The EDF form is the Export Declaration Form that Indian exporters submit to declare what they have exported and how much foreign money they expect to receive. From 1 October 2026, service exporters file one EDF a month with their AD bank, listing every export invoice raised that month. It replaced the old SOFTEX form for software and brought all services onto a single declaration.
Key takeaways
- The EDF is a FEMA declaration under the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, in force from 1 October 2026.
- Most service exporters outside an SEZ file it with their AD bank; SEZ units file with the Development Commissioner.
- It is due within 30 days from the end of the month in which the invoices were raised.
- One form can cover all of a month's invoices to any number of foreign clients.
- The EDF does not change your GST or income-tax obligations.
What the EDF actually is
Think of the EDF as a promise you make to the Reserve Bank of India through your bank. You are saying: "I sold these services to these foreign clients, here are the invoices, and I will bring the full value into India within the allowed time."
The form sits in the Annex to the 2026 Regulations, issued by RBI as Notification No. FEMA 23(R)/2026-RB dated 13 January 2026. Goods exporters have long dealt with export declarations through shipping bills. What changed in 2026 is that service exporters, who previously had no equivalent form unless they exported software, now have a clear monthly declaration of their own.
The point is tracking. Once your bank records the EDF, every invoice becomes an open entry in RBI's monitoring system. When your client pays, the entry is matched and closed. That is how the regulator knows export earnings are actually coming home.
Why RBI introduced it
Software exporters used SOFTEX forms for years, and goods exporters used shipping bills. Everyone else exporting services, from design studios to consulting firms, sat in a grey area. The 2026 Regulations close that gap. SOFTEX is gone: software and every other service now go on the same single EDF.
For banks, RBI issued a companion set of rules, the Reserve Bank of India (Export and Import of Goods and Services) Directions, 2026. Those tell AD banks what to do with your form once they receive it. RBI also amended some provisions on 22 September 2026, before the start date, so always read the current version of the text on the >RBI website rather than an old PDF.
Who files and where
The answer depends on what you export and where your unit sits.
| Your situation | Where the EDF goes |
|---|---|
| Services other than software, unit outside an SEZ | Your AD bank (usually where the foreign money lands) |
| Software, unit outside an SEZ | Your AD bank or STPI |
| Any unit inside an SEZ | The SEZ Development Commissioner |
| Goods at an EDI port | The shipping bill itself serves as the EDF |
An AD bank is an Authorised Dealer Category-I bank, which in practice means a bank licensed to handle foreign exchange. Most current-account banks in India qualify. If you are unsure what that means, our explainer on what an AD bank is covers it.
Proprietorships, partnership firms, LLPs and companies should assume they are covered. Individuals are a different story. On 7 October 2026, RBI's leadership said individuals providing services abroad in a personal capacity are not required to report, and that FAQs would follow. The text of the Regulations had not changed when we wrote this, so individuals should confirm with their bank until the FAQs are published.
When it is due
The rule is simple once you see it laid out: file within 30 days from the end of the month in which the invoice was raised.
| Invoices dated in | EDF due by |
|---|---|
| October 2026 | 30 November 2026 |
| November 2026 | 30 December 2026 |
| December 2026 | 30 January 2027 |
| January 2027 | 2 March 2027 |
For services other than software, there is an alternative: you may submit the EDF on or before the date payment is received. Banks can also accept a late EDF where there is reasonable cause, but it is not something to plan around. The full table lives on our EDF due dates page.
What goes on the form
A service exporter mainly deals with three parts.
Part 1 is general information: type of export (pick Services or Software), mode of delivery (usually Internet for online work), category of exporter, your AD code, IEC if you have one, GSTIN, PAN, the bank's name and address, mode of realisation, the country of the recipient, a description of the services and the total value in rupees.
Part 2B is the services table. Each invoice gets its own row: client name and address, country, invoice number and date, currency, amount, net realisable value, description, SAC code, contract reference and remarks.
Part 4 is your declaration, where you strike out the alternatives that do not apply and sign.
Parts 2A (goods) and 3 (post or courier exports) are usually left blank by service businesses. Part 5 is for the bank.
A worked example
Nimbus Labs Pvt Ltd, a Pune software firm, raised three invoices in October 2026:
- 4 October: US client, USD 6,000 for app development
- 15 October: UK client, GBP 2,500 for maintenance
- 28 October: German client, EUR 3,200 for a design sprint
Nimbus does not need three forms. It prepares one EDF with three rows in Part 2B, totals the rupee value in field 1.22, signs the declaration and submits it to its AD bank by 30 November 2026. When each payment arrives, the bank matches it against the right row. If you want to see how the rows look filled in, the EDF form generator builds the whole thing from your invoice list.
What happens after you submit
Your bank must enter the EDF into EDPMS, the Export Data Processing and Monitoring System, within five working days. Each invoice then sits as an open item.
Full payment for services must arrive within nine months from the invoice date, or twelve months where you invoice and settle in Indian rupees. When money lands, the bank matches it and closes the entry. For invoices up to ₹10 lakh, the bank may close the entry on your simple declaration that you have been paid. Above that, it will want the invoice, payment evidence such as a FIRA, and matching instructions.
If you skip the EDF, the practical pain shows up quickly: the bank may hold an incoming credit until you file, entries stay open, eBRCs get blocked and GST refunds can stall. FEMA penalties are possible too. This is general information, not legal or tax advice, so check specific situations with your CA or bank.
Frequently asked questions
Is the EDF the same as SOFTEX?
No. SOFTEX was the old form for software exports, and it has been withdrawn under the 2026 Regulations. Software exporters now declare their exports on the same EDF that other service exporters use, filed with their AD bank or STPI.
Do I need a separate EDF for each client?
No. One EDF per month can cover all your service exports for that month to one or more clients. Each invoice simply becomes its own row in Part 2B of the form.
Does filing the EDF affect my GST return?
No. The EDF is a declaration under FEMA, the foreign exchange law. Your GST invoicing, LUT, returns and income-tax filings carry on exactly as before.
What if I do not have an IEC?
The EDF has a field for the Importer-Exporter Code, and you should fill it if you have one. Many service exporters hold an IEC to claim export benefits. If you do not have one, ask your bank how it wants that field handled.
Can my bank refuse to credit my foreign payment without an EDF?
The bank may hold the inward credit until the EDF is submitted. Filing on time, or before payment for non-software services, avoids that delay. Each bank publishes its own policy on how it accepts EDFs.
Bottom line
The EDF is a monthly declaration that tells your bank, and through it RBI, what you exported and what you expect to be paid. File one form per month, list every invoice, and make sure each payment gets matched. Our free EDF form generator turns your invoice list into a ready-to-sign form in a few minutes, and the EDF guide walks through each field in detail.
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.