Dear Querist,
For normal SaaS/app-service exports, IEC and Customs AD Code registration are generally not mandatory. IEC is required mainly if you claim benefits under the Foreign Trade Policy or deal in specified services/technology.
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EDF: Not applicable, as EDF is meant for the physical export of goods through non-EDI ports.
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AdMob/AdSense revenue: Normally treated as advertising/business-service export; hence, no EDF or SOFTEX filing is generally required.
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Paid apps, subscriptions and in-app purchases: If these constitute electronic export/licensing of computer software, SOFTEX filing may apply. The related export entry would then be monitored and closed by your authorised dealer bank after receipt of payment.
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AD Code: Customs registration of the AD Code is unnecessary where there is no shipping bill, though foreign receipts must come through an authorised dealer bank under the correct purpose code.
You should provide the Google/Apple agreements and sample payout statements to your CA to classify each income stream separately.
For a more detailed review of your case, you may book a phone consultation.
CA Shubham Goyal
