What to enter in Part 2B of the EDF
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.
SAC codes on the EDF for freelancers
English
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.
Use the code for the work you did
The SAC code on the EDF should match the invoice. Advertising, software, design, and consulting each have their own code. Picking a code because a platform paid you, rather than because of the work, is what creates a mismatch when the bank later matches the receipt.
If you are registered for GST, the tax invoice and Part 2B should carry the same code and the same amount.
Codes this site uses
Software design and development is 998314. IT consulting and support is 998313. Hosting and IT infrastructure is 998315. Advertising services, including AdSense and AdMob space, are 998361. Specialty design is 998391. Management consulting is 998311. Business consulting is 998312. Video and audio-visual production is 999612, and only when the invoice is for production.
Other online content, which is the description used here for a Meta payout, is 998439. That code is not offered on the general service list, because it is tied to that content payout rather than to a production invoice.
Purpose codes sit beside the SAC, not inside it
Advertising receipts are often coded P1007. Software consultancy and implementation are often P0802, and off-site software exports are often P0807. Hosting is often P0803. Consultancy, design, and production are often P1006, though the bank may confirm a nearer code. Meta content payouts are often P1101, audio-visual and related services.
An advance for software is a different purpose code, P0103, and it is not a substitute for the SAC on the invoice. The bank applies the purpose code on the inward remittance. Your job on the EDF is the SAC and a plain description of the service.
Related guides
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 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.