How to file an EDF for Google AdSense
A Google AdSense payout from India is usually an export of advertising services. Here is what to put on the EDF, which SAC code fits, and when the form is due.
English
These notes explain how to prepare an Export Declaration Form for service exports from India under the rules in force from 1 October 2026. They are in English only. Free EDF does not file the form. You still give it to your bank.
A Google AdSense payout from India is usually an export of advertising services. Here is what to put on the EDF, which SAC code fits, and when the form is due.
Facebook and Instagram earnings paid by Meta are service exports when you are in India. Use the payout statement for the invoice line, and give the form to the bank that receives the money.
A PayPal receipt shows who paid you and what reached your balance. You still choose the service code, and you add your own name and address before the form is ready for the bank.
YouTube pays creators through AdSense for YouTube, which is a different payments account from a website. The finalized payment is the figure that belongs on the EDF.
AdMob earnings are advertising receipts. The performance report is not the payment. Use the transactions list or the printable receipt, the same way you would for website AdSense.
The filing clock starts from the invoice month. Realisation is a second, longer clock. Both dates changed with the rules that took effect on 1 October 2026.
Goods use Part 2A. Services use Part 2B. Each overseas recipient you invoiced that month gets a line, and the header of the form still identifies you and your bank.
Part 2B asks for a Service Accounting Code, the same family of code used on a GST invoice. The bank’s purpose code is a different label, and it is not a column on the form.
You no longer need a separate declaration for every overseas client. Group the month’s invoices on one form, and skip any month in which you raised no export invoice.
State Bank of India had not published a separate export declaration form for services when this website was built. The form to prepare is the annex to the 2026 regulations, addressed to SBI.
The filing dates and form fields are summarised on the EDF form guide. A filled form for a payout receipt can be prepared on the dashboard.