What is the EDF and how do service exporters file it from October 2026?

The Export Declaration Form (EDF) is now the starting point of foreign exchange compliance for every Indian service exporter. Until 30 September 2026, only software exporters filed a declaration (the SOFTEX form), and other service exporters filed nothing, though they still had to bring the money home.⁵ From 1 October 2026, the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (the 2026 Regulations) require an EDF for all service exports.¹⁴

To fill the form, use the free EDF generator, which lists every invoice for the month on one form and prints it or saves it as a PDF. The form's fields are explained in EDF form fields and filing.

What is the Export Declaration Form (EDF)?

The Export Declaration Form (EDF) is the declaration an exporter gives under regulation 3 of the 2026 Regulations, stating the full export value of the goods or services exported. Regulation 2 defines it as "the form given at Annex" to the Regulations.¹

• One form for all: the same form is used for goods, services and software, with a separate part for the export value of services.¹
• EDPMS entry: your bank uses the EDF to open an entry in the Export Data Processing and Monitoring System (EDPMS); regulation 18(1)(b) requires the bank to enter the details of a service EDF in EDPMS within five working days of receiving it.¹
• Closure: when the client's payment arrives, the bank matches it to that entry and closes it.¹

See EDPMS for service exporters.

Who has to file an EDF from 1 October 2026?

Every exporter of services files an EDF under regulation 3(2), and the explanation to regulation 2 says "services" includes software.¹ The rule covers individuals, firms, LLPs and companies alike, with no exemption for small exporters, first-time exporters or particular professions in the 2026 Regulations.¹

RBI's press release of 16 January 2026 describes the Regulations as "primarily principle based" and intended to promote ease of doing business "especially for small exporters and importers".⁴ That ease comes through simpler closure and bank-level approvals, while the EDF itself still applies. The options for small invoices are set out in is there an EDF waiver for low-value exports?

How do you file an EDF for exported services?

You file an EDF for exported services through the channel your bank sets, because RBI has not prescribed one; regulation 19 requires every AD bank to have a documented policy and standard operating procedure (SOP), with documents, timelines and charges, and to publish its main features on its website.¹ A typical routine looks like this:

1. Ask your bank how it accepts EDFs. Read its published export SOP or ask the branch or trade desk (portal upload, email or paper).¹
2. List the month's export invoices. For each one note the client's name, address and country, invoice number, date, currency and amount, the service description and its Services Accounting Code (SAC).
3. Fill the EDF. Complete the general information and the services table in the Annex form. See EDF form fields.
4. Sign the declaration. You declare the value and undertake to realise it within the period RBI stipulates, now nine months from the invoice date for services (twelve months if invoiced or settled in rupees).¹²
5. Submit before the deadline and keep the acknowledgement.
6. Track receipts. Make sure each payment is credited with the right purpose code and matched to the invoice. See purpose codes for freelancers.

For most freelancers, consultants and agencies outside SEZs, the bank that receives their export payments is where the EDF goes.¹

When is the EDF due, and who receives it?

The EDF for services is due within 30 days from the end of the month in which the invoice was raised, and it goes to the "specified authority" defined in regulation 2(1)(f) of the 2026 Regulations.¹ Three provisos in regulation 3(2) adjust the deadline:¹

• One EDF a month: an exporter who exported services to one or more recipients in a month may submit a single EDF for all of them.
• Payment-date option for non-software services: an exporter of services other than software may submit the EDF on or before the date payment is received.
• Extension: the AD bank may extend the deadline on a request citing reasons for the delay, if it finds the request reasonable.

The table applies the 30-day rule to sample invoice dates.¹

Note: The payment-date option is only for services other than software. An exporter of software uses the 30-day rule. Check with your bank which category your work falls in before relying on the later date.¹

The specified authority depends on the type of service and location:¹

Where the specified authority is not your bank, it forwards the authenticated EDF to your bank under regulation 3(3).¹

What happens if a service exporter misses the EDF deadline?

If a service exporter misses the EDF deadline, it can ask the bank for an extension under regulation 3(2)(c), giving the reason for the delay.¹

• Charges: regulation 19(3) says an AD bank "shall not levy any charges or penalty" on its customer for a regulatory delay or violation by the customer, and its charges must be "reasonable and proportional".¹
• Realisation clock: the realisation clock runs from the invoice date whether or not you have filed.¹
• Bank SOP: the bank's published SOP sets out its documents and timelines for the request.¹

Do not let a missed EDF drift, because the nine-month realisation period keeps running.¹²

Which RBI rules govern the EDF for service exporters?

The EDF for service exporters is governed by the FEMA (Export and Import of Goods and Services) Regulations, 2026, as amended on 22 September 2026, and RBI's A.P. (DIR Series) Circular No. 20 dated 16 January 2026, which came into force with the Regulations on 1 October 2026 and superseded the earlier Master Direction and SOFTEX circulars.¹²³

How does the EDF software definition apply to different professions?

The EDF software definition matters for two things: who can certify the EDF, and whether you can use the payment-date option.¹ Regulation 2(1)(e) defines software as "any computer programme, database, drawing, design, audio/video signals, any information by whatever name called in or on any medium other than in or on any physical medium".¹ That is wide, and the Regulations do not classify professions, so the table shows only how the definition's words line up with common work.

All of them file an EDF; only the deadline option and the certifying authority can differ.¹ Ask your bank how it classifies your work and keep its answer on file.

What happens after a service exporter files an EDF?

After a service exporter files an EDF, the bank records it in EDPMS and waits for the payment.¹ The full export value must be realised and repatriated within nine months from the invoice date (twelve months if invoiced or settled in Indian rupees), and the bank can extend that on request.¹²

• Closure on declaration: for invoices up to ₹10 lakh (or the foreign currency equivalent), the bank may close the entry on your declaration that payment has been realised in full or otherwise.¹
• Quarterly bulk closure: you may give that declaration quarterly for bulk closure.¹
• Platform receipts: if you are paid through a cross-border payment aggregator (PA-CB), RBI's payment aggregator directions require the PA-CB to give your AD bank the documents or information needed to close your EDPMS entry.⁶ Ask the platform which bank receives your funds, since that is where your EDF is likely to go.

Timelines and extensions are covered in the export realisation period guide, and closure in how EDPMS entries are closed.

What are the common mistakes with the EDF for service exporters?

The common mistakes with the EDF for service exporters are assuming small invoices are exempt, using the payment-date option for software, and letting the realisation clock run without filing.¹

• Assuming a small-invoice exemption: the 2026 Regulations set no value threshold for filing.¹
• Software on the payment-date option: that option is only for services other than software.¹
• One EDF per invoice: a single EDF can cover all of a month's export invoices.¹
• Ignoring the realisation clock: it runs from the invoice date whether or not you have filed.¹
• Not agreeing the classification: ask your bank whether your work is software before your first filing.¹

For example, a video editor who invoices a US studio on 3 October 2026 should treat 30 November 2026 as the EDF due date unless the bank confirms the work is non-software.¹ Your exact obligations depend on your work, your bank's SOP and whether you are in an SEZ, so confirm the details with your bank or a chartered accountant.