Realisation Declaration for Invoices up to ₹10 Lakh: Sample Format

A realisation declaration is a short signed statement telling your AD bank that the money for listed export invoices of up to ₹10 lakh each has been received, so the bank can close those EDPMS entries. Under Regulation 4(2) of the 2026 Export and Import Regulations, the bank may close entries for such invoices on your declaration, without you sending invoice-by-invoice payment evidence — and one declaration can cover many invoices over a period such as a quarter.

Key takeaways

• The declaration applies to invoices up to ₹10 lakh (or the foreign-currency equivalent). Larger invoices need invoice, payment evidence and matching instructions.
• It is separate from the EDF. The EDF declares exports; this declaration confirms they've been paid.
• You can give it periodically — monthly or quarterly — covering many invoices in one document.
• Banks may have their own preferred format. Ask first; if they don't, a clear letter with an invoice table works well.

Where the declaration fits

Think of the export cycle in three documents:

1. Invoice — raised to your foreign client.
2. EDF — filed within 30 days from the end of the invoice month, listing that invoice in Part 2B. The bank enters it into EDPMS within 5 working days.
3. Closure — once paid, the EDPMS entry is closed. For invoices above ₹10 lakh that needs evidence; for invoices up to ₹10 lakh, your declaration can be enough.

The declaration is about step 3. It saves exporters with many small invoices from sending dozens of FIRAs and matching notes every month. Our explainer on the ₹10 lakh declaration covers the rule in more depth.

What the declaration should contain

The remittance reference column is optional but helpful. If the bank ever wants to check one entry, it can find the credit quickly.

Sample format

Adapt this text to your business and your bank's requirements. Print it on your letterhead.

To: The Branch Manager, [AD bank name], [branch address]

Subject: Declaration of realisation of export proceeds for invoices up to ₹10 lakh — [period]

Dear Sir/Madam,

We, [exporter name], [address], holding PAN [PAN], GSTIN [GSTIN] and IEC [IEC, if any], maintaining account no. [account] with your branch, have filed Export Declaration Forms (EDFs) with you for the export of services listed below.

We declare that the export value of each invoice listed in the table below does not exceed ₹10 lakh (or its equivalent in foreign currency), and that the amounts shown have been realised on the dates stated. We request you to close the corresponding entries in EDPMS.

[Invoice table]

We confirm that the information above is true and correct, and that we will provide supporting documents if required.

For [exporter name]
[Name], [Designation]
Date: [date]

Keep the wording factual and plain. Avoid adding promises or conditions the bank hasn't asked for.

Worked example: a quarterly declaration

Juniper Lane Studios LLP, Jaipur, provides design services to clients abroad. Between April and June 2027, it was paid for nine invoices, eight of which are under ₹10 lakh.

The ninth invoice, for USD 14,000 (about ₹11.8 lakh), is above the threshold. Juniper Lane sends the bank that invoice with its FIRA and matching instructions separately.

Small differences in the "realised" column reflect bank charges deducted abroad. Juniper Lane notes this below the table: "Shortfalls reflect remitting/intermediary bank charges." Ask your bank whether it wants a specific explanation for shortfalls.

Juniper Lane signs the declaration on 8 July 2027 and sends it to its bank alongside its June EDF.

Tips for using declarations well

• Keep the evidence even if you don't send it. File each FIRA or bank advice with the invoice. If the bank asks, you can answer in minutes.
• Never include an invoice above ₹10 lakh. Check the rupee value carefully when exchange rates move.
• Don't declare partly paid invoices as fully realised. State the amount actually received, or wait.
• Pick a rhythm and stick to it. Quarterly works for most. Our article on a calendar approach to quarterly declarations sets out a schedule.
• Match the EDF month. Showing which month's EDF each invoice appeared on helps the bank find the entry.

This is general information, not legal or tax advice. Your AD bank may prescribe its own format, and that takes precedence.

Frequently asked questions

Is the realisation declaration the same as the EDF?

No. The EDF declares your exports and is filed within 30 days from the end of the invoice month. The realisation declaration confirms that invoices up to ₹10 lakh have been paid, so the bank can close their EDPMS entries. They're separate documents.

How often can I give a realisation declaration?

The Regulations allow it to be given periodically, for example quarterly, covering many invoices. Choose a frequency that suits your volume and your bank's preference.

Does the ₹10 lakh limit apply per invoice or in total?

It applies per invoice — each invoice listed must be up to ₹10 lakh or its foreign-currency equivalent. The declaration itself can cover many such invoices, whatever their combined total.

Do I need to attach FIRAs to the declaration?

Not normally — that's the point of the declaration route. Keep the FIRAs on file in case the bank asks for them, and for your GST and audit records.

What if my bank has its own declaration format?

Use it. Banks publish their own EDF policies and may prescribe a format. If yours doesn't, a clear letter with an invoice table like the sample above works well.

Bottom line

A well-structured realisation declaration lets you close many small EDPMS entries with one signed page. Generate yours in seconds with the free realisation declaration tool, then keep the FIRAs on file.