How to file an EDF for Google Play developer earnings

In Play Console, open Download reports, then Financial, then Earnings reports. The file is a CSV named like PlayApps_YYYYMM.csv. An estimated sales report is not the amount that was paid. A zip file has to be opened so you can use the earnings CSV inside.

From 1 October 2026 a developer in India declares that payout on an Export Declaration Form. The amount on the form is what remains in the payout currency after the Google fee. Tax lines on the report are left out. When the file lists more than one app, each app keeps its own amount.

The earnings report does not name you, and it is not an invoice. Raise an invoice for that month in the same currency and for the same amount, and put that invoice number on Part 2B. The service recipient is Google, the company that collected the charges. Google is also the third-party payer.

Apps, in-app purchases, and subscriptions use SAC 998314, software design and development. Banks often report this receipt under purpose code P0807, off-site software exports. Purpose code is not a column in Part 2B. Confirm it with the bank. Write your name, address, PAN, GSTIN if you have one, IE code if the bank asks, and the receiving bank’s AD code.

App earnings are software. File within 30 days after the end of the month in which the invoice was raised. The option to file on or before the payment date is for services other than software, so it does not apply here.

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. Give the signed form to the bank that receives the money, or to Software Technology Parks of India. Leave the certification block empty. Free EDF does not file the form.