Export guides
Exporting services from India, one rule at a time
Since 1 October 2026 every service exporter files a monthly EDF on top of GST. These guides cover what each rule asks of you, with the dates worked out.
Checked against the rules on 6 October 2026
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- Export Declaration Form (EDF) for services: the monthly filing explainedFrom 1 October 2026 every Indian exporter of services, freelancers included, files one EDF a month with their AD bank. Who files, what goes on it, the 30-day deadline and the 9-month payment rule.
- LUT for export of services: filing Form GST RFD-11A Letter of Undertaking lets you invoice clients abroad with no IGST. Who can file it, how to file Form GST RFD-11 on the GST portal, what goes on the invoice, and the one-year payment condition.
- FIRC and FIRA: proof of every foreign paymentWhat a FIRC (Foreign Inward Remittance Certificate) and a FIRA are, why exporters of services keep one for every payment, what to check on them, and the purpose codes that go with them.
- AD code: what it is and why your EDF needs itThe AD (Authorised Dealer) code identifies the bank branch and account that handle your export payments. What it is, how to get it from your bank, and where it goes on the monthly EDF.
- Export payment deadline: 9 months from the invoiceUnder FEMA, payment for an export of services has to reach India within 9 months of the invoice, or 12 months if invoiced in rupees. Worked dates, the ₹10 lakh self-declaration, and the separate one-year GST condition.
- Export invoices in GSTR-1: table 6A explainedWhere export invoices go in GSTR-1, what WOPAY and WPAY mean, which fields services leave blank, how amendments work, and where exports show in GSTR-3B.
- When is a service an export under GST? The five conditionsA service counts as an export, and is zero-rated, only if all five conditions in section 2(6) of the IGST Act are met. What each means for freelancers and agencies, and what happens when one fails.
- SOFTEX is gone: what replaced it on 1 October 2026RBI's 2026 export rules retired the SOFTEX form for software exports. From 1 October 2026 every service exporter files a monthly EDF with their bank instead. What changed and what to do now.
Also useful
This page explains the rules in general. It is not tax or legal advice for your business; check anything you act on with your CA.