A graphic design studio that bills overseas clients files one EDF a month with its AD bank, listing every foreign invoice raised that month — brand identities, packaging, retainers, the lot — within 30 days from the month's end. Since your work is delivered as files, the mode of delivery is almost always "Internet", the type of export is "Services", and the job is mostly about keeping invoices clean enough that the Part 2B table writes itself.
Key takeaways
- Studios run as proprietorships, partnerships, LLPs or companies should file the monthly EDF; RBI's 7 October 2026 comments on individuals don't cover business entities.
- Design work is "Services" in field 1.1 and "Internet" in field 1.4 in most cases.
- SAC 998393 (other specialty design services) is commonly used, but confirm with your CA.
- Retainers, project milestones and usage or licence fees each need slightly different invoice handling.
- Exports under LUT carry no IGST, but you still need the foreign-currency payment trail.
How design studio billing maps onto the EDF
Design studios rarely bill one neat invoice per client per month. A typical studio mixes three patterns, and each becomes Part 2B rows differently:
| Billing pattern | Example | EDF treatment |
|---|---|---|
| Monthly retainer | GBP 2,500/month for ongoing social and campaign creatives | One row per monthly invoice |
| Project milestones | Brand identity: 40% on kick-off, 30% on concepts, 30% on final files | One row per milestone invoice in the month it's raised |
| Usage or licence fee | Extra fee for extending artwork rights to packaging in new markets | One row, but check whether it's a service or a licence/royalty with your CA |
| Rush or change-request fee | Weekend turnaround on a pitch deck | One row; describe it clearly |
The licence point deserves care. Where you're paid for the right to use artwork rather than for design labour, the payment may be closer to a royalty or licence fee than a design service. That can change the SAC and the purpose code your bank applies. Our article on royalty and licence fees from foreign licensees explains the distinction; settle it with your CA before invoicing.
Filling Part 1 for a design studio
Most Part 1 entries are the same every month:
- 1.1 Type of export: Services. Design is not software, even if you deliver Figma files or web assets.
- 1.4 Mode of delivery: Internet, for files shared by cloud link or email. If you physically shipped printed samples, that part may be different — ask your bank.
- 1.5 Category of exporter: Others, unless your studio is in an SEZ.
- 1.12 Mode of realisation: Others, for wire or platform payments.
- 1.21 Description: "Graphic design and branding services" is enough.
SAC and purpose codes: hedged, but practical
| Code type | What studios commonly use | Confirm with |
|---|---|---|
| SAC (GST) | 998393 — other specialty design services | Your CA |
| SAC for advertising creatives | 998361 — advertising services, if the work is really ad production or placement | Your CA |
| Purpose code (RBI) | Varies — banks may apply a business-services code; P1007 (advertising, trade fair, market research) may fit pure ad work | Your AD bank |
There's no single "graphic design" purpose code in our reference list, which is exactly why you should agree a code with your bank once and check that every FIRA carries it. A mismatch between what your invoice says and what the bank's code says is a common source of questions later.
A worked example: one month at Inkpot Visual LLP
Inkpot Visual LLP, a fictional Mumbai studio, raised four foreign invoices in October 2026:
| Invoice | Date | Client | Country | Amount | Work |
|---|---|---|---|---|---|
| IV/E/26-27/031 | 01-Oct-2026 | Thistle & Oak Ltd | UK | GBP 2,500 | October retainer |
| IV/E/26-27/032 | 09-Oct-2026 | Brightwater Foods Inc | USA | USD 6,400 | Packaging system, milestone 2 of 3 |
| IV/E/26-27/033 | 21-Oct-2026 | Lumo Skincare Pty | Australia | AUD 3,200 | Brand identity, kick-off 40% |
| IV/E/26-27/034 | 28-Oct-2026 | Brightwater Foods Inc | USA | USD 900 | Rush adaptation for trade show |
At book rates of ₹107 per GBP, ₹84 per USD and ₹55 per AUD, the total value for field 1.22 is:
- GBP 2,500 → ₹2,67,500
- USD 7,300 → ₹6,13,200
- AUD 3,200 → ₹1,76,000
Total: ₹10,56,700. All four invoices go on one October EDF, due 30 November 2026. Each invoice is under ₹10 lakh on its own, so once paid, Inkpot can close them through a periodic ₹10 lakh realisation declaration rather than separate matching instructions.
Realisation deadlines run from each invoice date: IV/E/26-27/031 by 1 July 2027, IV/E/26-27/034 by 28 July 2027, and so on.
GST and LUT for studios
Design for foreign clients is generally an export of services under GST if the five Section 2(6) conditions are met — including the client being outside India and payment in convertible foreign exchange. Most studios export under an LUT (Form GST RFD-11), so no IGST is charged.
Put this line on every LUT export invoice: "Supply meant for export under LUT without payment of IGST". Our export invoice generator adds it automatically.
Watch one trap: if an Indian agency is your client and it resells your work abroad, your invoice is to an Indian recipient, so it isn't an export for you. The EDF is only for invoices to recipients outside India.
Platforms, contests and marketplace work
Some studios pick up overseas work through marketplaces or design platforms. The money may arrive through a payment platform rather than as a direct wire. The AD bank is still the Indian bank where the money lands. Keep the platform's statement showing which client paid for which job, because the remitter on your bank's advice may be the platform, not the client.
Freelance designers working purely as individuals may be outside EDF reporting after RBI's 7 October 2026 statement — see do freelance graphic designers need to file the EDF. Studios with a business identity should keep filing.
This is general information, not legal or tax advice.
A monthly routine that takes 30 minutes
- First working day: export your "E" series invoices for the previous month.
- Same day: paste them into Part 2B in the EDF form generator, check totals, print.
- Within a week: sign and submit through your bank's channel; record the acknowledgement.
- As payments arrive: check the FIRA's purpose code and note it against the invoice.
- Quarterly: give the bank a ₹10 lakh declaration for small invoices already paid.
Frequently asked questions
Is graphic design "Services" or "Software" on the EDF?
Services. Graphic design, branding and packaging design are services even when delivered as digital files. "Software" in field 1.1 is meant for software exports.
Which SAC code should a design studio use on export invoices?
Many studios use 998393 for other specialty design services, and 998361 where the work is genuinely advertising. Your CA should confirm the right code, especially if you also charge licence or usage fees.
Do I need a separate EDF for each client?
No. One EDF per month can cover all service exports of that month to one or more recipients. Each invoice is a separate row in Part 2B.
How do I treat a 40% advance on a branding project?
If you raise an advance invoice in a month, it goes into that month's EDF as its own row. Note in the remarks column that it's an advance on a project, and quote the contract reference so the bank can link later milestone invoices.
Our studio is a proprietorship. Did the 7 October RBI statement exempt us?
The statement was about individuals providing services abroad under personal contracts. Proprietorships and other business entities should assume they're covered and keep filing until RBI's FAQs say otherwise.
Bottom line
For design studios the EDF is an admin task, not a creative one: keep a clean export invoice series, agree your codes once and file a single form each month. Build the form in our free EDF form generator and use the SAC code finder to double-check codes before invoicing.
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.