How to file an EDF for Google Play developer earnings
Google Play pays developers outside India for apps, in-app purchases, and subscriptions. The earnings report is the payment record. It is not an invoice, and it is not the estimated sales file.
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Microsoft pays Store and Xbox developers in foreign currency after its fee. The paid statement is what belongs on the EDF, as a software export.
Use the payout statement from Partner Center for the month Microsoft paid, not a proceeds estimate. Apps, games, and in-app purchases paid by Microsoft from outside India are service exports from 1 October 2026.
If one statement mixes several products, follow the amounts the statement actually splits. Do not invent a split it does not show.
The service recipient is the Microsoft company named as the payer. Microsoft is the third-party payer. Your invoice number, date, currency, and amount should match the line on the form. The statement itself is not that invoice. The dashboard Microsoft Store template reads the Partner Center payments report.
SAC 998314 and purpose code P0807 are the software pair this site uses for store earnings. Confirm the purpose code with the bank that receives the remittance.
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.
Google Play pays developers outside India for apps, in-app purchases, and subscriptions. The earnings report is the payment record. It is not an invoice, and it is not the estimated sales file.
Steam pays game developers from outside India, usually in USD, after Valve’s share. Declare the payment you received, not the lifetime sales total.
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.