How to file an EDF for Google AdSense

From 1 October 2026, a person in India who exports services files an Export Declaration Form. Advertising space supplied to Google AdSense is generally that kind of export: the work is done from India, and the payer is outside India.

The form states the full export value. You give it to the bank that handles the foreign-exchange receipt. Free EDF can copy a payment receipt onto a form. It does not send the form to the bank or to the Reserve Bank of India.

Website AdSense and AdMob often share one payments account. YouTube uses a separate AdSense for YouTube account. File from the account that actually paid you, and keep each payment with the invoice month it belongs to.

Part 2B of the form takes one line for the overseas recipient. For an AdSense payout, the practical invoice number is the payment or statement number, and the invoice date is the payment date. The invoice amount is the amount received on that receipt.

A payout receipt is a thin stand-in for an invoice. If you are registered for GST, raise a tax invoice for the same number, date, currency, and amount, and use the same Service Accounting Code on both. The filing month is the month of that invoice.

Google, or the company that sends the money, is the third-party payer. The service recipient is the overseas AdSense entity named on the receipt. Record the third party’s name, address, and relationship when the form asks for them.

Advertising services use SAC 998361. A matching description is online advertising space supplied through Google AdSense. Keep that code identical on the invoice and on Part 2B.

Banks often report this receipt under purpose code P1007, advertising and market research. Purpose code is not a column in Part 2B. The bank applies it when the payment is reported. It should describe the same service as the SAC code.

File within 30 days after the end of the month in which the invoice was raised. Invoices dated in October 2026 are due by 30 November 2026. Advertising is generally a service other than software, so you may instead submit the form on or before the day the payment arrives. Ask the bank if you are unsure which description fits.

Foreign-currency proceeds are to be realised and brought into India within nine months from the invoice date. If the invoice or the settlement is in rupees, the period is twelve months. The January 2026 text used fifteen and eighteen months. The 22 September 2026 amendment replaced those periods before the rules began.

A receipt form still needs your PAN, GSTIN if you have one, Importer Exporter Code if the bank asks for it, and the name and AD code of the bank that receives the money. Those fields stay blank until you write them. Sign the declaration, and leave the bank’s certification block empty. The bank enters the form in EDPMS.