If you write code, design, advise or support clients from a desk in India and send the output over email, cloud drives or video calls, the answer for field 1.4 of the EDF is Internet. The harder cases are teams that fly out to a client site, or months where some work went online and some was delivered in person, and those deserve a short note to your bank rather than a guess.
Key takeaways
- Field 1.4 offers six options: Air, Land, Sea, Post/Courier, Internet and Others.
- Work produced in India and delivered online is "Internet". That covers the large majority of service exporters.
- Staff travelling abroad to perform the work is a different pattern. "Others" with a clear description is the usual choice, but confirm with your bank.
- Air, Sea and Land describe how goods move. They rarely fit a service, even if someone took a flight.
- Whatever you choose, keep it consistent with your invoice description and contract.
Why the field exists at all
The EDF is one form for goods, services and software. For a container of auto parts, the mode of transport tells customs and the bank how the shipment left India. Services do not leave by ship, so the form gives you "Internet" and "Others" to describe delivery that has no physical route.
Your bank uses this field alongside the description in 1.21 and the Part 2B rows to understand what you exported. It does not change your deadline or the 9-month realisation rule. It is a descriptive field, but a wrong answer invites questions you do not need.
The four ways a service crosses a border
Trade economists describe services trade in four "modes". You do not need the theory to fill the form, but the vocabulary helps when you talk to your bank or CA.
| Mode | What happens | Typical Indian example | Likely field 1.4 entry |
|---|---|---|---|
| Mode 1: cross-border supply | Service travels, people stay put | Pune team builds an app for a US client | Internet |
| Mode 2: consumption abroad | Foreign client comes to India | Overseas executives attend a training programme in Bengaluru | Others (confirm with bank) |
| Mode 3: commercial presence | You set up an entity abroad | Indian company opens a Dubai subsidiary that bills locally | Usually not an Indian export at all |
| Mode 4: presence of natural persons | Your staff travel to deliver | Engineers spend six weeks at a client plant in Germany | Others (confirm with bank) |
Mode 1 is where Internet belongs. Our glossary entry on Mode 1 supply explains it in more detail.
Worked examples
A straightforward online month
Asha Design Studio in Kochi designed packaging artwork for a Canadian brand in November 2026 and sent final files through a shared drive. Invoice: CAD 4,200. Field 1.4 is Internet. Nothing more to say.
A team that travelled
Kestrel Automation LLP in Coimbatore sent two engineers to commission a control system at a client factory in Poland. Most of the work happened on the client's floor. Invoice: EUR 22,000, dated 18 December 2026.
Ticking Internet would misdescribe this. Kestrel picks Others and writes in 1.21: "Commissioning and on-site engineering services performed at client premises in Poland." It also mentions the travel dates in the Part 2B remarks column. Before filing, Kestrel's accountant asks the branch whether that is how it wants on-site work shown.
A mixed month
Orbit Analytics Pvt Ltd in Hyderabad raised three invoices in January 2027: two monthly data-engineering retainers delivered remotely, and one invoice for a week-long workshop its consultants ran in Singapore. The two retainers are clearly Internet work; the workshop is not.
Field 1.4 is a single box for the whole form, so Orbit has three options:
- Pick Internet (the dominant mode) and explain the workshop in the remarks column of its row.
- Pick Others and describe both delivery patterns in 1.21.
- Ask the bank whether it prefers two EDFs for the month, split by delivery mode.
There is no published rule that settles this, so the right move is a two-line email to the relationship manager and keeping the reply on file. Option 1 is what many exporters will default to, but your bank's preference wins.
Choices that look tempting but rarely fit
Air. Your consultant took a flight to London, so "Air" feels right. But the field is asking how the export was delivered, not how the person travelled. Air is meant for goods shipped as air cargo.
Post/Courier. If you physically courier a hard drive or printed reports to a client, this might fit that one transaction. If the courier is incidental and the real service is the analysis, Internet or Others is the better description. Part 3 of the form, which deals with exports through foreign post offices, is still usually not applicable to services.
Leaving it blank. Some exporters skip 1.4 because "services don't have transport". Banks generally prefer every applicable field filled. Internet is a valid answer, so use it.
How mode of delivery connects to GST
The EDF is a FEMA declaration and does not change your GST position. But the facts behind field 1.4 matter for GST too. When staff perform services physically abroad, questions about place of supply can arise that do not come up for pure online delivery.
If your team regularly works on-site overseas, have your CA look at how those invoices are treated under GST, separately from the EDF. Our article on services delivered on-site abroad walks through that scenario. This is general information, not legal or tax advice.
A quick decision guide
| Your situation | Field 1.4 | What else to do |
|---|---|---|
| All work done in India, delivered online | Internet | Nothing extra |
| All work done at the client's site abroad | Others | Describe on-site delivery in 1.21 |
| Foreign client attended a service in India | Others | Describe it; confirm with bank |
| Mix of online and on-site in the same month | Internet or Others | Explain in remarks; ask bank about splitting |
| Physical deliverable sent by courier | Post/Courier or Internet | Describe the real service, not the packaging |
Frequently asked questions
Is "Internet" correct for software sent through a code repository?
Yes. Pushing code to a client repository, deploying to their cloud account, or sharing builds through a download link are all online delivery. Tick Internet in field 1.4 and Software in field 1.1 if the export is software.
My staff work at the client site abroad for months. Is that still an export?
It can be, but it raises questions beyond the EDF, including GST place of supply and how your contract is structured. Use "Others" in field 1.4, describe the arrangement clearly, and ask your CA and bank to confirm the treatment before you file.
Does choosing the wrong mode of delivery make my EDF invalid?
There is no published rule that a wrong mode invalidates the form. A mismatch with your invoice description may lead the bank to ask questions or return the form for correction. If you realise you chose wrongly, tell the bank and ask how it wants the correction made.
Can one EDF have different delivery modes for different invoices?
Field 1.4 is a single entry for the form, so you cannot tick different modes per invoice. Use the remarks column in Part 2B to explain any invoice that was delivered differently, or ask your bank whether it prefers separate forms.
Does mode of delivery affect the realisation deadline?
No. For services, the full value must be realised within 9 months from the invoice date (12 months if invoiced in rupees), whatever the delivery mode. The filing deadline also stays the same.
Bottom line
For online work, Internet is the honest and expected answer; save "Others" and a clear description for on-site or unusual delivery. Our free EDF form generator defaults to Internet for services and lets you change it, and the field-by-field walkthrough covers the rest of Part 1. If in doubt, read the glossary note on mode of delivery and check with your bank.
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.