The EDF (Export Declaration Form) is the monthly declaration Indian service exporters give their AD bank under the 2026 FEMA export Regulations, in force from 1 October 2026. In one line: list every foreign invoice of the month on one EDF and file it within 30 days from the end of that month. Below are 50 questions we hear most, each answered in a sentence or two, with links where you need more.
Key takeaways
- One EDF per month, one Part 2B row per invoice, due 30 days after month-end.
- File with your AD bank; software can go to the bank or STPI; SEZ units file with the Development Commissioner.
- Realise each invoice within 9 months of its date (12 months for rupee invoices).
- Invoices up to ₹10 lakh can be closed on a periodic declaration.
- Individuals got a strong signal of relief on 7 October 2026; businesses should keep filing.
The numbers at a glance
| Item | Rule |
|---|---|
| Filing deadline | 30 days from end of invoice month (Reg. 3(2)) |
| Alternative (non-software services) | On or before the date payment is received |
| Realisation | 9 months from invoice date; 12 months if in INR (Reg. 5(1)(a)) |
| Bank enters EDF in EDPMS | Within 5 working days (Reg. 18) |
| Declaration-based closure | Invoices up to ₹10 lakh (Reg. 4(2)) |
Basics
1. What is the EDF? A FEMA declaration of your exports, in the form annexed to the 2026 Regulations.
2. When did it start for services? 1 October 2026.
3. What happened to SOFTEX? It's gone; software exports use the same EDF.
4. Is the EDF for goods or services? Both — but goods at EDI ports use the shipping bill as the EDF.
5. Who must file? Proprietorships, firms, LLPs and companies exporting services should assume they're covered.
6. What about individuals? On 7 October 2026 RBI said individuals providing services abroad aren't required to report; FAQs are awaited, so confirm with your bank. See what the 7 October statement means.
7. Do invoices before 1 October 2026 need an EDF? Widely reported as no; confirm with your bank.
8. Where's the official text? On the >RBI notification page; note amendments made on 22 September 2026.
9. Does the EDF affect GST or income tax? No. It's a FEMA declaration only.
10. Is it compulsory? For business exporters of services, yes, under the Regulations.
Filing and deadlines
11. Where do I file? With your AD bank — normally the bank where the foreign money lands.
12. Can software exporters use STPI? Yes, or the AD bank; STPI certification is no longer mandatory.
13. What if I'm in an SEZ? File with the SEZ Development Commissioner.
14. When are October 2026 invoices due? 30 November 2026.
15. And January 2027 invoices? 2 March 2027, because February has 28 days.
16. Can I file one form for all clients? Yes — one EDF per month covers all recipients.
17. Can I file before the month ends? For non-software services you may file on or before the payment date; otherwise ask your bank.
18. How do I submit? Through your bank's published channel — branch, email or portal.
19. What if I miss the deadline? File as soon as possible with a reason; the bank may accept a delayed EDF for reasonable cause.
20. Do I need an acknowledgement? Yes — keep it as proof of timely filing.
Filling the form
21. Which type of export do I tick? Services or Software, matching your work.
22. Mode of delivery for online work? Internet.
23. Category of exporter? Usually "Others" unless you're SEZ, EOU or similar.
24. What's the AD code? Your bank's code for export transactions — not the IFSC or SWIFT code.
25. Do I need an IEC? Fill it if you have one.
26. What goes in Part 2B? One row per invoice: recipient, country, invoice no., date, currency, amount, NRV, description, SAC, contract, remarks.
27. What is NRV? Net realisable value — what you expect to actually realise. See our NRV guide.
28. What do I write in goods fields? N/A.
29. What's in Part 4? Your declaration, with alternatives struck out and a date by which full value will be received.
30. Who signs? An authorised signatory the bank recognises.
Payments and realisation
31. How long do I have to get paid? 9 months from each invoice date.
32. Rupee invoices? 12 months.
33. Can the deadline be extended? Yes, by your AD bank on a reasoned request.
34. What is EDPMS? RBI's system where banks track each export until it's realised.
35. What closes an entry above ₹10 lakh? Invoice, payment evidence (FIRA/FIRC/advice) and matching instructions.
36. And below ₹10 lakh? Your declaration of realisation, which can be periodic. Use our realisation declaration tool.
37. Is that declaration part of the EDF? No, it's separate.
38. What is a FIRA? The bank's proof of an inward remittance, with purpose code.
39. What is an eBRC? The electronic certificate generated after realisation is matched.
40. What if the client never pays? Speak to your bank and CA about extension or write-off well before the deadline.
Special situations
41. Client paid in advance? Note the advance in the remarks of the invoice's row.
42. Paid through a platform? Your AD bank is the Indian bank receiving the money; keep platform statements.
43. Third party paid? Fill fields 1.15–1.16 and tell your bank.
44. Cancelled an invoice after filing? Inform your bank and keep the record.
45. Two banks? File each invoice with the bank receiving its proceeds.
These answers are general information, not legal or tax advice; where your bank's published process differs, follow your bank.
Frequently asked questions
Can one EDF include invoices in different currencies?
Yes. Each Part 2B row has its own currency column, so USD, EUR and GBP invoices can all sit on one monthly form. Convert each to rupees for the total value in field 1.22 using a consistent method your bank accepts.
Does the EDF need to be on letterhead?
The EDF is a prescribed form, so it doesn't need letterhead. Many exporters send it with a short cover letter on letterhead listing the invoices and total value.
Do I file an EDF in a month with no foreign invoices?
Our fact sheet doesn't cover nil months. The EDF declares exports made, so if there were none, ask your bank whether it expects anything from you.
Can a CA file the EDF for me?
A CA or staff member can prepare it, but it should be signed by your authorised signatory and submitted through your bank's accepted channel. The responsibility stays with the exporter.
What should I do first if I'm new to the EDF?
Ask your bank for your AD code and its accepted submission channel, then list last month's foreign invoices. Our EDF guide covers every field in plain English.
Bottom line
Most EDF questions come down to three habits: one form a month, every invoice as a row, and payment within nine months. Fill your next form in our free EDF form generator and keep the due date table bookmarked.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.