Do freelancers have to file an EDF?
A freelancer living in India does not file a separate form. The Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 came into force on 1 October 2026 and require an exporter of services, software included, to file an Export Declaration Form. An amendment of 2 November 2026, effective from 1 October 2026, treats a resident individual as having filed it once they give the bank the information it needs to credit the payment to their account.
The same applies to a company, LLP or firm when the payment for the service is ₹10 lakh or less. Above that, the business files the EDF within 30 days from the end of the month in which the invoice was raised. One EDF can cover a month's invoices to several buyers abroad. For services other than software it can instead be filed on or before the day the payment arrives, and your bank can extend the time on a written request with reasons.
The payment has to reach India within nine months of the invoice date, or twelve months when the invoice or the settlement is in rupees. An LLP that invoiced a US client ₹15 lakh on 5 October 2026 files the EDF by 30 November 2026 and must receive the payment by 5 July 2027.
If this is where you are
You invoice a client abroad and the invoice has to carry every rule 46 particular and the export endorsement.
GST export invoice with the rule 46 particulars
An export tax invoice with every rule 46 particular and the endorsement in its exact words, and a checklist for you.
Common questions
Where is the EDF filed?
For services, with the bank where the foreign payment lands (the authorised dealer). For software, with that bank or STPI. Units in an SEZ file with the SEZ Development Commissioner.
Does one EDF cover several clients?
Yes. One EDF can cover all of a month's invoices, to any number of clients abroad.
Is software a service for the EDF?
Yes. The regulations treat software as a service, so a software freelancer's exports fall under the same rule.
Does a client in India need an EDF?
No. A client in India makes it a domestic sale, and the EDF rule is for exports.
Want this handled for you? Tell us where you stand and we prepare the papers and take you through the filing.