EDF Due Date for February 2027 Invoices: File by 30 March 2027

Every service export invoice dated between 1 and 28 February 2027 must go on an EDF submitted by 30 March 2027. That is 30 days from the end of February under Regulation 3(2), and because the deadline lands a day before the financial year closes, it is worth filing early rather than in the last-week rush.

Key takeaways

• February 2027 has 28 days, so the EDF for February invoices is due on 30 March 2027.
• One EDF covers every service export invoice dated in February, to any number of clients.
• Each February invoice must be realised within nine months of its own date: by 1 to 28 November 2027.
• For non-software services, you may instead submit on or before the date payment is received.
• March is also financial year-end: plan your LUT for FY 2027-28 and a reconciliation of the year's EDFs.

How the date is worked out

The rule is the same every month: the EDF is due within 30 days from the end of the month in which the invoice was raised.

The January figure catches people out because February is short; the February deadline is more intuitive. Our EDF due date calculator gives you the date for any invoice, and the due date table lists the whole year.

Which invoices count

The test is the invoice date. An invoice dated 28 February 2027 belongs to February even if you emailed it to the client on 2 March. An invoice for February's work dated 1 March belongs to March.

For services other than software, the Regulations also allow the EDF to be submitted on or before the date payment is received. If a February invoice is paid on 10 March, filing by 10 March satisfies that alternative. Most exporters find it simpler to file one monthly EDF and work to the 30-day deadline.

If an advance arrives before the invoice is raised, tell your bank what it relates to; some banks hold unexplained foreign credits until they have the EDF or an explanation.

Realisation dates for February invoices

Each invoice has its own nine-month clock (twelve months if you invoice and settle in rupees).

If a client is likely to pay late, ask your AD bank for an extension with reasons before the date passes. Our article on protecting your nine-month window has practical steps.

Worked example

Tidewater Analytics Pvt Ltd, a Kolkata data-engineering firm, raises five export invoices in February 2027:

Tidewater prepares one EDF with five rows in Part 2B, totals the rupee value in field 1.22 and submits on 12 March 2027, well ahead of 30 March. Its bank must enter the EDF into EDPMS within five working days. Invoice 401 is above ₹10 lakh in rupee terms, so when paid it will need the invoice, FIRA and matching instructions. The other four can be closed through a periodic declaration once realised.

What else is happening in March 2027

March is busy for every Indian business, and service exporters have a few extra items. We list them at a high level; check exact due dates on the GST portal and with your CA rather than relying on memory.

• GST returns for February fall due during March. Check the current due dates for GSTR-1 and GSTR-3B on the GST portal.
• LUT for FY 2027-28. An LUT is filed for each financial year. If you export without paying IGST, file a fresh LUT on Form GST RFD-11 before you raise April 2027 export invoices. Our article on LUT renewal for FY 2027-28 explains the steps.
• Year-end reconciliation. Match every export invoice of FY 2026-27 to its EDF month, FIRA and closure status. This is the first financial year with EDFs, so expect some loose ends from October and November.
• Quarterly ₹10 lakh declaration. If you give your bank a quarterly realisation declaration for small invoices, the January–March quarter ends on 31 March. Our realisation declaration tool prepares it.
• Advance tax and income-tax planning for the year, with your CA.

This is general information, not legal or tax advice.

A mini checklist for the February EDF

Work through this in the first week of March:

1. Export a list of all invoices dated 1–28 February 2027 to foreign clients.
2. Remove any domestic invoices and any pre-October 2026 items that do not belong.
3. Check each row: client name and address, country, invoice number, date, currency, amount, net realisable value, description, SAC code, contract reference.
4. Add remarks for advances, part payments or third-party payers.
5. Calculate the total rupee value for field 1.22, in figures and words.
6. Fill Part 1, strike out the alternatives in Part 4 that do not apply, and sign.
7. Submit through your bank's accepted channel and save the acknowledgement.
8. Add the nine-month realisation dates to your calendar.

Frequently asked questions

When is the EDF due for invoices dated in February 2027?

By 30 March 2027. The rule is 30 days from the end of the invoice month, and February 2027 ends on 28 February.

Can I file the February EDF in April with my March invoices?

No. Each month's invoices have their own deadline. February invoices are due by 30 March 2027; March invoices by 30 April 2027. You can file each month's EDF separately.

What if I miss 30 March 2027?

File as soon as possible with a short explanation. The AD bank may accept a delayed EDF for reasonable cause, but late filing can delay credits and matching, so treat the date as firm.

When must February 2027 invoices be paid?

Within nine months of each invoice's date for foreign-currency invoices, so between 1 and 28 November 2027. Rupee invoices get twelve months.

Do I need a new LUT before filing the February EDF?

No. The February invoices fall in FY 2026-27 and are covered by that year's LUT. You need a new LUT for invoices raised from April 2027 onwards.

Bottom line

February's EDF is due on 30 March 2027, the day before the financial year closes. File it early, line up your FY 2027-28 LUT, and use the free EDF form generator to turn February's invoice list into a signed form.