How to Fill the EDF Form for Export of Services: Field-by-Field Walkthrough

Filling the EDF for services takes about twenty minutes once you have your invoices, AD code and IEC in front of you. You complete Part 1 (general information, fields 1.1 to 1.22), add one row in Part 2B for every invoice raised that month, leave the goods parts blank, and sign the Part 4 declaration after striking out the options that do not apply.

Key takeaways

• Gather four things first: the month's export invoices, your AD code, IEC (if you have one) and GSTIN/PAN.
• Several Part 1 fields are goods-only and read "N/A" for services: 1.3, 1.14, 1.18 and 1.20.
• Part 2B is the heart of a services EDF. Each invoice is a separate row with its own currency, amount and SAC code.
• Part 4 has pairs of alternatives. Strike out the ones that are wrong for you; do not leave both standing.
• Part 5 belongs to the bank or specified authority. Leave it alone.

The example we will use

Nimbus Labs Pvt Ltd is a 40-person software company in Pune. It builds and maintains custom web applications for overseas clients and banks with a private-sector AD bank in Baner. In October 2026 it raised two export invoices:

• NL/26-27/041 dated 8 October 2026 to Brightline Health Inc., Austin, USA, for USD 18,000.
• NL/26-27/042 dated 21 October 2026 to Harbour & Finch Ltd, Bristol, UK, for GBP 6,500.

Both go on a single EDF, because one EDF per month can cover all service exports of that month to one or more recipients. The form is due within 30 days from the end of October, which is 30 November 2026.

Part 1: general information, field by field

The table below shows every Part 1 field with the value Nimbus Labs would enter. Swap in your own details as you go.

The fields people get wrong

1.1 Type of export. The form offers Goods, Services and Software. Nimbus Labs writes and delivers code, so it ticks Software. A firm that only gives IT advice, or a design or consulting business, would tick Services. Since SOFTEX has gone, software exports sit on this same EDF.

1.4 Mode of delivery. The options are Air, Land, Sea, Post/Courier, Internet and Others. Work delivered online is "Internet". If your team physically travels abroad to deliver, read our note on mode of delivery for services.

1.6 AD code. This is not your IFSC or SWIFT code. It identifies the branch for export transactions, and only the branch can give it to you. See the glossary entry on the AD code if you have never seen one.

1.12 Mode of realisation. Letters of credit and bank guarantees are rare in services. Advance payments and ordinary wire transfers fall under "Others".

1.22 Total value. Add the rupee value of every Part 2B row. Nimbus used an illustrative ₹84 per USD and ₹110 per GBP, giving ₹15,12,000 plus ₹7,15,000. Whatever rate you use, use it consistently and note the source; ask your bank if it expects a particular reference rate. Write the amount in words using lakh and crore.

Part 2A and Part 3: leave them blank

Part 2A is for goods. Part 3 covers exports sent by post or courier through a foreign post office. A pure services exporter fills neither. Leaving them blank is correct, not an omission.

Part 2B: one row per invoice

Part 2B has these columns: serial number, recipient name and address, country, invoice number, invoice date, currency, amount, net realisable value (NRV), description of services, SAC code, contract number and date, and remarks. Here is how Nimbus Labs fills it.

A few practical points:

• Amount is the invoice amount in the invoice currency, not rupees.
• NRV is what you expect to realise after any deductions agreed in the contract, such as a commission. With no such deductions, it equals the invoice amount. Our guide on net realisable value covers the edge cases.
• SAC code should match the code on your GST invoice. If you are unsure, check it with the SAC code finder and confirm with your CA.
• Contract number and date can be a master services agreement, statement of work or purchase order. If you work on email acceptance, note that in remarks.

Part 4: the exporter's declaration

Part 4 reads as one long sentence with alternatives. You strike out the wrong option in each pair:

Then enter the date by which the full value will be received. For services, realisation is due within 9 months from the invoice date (12 months for rupee invoices), so Nimbus writes the later of its two deadlines: 21 July 2027. Add the date, the authorised signatory's name and signature, and the company seal if your bank asks for one.

If one invoice was paid before you file and another was not, you have a mixed case. Many exporters simply use "will be received" for the month, but ask your bank how it prefers mixed months to be shown.

Before you submit

Run through this short list:

1. Total in 1.22 equals the sum of Part 2B rows converted to rupees.
2. Every invoice dated in the month appears once, and only once.
3. Invoice numbers and dates match your GST invoices exactly.
4. The AD code belongs to the branch where the foreign money arrives.
5. Signature and name match the bank's authorised signatory records.

How you send the form, whether at the branch, by email or through a trade portal, depends on your bank's published policy. Ask your relationship manager. This walkthrough is general information, not legal or tax advice.

Frequently asked questions

Do I need a separate EDF for each foreign client?

No. One EDF per month can cover all your service exports of that month, to one or more recipients. Each invoice becomes its own row in Part 2B, and field 1.13 can simply refer to Part 2B.

What should I write in field 1.2, the form number?

Leave it blank unless your bank allots a number. Some banks assign their own reference when they record the form. Keep whatever acknowledgement they give you.

Should I tick Software or Services in field 1.1?

Tick Software if you are exporting software development or delivery, and Services for other services such as consulting, design or marketing. If your month mixes both, ask your bank whether it wants one form with a note or two separate forms.

Is the IEC field mandatory for service exporters?

The EDF has a field for the IEC, so fill it if you have one. Many service exporters hold an IEC to claim benefits. If you do not have one, ask your bank whether it will accept the form without it.

Can I file the EDF before the month ends?

For services other than software, the EDF may also be submitted on or before the date payment is received. Otherwise the standard rule is within 30 days from the end of the invoice month. Filing early is fine as long as the month's invoices are complete.

Bottom line

Fill Part 1 once, give every invoice its own Part 2B row, and strike out the wrong alternatives in Part 4. The quickest way to get it right is to enter your details in our free EDF form generator, which lays out every field in order and builds the Part 2B table for you.