Service exporters in Kolkata file the EDF exactly as exporters elsewhere in India do: one form a month listing every foreign invoice, due 30 days from the end of the invoice month. What changes from business to business in the city is where you file — most firms go to their AD bank, software exporters can choose their AD bank or STPI, and units inside an SEZ file with the SEZ Development Commissioner.
Key takeaways
- The EDF rules are national. There is no Kolkata-specific deadline or form.
- Non-SEZ service exporters file with their AD bank; software exporters outside an SEZ may file with the AD bank or STPI.
- Units in an SEZ — including IT SEZs around New Town — file with the SEZ Development Commissioner.
- A fixed monthly routine, set in the first week of each month, keeps the EDF from becoming a deadline-day scramble.
Kolkata's service export mix
Kolkata's export services cluster around a few familiar places. Salt Lake's Sector V and the New Town–Rajarhat belt house IT services companies, back-office operations and global delivery centres, some of them in SEZ campuses. Across the city you'll also find CA and bookkeeping firms with overseas clients, design and animation studios, engineering consultancies, content and research teams, and a growing number of small agencies and freelancers working for clients abroad.
That variety matters because the right filing route depends on what you export and where your unit sits, not on your postcode.
Who files where
| Your situation | File the EDF with | Notes |
|---|---|---|
| IT/ITES or other services company, not in an SEZ | Your AD bank | Normally the bank where foreign money lands |
| Software exporter, not in an SEZ | AD bank or STPI | STPI certification no longer mandatory; AD banks are specified authorities on par with STPI |
| Unit inside an SEZ (e.g. an IT SEZ campus) | SEZ Development Commissioner | Your bank still handles the money |
| 100% EOU | As your bank and EOU authority advise | Select the right category in field 1.5 |
| Individual on personal contracts | RBI said on 7 Oct 2026 individuals aren't required to report; FAQs awaited | Check with your bank |
STPI in Kolkata
Software Technology Parks of India has a presence in Kolkata, and many older software exporters in the city used it for SOFTEX. SOFTEX is gone under the 2026 Regulations — software exports now go on the single EDF. If you're used to working with STPI, you can keep filing there, or move to your AD bank. Our explainer on what STPI still does after SOFTEX covers the choice.
SEZ units
If your office is inside a notified SEZ, your EDF goes to the SEZ Development Commissioner, not your bank. Check with your SEZ administration for the current process. Our guide to SEZ units and the EDF sets out the basics.
Choosing and working with your bank
Kolkata exporters bank with the full range of public-sector, private and foreign banks. The city is also home to the head offices of UCO Bank and Bandhan Bank, so you'll find plenty of exporters using them. Whichever bank receives your foreign payments is normally your AD bank.
Every bank publishes its own policy on accepting EDFs — branch, email or trade portal. Before your first filing, ask your branch:
- the AD code for the branch that handles your export transactions;
- the channel it wants you to use;
- whether to attach invoices, or send them only on request.
If you bank with UCO Bank or Bandhan Bank, our pre-filled forms for UCO Bank and Bandhan Bank keep the bank's details ready for each month.
A practical monthly routine
Here's a routine that suits a typical small or mid-sized Kolkata exporter. Adapt the days to your own calendar.
| When | Task |
|---|---|
| 1st–5th | Pull last month's foreign invoices from your accounting system; check numbers, dates, currencies, SAC codes |
| 5th–10th | Fill the EDF — one row per invoice; total field 1.22 in figures and words |
| By 12th | Authorised signatory signs; submit through the bank's channel; record the date and reference |
| ~5 working days later | Confirm the bank has entered the EDF into EDPMS; follow up if not |
| Ongoing | Match each payment's FIRA to its invoice; track 9-month realisation dates |
| Quarter end | Prepare the ₹10 lakh realisation declaration for small invoices already paid |
The legal deadline is 30 days from the end of the invoice month, but filing by mid-month leaves room for bank queries — and Durga Puja week is not when you want to discover a missing AD code. For a fuller version, see our monthly export compliance routine.
Worked example: a Salt Lake IT firm
Hooghly Byte Solutions Pvt Ltd, a 60-person software company in Salt Lake Sector V (not in an SEZ), banks with a private bank's Kolkata branch. In October 2026 it raises:
| Invoice | Client | Country | Amount | Approx. INR |
|---|---|---|---|---|
| HBS/26-27/140 | Insurance broker | UK | GBP 16,000 | ₹17.4 lakh |
| HBS/26-27/141 | Retail start-up | USA | USD 7,200 | ₹6.0 lakh |
| HBS/26-27/142 | Logistics firm | Netherlands | EUR 9,500 | ₹8.7 lakh |
| HBS/26-27/143 | Clinic chain | Australia | AUD 6,800 | ₹3.8 lakh |
Hooghly Byte decides to file with its AD bank rather than STPI, since that's where its money lands. On 9 November 2026, it submits one October EDF — type Software, delivery Internet, four rows — well before the 30 November deadline.
When the UK client pays, Hooghly Byte sends the bank the invoice, FIRA and matching instructions, because the invoice is above ₹10 lakh. The other three go into its quarterly declaration of realisation in January. Each invoice's 9-month date goes into the register the day the EDF is filed.
Local habits worth adopting
- Keep one person responsible. In smaller Kolkata firms, the EDF often falls between the accountant and the founder. Name an owner.
- Batch your bank visits. If your bank wants physical copies, combine EDF submission with other branch work.
- Watch holiday calendars. Festive-season closures can eat into the 30-day window. File early in October and November.
- Talk to your CA once a quarter about open invoices, purpose codes and GST refunds together.
This is general information, not legal or tax advice. Your bank, STPI or SEZ office will confirm the exact process for your unit.
Frequently asked questions
Is there a different EDF process for Kolkata?
No. The EDF rules come from the national 2026 Export and Import Regulations. What varies is your filing authority — AD bank, STPI or SEZ Development Commissioner — and each bank's own published process.
Should a Kolkata software company file with STPI or the bank?
Either is allowed for software exporters outside an SEZ. Many choose the AD bank because that's where payments land and EDPMS entries are closed. If you have an existing STPI relationship, you can continue with it.
My office is in an IT SEZ in New Town. Where do I file?
SEZ units file the EDF with the SEZ Development Commissioner. Check with your SEZ administration for the current submission process, and keep your bank informed about incoming payments.
When is the EDF due for invoices raised during Durga Puja?
The deadline depends only on the invoice month. October 2026 invoices are due by 30 November 2026, whatever the holidays. Plan to file early if your office closes for the festival.
Do Kolkata freelancers need to file the EDF?
RBI said on 7 October 2026 that individuals providing services abroad are not required to report, and FAQs are awaited. Freelancers working in their own name should check with their bank; those running proprietorships or firms should plan to file.
Bottom line
Kolkata exporters follow the national EDF rules — the local decisions are your filing authority and your bank. Set a mid-month routine and prepare each month's form in the free EDF form generator.
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.