Do I still need to file SOFTEX for software exports?
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Short answer
No. From 1 October 2026, software exports are declared on the Export Declaration Form (EDF) under the FEMA (Export and Import of Goods and Services) Regulations, 2026, and RBI's A.P. (DIR Series) Circular No. 20 superseded the SOFTEX circulars from that date.12 A software exporter gives the EDF to an Authorised Dealer bank or STPI (or the SEZ Development Commissioner) within 30 days from the end of the invoice month.1
The SOFTEX form, long the export declaration for software, has been replaced. From 1 October 2026 a developer, SaaS company or IT services firm declares software exports on the same Export Declaration Form (EDF) that every other service exporter now uses.1
What replaced SOFTEX?
The FEMA (Export and Import of Goods and Services) Regulations, 2026 (the 2026 Regulations) came into force on 1 October 2026 and require every exporter of services, which the Regulations say includes software, to give an EDF to the specified authority.1 RBI's A.P. (DIR Series) Circular No. 20, effective the same day, superseded the old Master Direction and the circulars on SOFTEX certification and bulk SOFTEX filing.2
Who certifies a software EDF?
Regulation 2(1)(f) sets the specified authority for software as an Authorised Dealer (AD) bank or Software Technology Parks of India (STPI) in the Domestic Tariff Area, or the Development Commissioner for a unit in a Special Economic Zone.1 Where the authority is not your bank, it forwards the authenticated EDF to the bank.1
When is the software EDF due?
Within 30 days from the end of the month in which the invoice was raised.1 Exporters of services other than software can file on or before the payment date instead, but that option does not apply to software.1 A mobile app studio invoicing three US clients in January 2027 files one EDF covering all three by 2 March 2027.1
Software is defined widely in regulation 2(1)(e): "any computer programme, database, drawing, design, audio/video signals" and other information delivered other than on a physical medium.1 A data analyst delivering databases or a designer sending files online may therefore be treated as a software exporter. Ask your bank which category it applies.
What changes and what stays the same?
The table compares the two regimes under the 2026 Regulations, as amended, and Circular No. 20.123
| Point | SOFTEX (to 30 September 2026) | EDF (from 1 October 2026) |
|---|---|---|
| Who files | Software exporters | All service exporters, software included |
| Form | SOFTEX | EDF in the Annex to the 2026 Regulations |
| Realisation period | Set by the 2015 Regulations | Nine months from invoice date; twelve if invoiced or settled in rupees |
The step-by-step EDF process is in the EDF guide, and the transition is covered in how the EDF replaced SOFTEX.
Note: The RBI purpose code descriptions for software receipts still mention SOFTEX. Ask your bank which code it now applies; see P0802 vs P0807.
Pending SOFTEX forms for invoices raised before 1 October 2026 are not addressed in the Regulations beyond the general saving for things done before 1 October 2026, so ask your bank or STPI before filing anything for them.1
How did we verify this?
We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.
- [1]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026 (regulations 2, 3, 5 and 20)
- [2]RBI: A.P. (DIR Series) Circular No. 20 dated 16 January 2026, Export and Import of Goods and Services (paragraph 4 and Annex, Part A)
- [3]RBI: FEMA (Export and Import of Goods and Services) (Amendment) Regulations, 2026, Notification No. FEMA 23(R)/(1)/2026-RB dated 22 September 2026
Frequently asked questions
What happens to SOFTEX forms I filed before October 2026?+
The 2026 Regulations supersede the 2015 ones except for things done before the supersession, and regulation 20 gives banks the older cases that needed RBI approval.1 Ask your bank how it will close pending SOFTEX entries.
Can a SaaS company file one EDF for many subscription invoices?+
Yes. Regulation 3(2)(a) allows a single EDF for all services exported to one or more recipients in a month.1
Can STPI still certify my declaration?+
For software in the Domestic Tariff Area, the specified authority under regulation 2(1)(f) is an Authorised Dealer bank or STPI.1
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
How did the EDF replace SOFTEX, and what happens to older SOFTEX forms?
How the EDF replaced SOFTEX on 1 October 2026, which RBI instruments did it, and what the rules say about SOFTEX forms and invoices from before that date.
RBI and FEMAHow was the SOFTEX form filed, and what do software exporters file now?
How SOFTEX filing worked for Indian software exporters until 30 September 2026, why it no longer applies, and how to file the EDF that replaced it from 1 October 2026.
RBI and FEMAWhat is the EDF and how do service exporters file it from October 2026?
From 1 October 2026 every Indian service exporter files an Export Declaration Form (EDF). Who files, the 30-day deadline, where it goes and examples by profession.
Purpose codesWhat is the difference between purpose codes P0802 and P0807?
P0802 is software consultancy or implementation outside SOFTEX; P0807 is off-site software exports. How DGFT treats each and what changed when SOFTEX ended.