How was the SOFTEX form filed, and what do software exporters file now?

If you are searching for "SOFTEX form filing", you may be looking at a process that no longer exists. SOFTEX was the export declaration for software sent abroad electronically. It applied under the Foreign Exchange Management (Export of Goods & Services) Regulations, 2015 (the 2015 Regulations), which were superseded on 1 October 2026.¹²

This page explains how SOFTEX filing worked, for anyone dealing with older records, and what a software exporter files instead today. For the legal transition itself, see how the EDF replaced SOFTEX.

What was the SOFTEX form?

The SOFTEX form was the declaration for export of computer software and audio, video or television software in non-physical form. The Schedule to the 2015 Regulations described it as "To be completed in triplicate for declaration of export of software otherwise than in physical form, i.e. magnetic tapes/discs, and paper media".²

• Scope: the 2015 Regulations defined software as any computer programme, database, drawing, design, audio/video signals or any information on a non-physical medium.²
• Date of export: for software in non-physical form, the "date of export" was the date of invoice, and the realisation clock ran from it.²

The SOFTEX form belongs to the 2015 rules and has no counterpart form in the 2026 Regulations.¹

Who did SOFTEX filing apply to, and who files the EDF now?

SOFTEX filing applied to exporters of software in non-physical form, while the EDF applies to every exporter of services, software included, from 1 October 2026.¹²

Ask your bank how it classifies your work, since the classification sets which deadline option you can use.

How do you file the EDF instead of SOFTEX, step by step?

A software exporter files the Export Declaration Form under regulation 3(2) of the 2026 Regulations, and filing is mostly a bank process now, so start with your bank.¹

1. Decide where to file: in the Domestic Tariff Area, software exporters can file with their AD bank or with STPI; SEZ units file with the Development Commissioner.¹
2. Collect the month's invoices: gather every export invoice raised in the month.
3. Fill the EDF: use the Annex to the 2026 Regulations, with general information first and then one row per invoice in the services table.¹ See EDF form fields.
4. Submit on time: file within 30 days from the end of the invoice month.¹ The payment-date option in regulation 3(2)(b) is for services other than software, so software exporters should not rely on it.¹
5. STPI forwards the form: if STPI certifies the form, it forwards the authenticated EDF to your bank.¹
6. Bank enters the EDF in EDPMS: your bank enters the EDF in the Export Data Processing and Monitoring System (EDPMS) within five working days of receipt.¹

For a full walk-through, read the EDF guide for service exporters.

How did SOFTEX filing work before October 2026?

SOFTEX filing ran through the designated official at STPI or an SEZ, and the bank came in only after certification. The steps below combine the 2015 Regulations and paragraph B.5 of RBI's Master Direction on Export of Goods and Services.²⁴

1. Invoice the client: for long contracts, the Master Direction asked exporters to bill "at least once a month or on reaching the 'milestone'", with the last invoice no later than 15 days after the contract ended. For "one-shot" work, the invoice was due within 15 days of transmission.⁴
2. Generate the form number: RBI provided online generation of the SOFTEX form number, single or bulk, replacing manual allotment by its Regional Offices.⁴
3. Prepare the form: exporters could file a single SOFTEX or a bulk SOFTEX as an Excel statement covering "all the invoices including the ones lesser than US$25000". A combined form could cover all invoices on one overseas client in a month, including advances.⁴
4. Submit for certification: the form went to the designated official at STPI, an Export Processing Zone, Free Trade Zone or SEZ for valuation and certification "not later than 30 days from the date of invoice / the date of last invoice raised in a month".⁴
5. Valuation: the designated official could value the export and the invoice value could be amended if necessary.⁴
6. Submit documents to the bank: export documents went to the AD bank named in the form within 21 days from the date of certification of the SOFTEX form (regulation 10).²
7. Realise payment: the realisation period ran from the invoice date.²

What deadlines and documents differ between SOFTEX and the EDF?

The main difference is the deadline: SOFTEX ran 30 days from the invoice, while the EDF runs 30 days from the end of the invoice month.¹⁴

Sources for the table: the 2015 Regulations, the Master Direction and the 2026 Regulations as amended.¹²⁴⁵

What happens if a software exporter misses the EDF deadline?

A software exporter who needs more time than 30 days from the end of the invoice month can ask the bank for an extension on a reasoned request under regulation 3(2)(c).¹

• Extension: the bank decides on a reasoned request.¹
• Payment-date option: not available for software, since regulation 3(2)(b) covers services other than software.¹
• Realisation: payment is still due within nine months from the invoice date, or twelve months if invoiced or settled in rupees.¹⁵

Ask for the extension before the 30-day window closes.¹

Which RBI rule ended SOFTEX form filing?

SOFTEX filing ended because the 2026 Regulations superseded the 2015 Regulations on 1 October 2026, and their only declaration is the EDF.¹ A.P. (DIR Series) Circular No. 20 dated 16 January 2026 superseded the SOFTEX procedure circulars from the same date.³

The superseded circulars still explain older SOFTEX records, which is why this page keeps the old process.³

What are the common mistakes with SOFTEX form filing and the EDF?

The most common mistake is following an old SOFTEX guide for an invoice raised on or after 1 October 2026, when only the EDF applies.¹

• Copy count: regulation 6(B) of the 2015 Regulations said triplicate, while the Master Direction mentioned duplicate under the revised electronic procedure and quadruplicate in its invoicing paragraph.²⁴ This is one reason older guides disagree.
• Payment-date deadline: software exporters should not rely on the regulation 3(2)(b) option.¹
• Older records: the 2026 Regulations supersede the 2015 Regulations "except in respect of things done or omitted to be done before such supersession", and regulation 20 tells banks to handle older transactions that earlier needed RBI approval.¹ The Regulations do not describe how pending SOFTEX entries are closed, so ask your bank.
• STPI reporting: if you have STPI registration, ask STPI about any reporting it still expects; see STPI registration for software exporters.

Your position depends on your registration, location and bank, so confirm the details with your bank or a chartered accountant.