Exporting Services to Australia From India: EDF, Invoicing and Payment Guide

Exporting services to an Australian client from India works like any other service export: you raise an invoice, usually in AUD or USD, receive the money in your Indian bank, and declare the invoice on that month's EDF with "Australia" in the country column of Part 2B. Two Australia-specific habits save trouble: date your invoices by Indian date even though your client is several hours ahead, and expect the client's accounts team to send a supplier or tax form before the first payment. The money must reach India within 9 months of the invoice date.

Key takeaways

• Invoice in AUD if the client prefers, or USD if you want a more widely traded currency; agree this in the contract.
• Payment usually arrives by international wire or through a payment service; your Indian bank is the AD bank for the EDF.
• Australian clients often send supplier onboarding or tax forms; answer accurately and take advice on anything about withholding.
• India and Australia have a double taxation avoidance agreement (DTAA); it matters if any tax is withheld.
• Each invoice is a row in Part 2B with country "Australia", filed within 30 days from the end of the invoice month.

Choosing the invoice currency

Most Indian exporters billing Australian businesses use AUD or USD. Whichever you pick, the currency on the invoice must match the currency column in Part 2B, and payment should ideally arrive in the same currency to keep EDPMS matching simple.

How Australian clients usually pay

Common routes include:

• International wire (SWIFT) from the client's Australian bank to your Indian bank account. Keep your SWIFT code, account details and any intermediary bank instructions on the invoice.
• Payment services or collection accounts that let the client pay locally in AUD while the provider remits to India. Check each provider's current terms for India.
• Card or online payment links through cross-border payment gateways, more common for small invoices.

Whatever the route, the bank where the money lands in India is your AD bank for the EDF. Ask it for a FIRA or payment advice for each credit and check the purpose code.

Paperwork Australian clients may ask for

Australian businesses typically onboard suppliers with a form covering bank details, business registration and tax status. You may be asked about an ABN (Australian Business Number). As an Indian business without Australian presence, you will usually not have one. Explain that you are a non-resident supplier based in India and provide your Indian registration details.

Some clients' accounts teams apply specific rules to suppliers without an ABN or to payments to non-residents. We are not going to state Australian withholding rules here; ask the client what its accounts team needs, and if anyone mentions withholding tax, involve your CA before agreeing. If tax is withheld, get a statement showing the amount, since the India–Australia DTAA and Form 67 may let you claim credit in India.

Questions about whether Australian GST applies to your service are also for the client's adviser and your CA, not assumptions.

Time zones and invoice dates

Australia is several hours ahead of India, which creates a small but real problem at month-end. If you send an invoice at 10 pm IST on 31 October, it is already 1 November in Sydney. Your EDF month is set by the invoice date, so date invoices by your own Indian calendar and keep that consistent across the invoice, your GST records and Part 2B.

A related point: Australia's financial year runs July to June, while India's runs April to March. If your client asks for a "year-end" statement of invoices, be clear which year you mean.

A worked example

Eucalyptus Digital Pvt Ltd in Kolkata builds data dashboards for a Melbourne logistics company. In November 2026 it raised:

Eucalyptus lists all three in Part 2B of its November EDF, country Australia, currency AUD, SAC 998314 (IT design and development), and files by 30 December 2026. At an assumed rate of ₹55.00 per AUD, the total is AUD 22,000 = ₹12,10,000. The rate is illustrative; Eucalyptus uses its documented rate method.

The client pays sprint 4 on 28 November by wire. The bank's payment advice shows AUD 9,780, the difference being an intermediary charge. Eucalyptus notes the shortfall in its register. Each invoice is under ₹10 lakh, so it can close EDPMS entries through a periodic declaration of realisation using our realisation declaration tool.

GST and the EDF together

For GST, a service to an Australian business located in Australia usually has its place of supply outside India, and can be zero-rated if all Section 2(6) IGST Act conditions are met. Most exporters use an LUT and print "Supply meant for export under LUT without payment of IGST" on the invoice. Our export invoice generator includes this.

The EDF is a FEMA declaration and does not change your GST or income-tax position.

This article is general information, not legal or tax advice. For Australian tax questions, your client's advisers and a CA with cross-border experience are the right people to ask.

Frequently asked questions

Should I invoice Australian clients in AUD or USD?

Either works. AUD is easier for the client, while USD is familiar to Indian banks. Agree the currency in the contract and keep the invoice currency, payment currency and EDF Part 2B currency the same wherever possible.

What country do I enter in the EDF for an Australian client?

Enter Australia in the country column of Part 2B and in field 1.17 if Australia is the destination for the month's exports. Use the client's location, not the location of any intermediary bank.

My Australian client asked for an ABN. What should I do?

An Indian business with no Australian presence generally will not have an ABN. Tell the client you are a non-resident supplier based in India and share your Indian business details. If withholding is mentioned, consult your CA before agreeing to anything.

Does the India–Australia DTAA affect my EDF?

No. The DTAA is about income tax and does not change your EDF obligations. It becomes relevant if Australian tax is withheld from your payment, because it may help you claim credit in India through Form 67.

How long do I have to receive payment from an Australian client?

For services, full export value must be realised within 9 months from the invoice date, or 12 months if invoiced in Indian rupees. Your AD bank can extend the period on a reasoned request.

Bottom line

Australian clients are straightforward to serve once currency, onboarding forms and invoice dates are settled. Raise compliant invoices with our export invoice tool and declare them each month with the free EDF form generator.