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.
How to file an EDF for YouTube earnings
English
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.
Use the payment, not the Studio estimate
YouTube Studio Analytics splits estimated revenue by product. Those figures move until the month is finalized, and they are not an invoice. The payable total is the AdSense for YouTube payment.
That payments account is separate from website AdSense. A channel and a website can both pay you in the same month and still be two receipts. Content Manager reports are for partners. A regular channel does not get a Studio payout PDF in their place.
How to describe the service
Ad revenue on YouTube is advertising. SAC 998361 matches online advertising space, and banks often use purpose code P1007. Memberships, Super Chat, Super Thanks, and YouTube Premium are closer to online content. The AdSense receipt usually does not split those products into separate amounts.
If one payment mixes them, describe the service the way the receipt does, and ask the bank if it wants a second line. Do not invent a split the statement does not show. The invoice number is the payment number, and the invoice date is the payment date.
Filing under the 2026 rules
From 1 October 2026 this is an EDF for services, not a SOFTEX form. File within 30 days after the invoice month, or on or before the payment date if the bank agrees the work is a service other than software.
One EDF can cover every recipient invoiced that month. A YouTube payment and a website AdSense payment from the same month can share a form, or you can prepare one PDF per receipt and attach both.
Realise foreign-currency proceeds within nine months of the invoice date, or twelve months if the invoice or settlement is in rupees. Sign the form and give it to the bank that receives the money.
Related guides
How to file an EDF for Meta payouts and Facebook earnings
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.
One EDF for every client invoiced that month
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.