SAC codes on the EDF for freelancers
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.
What to enter in Part 2B of the EDF
English
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.
Header first, then the lines
The annex published with the 2026 regulations is the form. The header carries your name and address, PAN, GSTIN if you are registered, Importer Exporter Code if you have one, and the authorised dealer’s name, address, and AD code.
Mode of delivery for remote work is internet. Shipping bill number, port of loading, port of discharge, and let export order do not apply to a service sent online. Mode of realisation is a letter of credit, a bank guarantee, or other. A platform payout is normally “other”.
One line per recipient
Part 2B asks, for each recipient, for the name and address, the country, the invoice number and date, the currency and amount, the net realisable value, the contract details if you have them, a description of the service, the SAC code, and remarks.
Net realisable value is what you expect to receive after commission, discount, or other deductions. If nothing is deducted, it matches the invoice amount. If a platform fee is the deduction you are declaring, the net can sit below the invoice total. Keep the invoice and the form on the same figures.
The purpose code used on the bank’s remittance advice is not a Part 2B column. Put the service description and the SAC code on the line. Let the bank apply the purpose code.
Third party and the declaration
When Google, Meta, PayPal, or another company pays you, that company is the third party. The form asks for the third party’s name, address, and relationship to you. The service recipient remains the overseas client or the platform entity on the invoice.
You declare that you will deliver the full export value within the realisation period: nine months from the invoice date, or twelve months if the invoice or settlement is in rupees. The latest of those dates is the one that covers every line on the form.
Part 3, for a foreign post office or courier parcel, applies only if you actually sent the service that way. Internet delivery does not need it. Sign the declaration. The specified authority completes section 5.
Related guides
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.
How to file an EDF for a PayPal payment
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.