidiary of a UK group, runs finance operations and software support for its parent. It raises a monthly cost-plus invoice to the parent and, since 2026, takes direct work from two US clients.
For November 2026, it has three invoices: GBP 86,000 to the UK parent, USD 14,500 to a Dallas client and USD 6,200 to a client in Atlanta. Arcturus's office is outside any SEZ, so its November EDF goes to its AD bank by 30 December 2026, with three rows in Part 2B.
In March 2027, the group's transfer pricing review reduces the parent's November charge by GBP 3,400. Arcturus issues a credit note, informs its bank, and keeps the working papers. The two US invoices are realised in January; the larger one is matched with payment evidence, and the smaller one goes on the quarterly declaration.
Freelancers in Gurugram working in their personal capacity should note RBI's 7 October 2026 statement that individuals providing services abroad are not required to report, and confirm with their bank until FAQs are issued. Exporters across the border in Noida face the same rules; see our Noida guide. This is general information, not legal or tax advice.
Frequently asked questions
Where do Gurugram service exporters file the EDF?
With the AD bank where their foreign payments land, if they are outside an SEZ. Units inside an SEZ file with the SEZ Development Commissioner instead. Software exporters outside an SEZ can also choose STPI.
Does a Gurugram GCC billing its foreign parent need to file the EDF?
Yes. Invoices from an Indian entity to a foreign group company are service exports and go on the monthly EDF. Any later transfer pricing adjustments should be handled through credit or debit notes, with the bank informed.
My company has an SEZ unit and a regular office in Gurugram. How many EDFs do I file?
Each unit files for its own invoices with its own authority: the SEZ unit with the Development Commissioner and the regular office with the AD bank. Keep invoice series and records separate to avoid confusion.
Do I have to file at a Gurugram branch of my bank?
Not necessarily. Your account may be served by a designated AD branch elsewhere, and the accepted channel may be email or net banking. Ask your relationship manager how and where your bank accepts EDFs.
When is the EDF due for invoices raised in Gurugram?
The deadline is the same nationwide: within 30 days from the end of the month in which the invoice was raised. For example, November 2026 invoices are due by 30 December 2026.
Bottom line
For Gurugram exporters, the main decisions are whether you file with the bank or the SEZ office and how you handle group invoices. Settle those, set a monthly routine, and prepare each declaration 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.