EDF due date and payment deadline calculator
Enter an invoice date to see when its Export Declaration Form is due, when the money must arrive, and the GST date that applies if you export under an LUT.
Last updated 05 Oct 2026 · Not legal or tax advice
EDF due dates for the coming months
| Invoices dated in | EDF due by |
|---|---|
| October 2026 | 30 Nov 2026 |
| November 2026 | 30 Dec 2026 |
| December 2026 | 30 Jan 2027 |
| January 2027 | 02 Mar 2027 |
| February 2027 | 30 Mar 2027 |
| March 2027 | 30 Apr 2027 |
How the dates are worked out
- EDF: within 30 days from the end of the month in which the invoice was raised (FEMA 23(R)/2026-RB, Reg. 3(2)).
- Payment: the full value must be realised within 9 months of the invoice date, or 12 months if invoiced in rupees (FEMA 23(R)/2026-RB, Reg. 5(1) as amended by FEMA 23(R)/(1)/2026-RB). Your bank can extend it.
- GST Rule 96A: 15 days after the later of one year from the invoice date and the payment deadline (including any extension). Applies only to exports under a Letter of Undertaking.
- Regulation 13: one year after the payment deadline.
Some banks (Standard Chartered, HSBC, Bank of America) ask for the EDF on or before the day the money arrives, which can be earlier than the date above.