Filling the EDF takes about twenty minutes if everything is on your desk and half a day if it is not. Use this EDF checklist to gather 15 items before you open the form: your identity codes, your bank's AD code, the month's invoices, contract references and a few decisions you only need to make once. Tick them off and the form almost fills itself.
Key takeaways
- Most of the checklist is a one-time setup: PAN, GSTIN, IEC, AD code and authorised signatory rarely change.
- The monthly part is short: the month's export invoices, any credit notes and any advances already received.
- The EDF is due within 30 days from the end of the month in which you raised the invoice.
- Keep a single folder per month so the EDF, invoices and bank advices sit together.
Part A: the one-time items
Collect these once, save them in a "master data" note, and reuse them every month.
1. PAN
Your business PAN goes in field 1.9. For a company or LLP, it is the entity's PAN, not a director's or partner's.
2. GSTIN
Field 1.8. If you have multiple registrations, use the one from which the export invoices were issued.
3. IEC, if you have one
Field 1.7 asks for the Importer-Exporter Code issued by DGFT. Many service exporters hold one because they need it to claim benefits. If you have it, fill it. If you are unsure whether you need one, read our note on the IEC and ask your CA.
4. AD code of your bank branch
Field 1.6. The AD code identifies the Authorised Dealer bank branch that handles your export transactions. It is not your IFSC and not the SWIFT code. Ask your branch or relationship manager for it in writing. If they are slow, our AD code request letter gives you a ready format.
5. AD bank name and branch address
Field 1.10. Normally the bank where your foreign money lands.
6. Exporter name and registered address
Field 1.11. Use the exact legal name as it appears with your bank and on your GST registration.
7. Category of exporter
Field 1.5 offers Custom DTA units, SEZ, 100% EOU, Warehouse export and Others. Most service businesses outside an SEZ pick DTA or Others; SEZ units file with the Development Commissioner instead of the bank. Decide once, with your CA if needed, and stay consistent.
8. Authorised signatory
Decide who signs Part 4. For a company, that is usually a director or someone authorised by a board resolution. Make sure your bank has this person's signature on record.
Part B: the monthly items
These change every month. Gather them in the first week after month-end.
9. Every export invoice raised in the month
Each one becomes a row in Part 2B. Pull them from your accounting software by date, not by client, so you do not miss a one-off invoice.
10. Recipient details for each invoice
Legal name, address and country of each client, exactly as printed on the invoice.
11. Contract or SOW references
Part 2B has a column for contract number and date. Note the master agreement or purchase order that each invoice falls under.
12. SAC code for each service
The six-digit GST code you put on the invoice. If you have never been sure, run your services through the SAC code finder and confirm with your CA.
13. Credit notes and known deductions
If you issued a credit note or agreed a discount before filing, you need the reduced value for the net realisable value column.
14. Advances and payments already received
If a client has already paid, Part 4 lets you say the value "has been received" instead of "will be received". Keep the bank advice or FIRA handy.
15. Exchange rate and the rupee total
Field 1.22 asks for the total value in rupees, in figures and words. Decide which rate you use (the one in your books is common) and apply it the same way every month. Ask your bank or CA if they want a specific rate.
The checklist at a glance
| # | Item | Where it goes | How often |
|---|---|---|---|
| 1 | PAN | 1.9 | Once |
| 2 | GSTIN | 1.8 | Once |
| 3 | IEC | 1.7 | Once |
| 4 | AD code | 1.6 | Once |
| 5 | AD bank name and address | 1.10 | Once |
| 6 | Exporter name and address | 1.11 | Once |
| 7 | Category of exporter | 1.5 | Once |
| 8 | Authorised signatory | Part 4 | Once (update on change) |
| 9 | Month's export invoices | Part 2B rows | Monthly |
| 10 | Recipient details | Part 2B, 1.13 | Monthly |
| 11 | Contract references | Part 2B | Monthly |
| 12 | SAC codes | Part 2B | Monthly |
| 13 | Credit notes, discounts | Part 2B NRV, remarks | Monthly |
| 14 | Payments already received | Part 4 | Monthly |
| 15 | Exchange rate and INR total | 1.22 | Monthly |
A quick run-through
Pixelforge Technologies Pvt Ltd invoices two clients: a US company and a Singapore company. Say it raises four invoices worth USD 9,800 in total in November 2026. Its master data note already holds PAN, GSTIN, IEC, AD code, bank address and the director who signs.
On 3 December, the finance executive exports November's invoices from the accounting system, checks that one Singapore invoice already has a FIRA (paid early), notes a USD 200 discount agreed on another, and converts the invoice values at the book rate of ₹84 per dollar: ₹8,23,200, with the discount shown in that row's net realisable value. She fills the form, the director signs, and it goes to the bank well before 30 December 2026.
Nothing in that process was difficult. It was fast because items 1 to 8 were already done.
Things the checklist does not cover
A few items sit outside the EDF but are worth checking while you are at it:
- Realisation dates. Services invoices must be realised within 9 months of the invoice date (12 months if invoiced in rupees). Note each invoice's deadline.
- The ₹10 lakh declaration. For invoices up to ₹10 lakh, the bank may close the EDPMS entry on your declaration that the money has come in. That is a separate document from the EDF, often given quarterly. Our realisation declaration tool prepares it.
- GST. The EDF does not change your GST or income-tax position. Your LUT, invoices and returns carry on as before.
Banks publish their own policies on how they accept EDFs, so the submission channel varies. This is general information, not legal or tax advice.
Frequently asked questions
Which items on the EDF checklist change every month?
Only the invoice-level items: the month's invoices, recipient details, contract references, SAC codes, credit notes, payments already received and the rupee total. The identity items such as PAN, GSTIN, IEC and AD code stay the same unless your business changes.
Is the AD code the same as my IFSC?
No. The IFSC identifies a branch for domestic transfers, the SWIFT code identifies a bank for international messages, and the AD code identifies the branch for export transactions. Ask your branch for the AD code specifically.
Do I need an IEC to file the EDF?
The form has a field for it, and you should fill it if you have one. Whether you must obtain one depends on your situation and the benefits you claim. Check with your CA.
What if a client paid before I filed the EDF?
That is fine. In Part 4 you can strike out "will be received" and keep "has been received". Keep the FIRA or bank advice for that payment with your EDF copy.
How early can I start preparing?
As soon as the month ends and every invoice for that month is final. Starting in the first week leaves time to chase missing contract references or a late credit note before the due date.
Bottom line
Do the one-time items once, keep a monthly folder, and the EDF becomes a short routine. When your checklist is ready, open the free EDF form generator and check your deadline with the due date calculator.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.