EDF filing deadline for service exports
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.
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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.
Under the regulations in force from 1 October 2026, one Export Declaration Form may cover every recipient you invoiced in that month. Each recipient still gets a Part 2B line: name, country, invoice number, date, currency, amount, net realisable value, and SAC code.
A writing client, an AdSense payment, and a PayPal invoice can share the form when the invoice dates fall in the same month. They should not share it when the invoices fall in different months.
The AdSense, Meta, and PayPal tools on the dashboard build one PDF from one receipt. That is a convenience when you only have that payout. It does not stop you putting several receipts on one annex.
The State Bank of India page on the dashboard is the annex itself, with room for more than one Part 2B line. It does not read your saved invoices. You type the lines you want on that form.
If you keep invoices in the dashboard, those records stay in this browser. They are a checklist. They are not submitted anywhere.
A month with no export invoice does not need a blank EDF. Do not file a form just because a platform showed estimated earnings. Wait for the invoice, or for the finalized payment you are treating as the invoice, and file that month.
The due date is still 30 days after the invoice month, with the option for services other than software to file on or before the payment date. Realisation remains nine months from each invoice date, or twelve months where that invoice or its settlement is in rupees.
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.
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.
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.