RBI
What invoice details does the EDF need: SAC codes and uploads?
Every EDF invoice line needs a GST SAC code from 1 October 2026. Clubbing, CBIC exchange rates, the 10 MB upload limit, and what to fix before 30 October.
By Aaryan Kakani · · 3 min read
What is reported for each invoice?
The EDF replaces Softex from 1 October 2026 under Notification No. FEMA 23(R)/2026-RB dated 13 January 2026 . On SEZ Online it is filed at invoice line-item level, and the webinar said the data broadly mirrors the invoice information units already give in the SCRF. The EDF template was not yet published on 25 September 2026, so the table below lists only what the webinar named, not a full field list.
| Item | Rule stated at the webinar |
|---|---|
| Invoice line items | Reported individually, not as one invoice total |
| GST SAC code | Required on each line; missing codes updated from October 2026 |
| Client and currency | Can vary across lines on one EDF |
| Exchange rate | Auto-picked from CBIC; manual for non-standard currencies |
| Invoice copies | Merged PDF, ZIP or Excel, up to 10 MB |
| Large volumes | Bulk invoice annexure supported |
The general fields an export invoice should carry are in which fields an export invoice must carry .
Which SAC code goes on a service export?
SAC codes come from the GST Scheme of Classification of Services, the annexure to Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017. They are six digits and start with 99. The codes below are common for the services the webinar named. They are examples, not a ruling on your contract. Classify each service by what it actually is.
| Service you bill | Typical SAC |
|---|---|
| IT design and development (software builds) | 998314 |
| IT consulting and support | 998313 |
| Hosting and IT infrastructure provisioning | 998315 |
| Management consulting | 998311 |
| Architectural advisory services | 998321 |
| Engineering advisory services | 998331 |
Can I put several invoices on one EDF?
Yes. One EDF can carry multiple invoices, clients, currencies and SAC codes, provided each line item is detailed. That cuts the number of filings, but there is a cost. An EDF cannot be edited, so any correction to one invoice means cancelling and refiling every invoice on the form.
- Club recurring, stable billing to clients who rarely dispute value.
- Separate clients who often raise credit notes, and one-off projects with milestones still in negotiation.
The refile mechanics, with a worked example, are in how to correct an EDF or apply a credit note .
Where does the exchange rate come from?
CBIC, automatically, where CBIC publishes a rate. For a non-standard currency with no CBIC rate, the unit enters the rate manually.
- Before billing in a less common currency, check whether CBIC publishes a rate for it.
- Where you enter a rate by hand, record its source and date with the invoice, so the figure can be explained later.
- A wrong manual rate is corrected the same way as any other error: cancel and refile.
What can I upload, and how large?
| Upload | Rule |
|---|---|
| Formats | Merged PDF, ZIP or Excel |
| Size limit | 10 MB |
| High invoice volume | Bulk invoice annexure |
| Physical copies to DC or bank | Not required; data flows by API |
What do I fix in September invoices before 30 October?
September 2026 invoices are due as an EDF by 30 October 2026 . They were raised under Softex habits, so check them against the EDF rules first.
- Pull every September export invoice , including non-IT services such as consultancy and engineering, which are newly in scope.
- Check each line for a SAC code. Add any that are missing, matching your GST return.
- Flag non-CBIC currencies and record the rate you will enter.
- Settle known credit notes before filing, so you do not refile in November.
- Decide your clubbing and build the upload file under 10 MB.
- Add the SAC field to your invoice template so October invoices are right the first time.
Scope, approval and the open questions are covered in how SEZ units file the EDF on SEZ Online .
Frequently asked questions
Does every invoice on the EDF need a SAC code?
Yes, for service exports. At the SEZ Online webinar on implementing the EDF, held on 22 September 2026, units were told to report invoice-level line items with GST SAC codes, and that invoices without SAC codes must be updated from October 2026.
Can one EDF cover several invoices, clients and currencies?
Yes. The webinar stated that multiple invoices, clients, currencies and SAC codes can be reported under a single EDF, provided the line-item details are given for each.
Where does the exchange rate on the EDF come from?
The webinar stated that the exchange rate is picked automatically from CBIC where CBIC publishes a rate for the currency. For a non-standard currency with no CBIC rate, the unit enters the rate manually.
What file size can I upload with the EDF?
Up to 10 MB per upload, as a merged PDF, ZIP or Excel file of the invoices, per the 22 September 2026 webinar. Units with large invoice volumes can use a bulk invoice annexure instead of entering each invoice individually.
Is every invoice line matched to the payment that settled it?
Seasaw ties each inward remittance to the invoices it pays, across clients and currencies, so the month's EDF is built from a reconciled list instead of an export from the ERP.
Update history
- First published.