What is the EDF (Export Declaration Form)?
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Short answer
The Export Declaration Form (EDF) declares the full export value an exporter gives to the specified authority under the FEMA (Export and Import of Goods and Services) Regulations, 2026.1 From 1 October 2026 every exporter of services files an EDF.1 The deadline is 30 days from the end of the month of invoicing.1 The EDF replaced SOFTEX for software.13
| Full form | Governed by | Who needs it | Where it is used | Related terms |
|---|---|---|---|---|
| Export Declaration Form | Regulations 2 and 3, FEMA (Export and Import of Goods and Services) Regulations, 20261 | Every exporter of services, including software exporters and freelancers1 | Given to an Authorised Dealer bank, STPI or an SEZ Development Commissioner, and entered in EDPMS1 | SOFTEX, EDPMS, AD code, Authorised Dealer bank, e-BRC |
The Export Declaration Form (EDF) is the one form every Indian service exporter now files under FEMA. Until September 2026, most freelancers and agencies outside software never filed any export declaration. That changed on 1 October 2026.13
What does the EDF mean in simple words?
The EDF is a monthly declaration to your bank listing the invoices you raised to foreign clients and their full value, so the bank can track whether the money arrives.1
- Who files: every exporter of services; "services" includes software.1
- Where it goes: usually your Authorised Dealer (AD) bank.1
- What it promises: in the declaration, the exporter undertakes to deliver the full export value to the named Authorised Dealer within the period of realisation.2
Why does the EDF matter for Indian exporters and freelancers?
The EDF matters for Indian exporters and freelancers because it puts each foreign invoice on the bank's record until the money arrives. Regulation 3(2) of the FEMA (Export and Import of Goods and Services) Regulations, 2026 (the 2026 Regulations) sets the rules:1
| Point | Rule |
|---|---|
| Who files | Every exporter of services; "services" includes software1 |
| Deadline | Within 30 days from the end of the month in which the invoice was raised1 |
| One form per month | A single EDF can cover all services exported to one or more recipients in that month1 |
| Alternative for non-software services | May be filed on or before the date payment is received1 |
| Extension | The Authorised Dealer can extend the deadline on a reasoned request1 |
- Bank compliance: the period of realisation for services is nine months from the invoice date, or twelve months if invoiced or settled in rupees.24
How does the EDF work?
The EDF works by going to the "specified authority" defined in regulation 2 of the 2026 Regulations, which records it for monitoring.1
| Your export | Specified authority |
|---|---|
| Services other than software | An Authorised Dealer bank, or the SEZ Development Commissioner for SEZ units1 |
| Software | An Authorised Dealer bank, Software Technology Parks of India (STPI), or the SEZ Development Commissioner1 |
Under regulation 18, the bank must enter the EDF details in the Export Data Processing and Monitoring System (EDPMS) within five working days of receiving it.1 See EDPMS.
How do you fill in and file the EDF?
You fill in the EDF with your details and an invoice table, then give it to your bank by the deadline. Part 1 asks for the exporter's details, including IE Code, GSTIN and PAN, and the AD code and name of the bank.2 Part 2B lists the services provided to multiple recipients, invoice by invoice.2
For example, an invoice dated 12 November 2026 to a client in Singapore has an EDF due by 30 December 2026, unless your services are not software and you file it on or before the day the money arrives.1
Each field is explained in the EDF form guide, and the filing process is in EDF for service exporters. If you have no IEC or GSTIN, or you receive through a payment platform, ask your bank how it wants those boxes completed.
What is the difference between the EDF and SOFTEX?
SOFTEX was the old declaration for software exports under the 2015 rules, while the EDF covers software and every other service from 1 October 2026.13
| Form | Covers | Status | Best for |
|---|---|---|---|
| EDF | Every export of services, including software1 | In use from 1 October 20261 | All service exporters today |
| SOFTEX | Software exports under the 2015 rules | Its circulars are superseded by RBI Circular No. 20 from 1 October 20263 | Reading records from before 1 October 2026 |
What do people get wrong about the EDF?
People most often assume the EDF is only for software exporters, when it applies to every exporter of services.1
- Software only: regulation 3(2) applies to every exporter of services.1
- One per invoice: a single EDF can cover a whole month's invoices.1
- No way back after the deadline: the Authorised Dealer can extend the filing period on request.1
- Same as e-BRC: the EDF is a declaration to the bank, and the e-BRC is a DGFT certificate that the money arrived.
Which terms are related to EDF?
These terms come up alongside the EDF for service exporters.
- SOFTEX: the earlier software export declaration.
- EDPMS: the RBI system where the bank records your EDF.
- AD code: the bank code in Part 1 of the EDF.2
- Authorised Dealer bank: the bank that usually receives the EDF.
- e-BRC: the DGFT certificate of realisation.
- Export realisation: receiving the full export value within the period.
How did we verify this?
We checked this page against the sources below on 30 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 18)
- [2]TaxGuru: reproduction of the Gazette text of the 2026 Regulations, including the Annex (Export Declaration Form)
- [3]RBI: A.P. (DIR Series) Circular No. 20 dated 16 January 2026, Export and Import of Goods and Services
- [4]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
Do freelancers have to file an EDF?+
Freelancers who export services have to file an EDF. Regulation 3(2) of the 2026 Regulations applies to every exporter of services, and the regulation text has no exemption by size or profession, so a designer, writer or developer billing foreign clients files one too.1
Can I file one EDF for all my clients in a month?+
You can file one EDF for all your clients in a month. Under the 2026 Regulations, a single EDF can cover all services exported to one or more recipients in that month, which keeps the paperwork to one form per month for most service exporters.1
What if I miss the 30-day EDF deadline?+
If you miss the 30-day EDF deadline, ask your bank for an extension with reasons. Regulation 3(2) of the 2026 Regulations lets the Authorised Dealer extend the period for filing on the exporter's request, so write to the bank as soon as you notice the delay.1
Can non-software exporters file the EDF when payment arrives?+
Exporters of services other than software may file the EDF on or before the date payment is received, instead of within 30 days from the end of the invoice month.1 Software exporters do not have this option and file within the 30-day period, unless the bank extends it.
Who receives the EDF from an SEZ unit?+
For SEZ units, the specified authority that receives the EDF is the SEZ Development Commissioner, under regulation 2 of the 2026 Regulations.1 Other service exporters give the EDF to an Authorised Dealer bank, and software exporters may also use Software Technology Parks of India (STPI).
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
What 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.
RBI and FEMAHow do you fill in the EDF form for a service export?
A field-by-field walk through the Export Declaration Form in the Annex to the FEMA 2026 Regulations, for freelancers, agencies and IT firms filing for services.
RBI and FEMAHow 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.
GlossaryWhat is EDPMS (Export Data Processing and Monitoring System)?
EDPMS is RBI's Export Data Processing and Monitoring System, where banks record exports and mark them off when paid. What it means for service exporters in 2026.