EDF format for services: every field explained

The five parts

• Part 1: general information. You fill it.
• Part 2A: export value of goods. Leave it out for services.
• Part 2B: export value of services, one row per invoice. You fill it.
• Part 3: exports by post or courier (goods only). Leave it out.
• Part 4: your declaration. You sign it.
• Part 5: certification by the bank (or STPI). Leave it blank.

Part 1: general information

Field	What to write as a service exporter
Type of export	Service
Form No.	Leave blank unless your bank gives you a number. Never make one up.
Shipping Bill No. and Date	Not applicable (goods only)
Mode of Transport/Delivery	Internet
Category of Exporter	The options are Custom (DTA units), SEZ, 100% EOU, Warehouse export and others (specify). Freelancers usually pick "others", specified as "Service exporter". Some banks may expect "Custom (DTA units)"; ask yours.
AD code	Your bank's Authorised Dealer code for export reporting. Ask your branch; the format varies.
IE Code	Your IEC, if you have one. Not legally required for services, but several banks ask for it.
AD Name and Address	Your bank and branch address
GSTIN	If you are GST-registered
PAN	Your PAN (required)
Exporters Name and Address	Your name and address
Mode of Realisation	Usually "Others" (advance payment, etc. including transfer or remittance to a bank account). L/C and BG are rare for freelancers.
Consignee Name and Address	Your client. With several clients in the month: "As per Part 2B".
Port of Loading, Port of Discharge, Date of LEO	Not applicable (goods only)
Third Party name and Address	Fill this when someone other than your client pays you, for example Deel, Upwork or Remote, or the client's parent company.
Relationship between Exporter and Third Party	For example: "Payment platform engaged by the service recipient". The bank decides whether to accept a third-party payment (Regulation 8).
Country of Final Destination	Your client's country, or "As per Part 2B" for several
Description of Goods/Services	A short summary, e.g. "Software development and IT consulting services"
Total FOB/Services value in words (INR)	The Part 2B total converted to rupees, in words. The regulations don't prescribe a rate; use the rate on each invoice and keep its source.

Part 2B: export value of services

One row per invoice raised in the month for payment into this bank.

Column	What to write
S. No.	1, 2, 3…
Service recipient Name and Address	Your client
Country	Client's country
Details of Invoice	Invoice number, date, currency and amount
Net Realisable value	What you expect to receive. Usually the invoice amount; less if a known deduction applies.
Contract No., if any, and Date	Contract, SOW or purchase order reference
Description of services	What you invoiced for
SAC Code	The 6-digit Services Accounting Code, as on your invoice. See SAC codes for freelancers.
Remarks	e.g. "Paid via Deel (third party)" or "Advance received on 5 Oct 2026"

Part 4: your declaration

The declaration is printed on the form; don't reword it. You confirm the particulars are true and undertake to bring the full value into India "on or before" a date within the RBI period: 9 months from the invoice date, or 12 if invoiced in rupees. Strike out the alternatives that don't apply (marked "@" on the form), then sign and date it.

Where to get the form

The official text is the Annex to FEMA 23(R)/2026-RB, Annex (EDF). Some banks publish it with their own name or numbering (Axis Bank calls it "Annexure 6"), and a few have their own templates or want an invoice-wise annexure. Use your bank's version if it has one.

easylancing fills the form from your invoices in the Annex layout, with Part 2B as a spreadsheet and a covering letter. Try it free.