Short answer
SOFTEX was the form Indian exporters used to declare software exported in non-physical form under the FEMA (Export of Goods & Services) Regulations, 2015.1 From 1 October 2026, software exporters file an Export Declaration Form (EDF) under the 2026 Regulations instead.2 RBI A.P. (DIR Series) Circular No. 20 supersedes the earlier SOFTEX circulars from that date.3
| Full form | Governed by | Who needs it | Where it is used | Related terms |
|---|---|---|---|---|
| Form SOFTEX, the declaration for software exported in non-physical form1 | FEMA (Export of Goods & Services) Regulations, 2015, superseded from 1 October 202612 | Software exporters, for the period before 1 October 2026 | Declaring software delivered online or on another non-physical medium1 | EDF, STPI, SEZ, export realisation |
Indian software exporters used to file a SOFTEX form to declare their exports. That changed on 1 October 2026.23 If you are a developer, a SaaS company or an IT services firm, this page explains what SOFTEX was and what replaced it.
What does SOFTEX mean in simple words?
SOFTEX was the form for declaring software exported in non-physical form, such as code delivered online, under the FEMA (Export of Goods & Services) Regulations, 2015 (the 2015 Regulations).1 Today it is a historical form: 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 (the 2026 Regulations).2
- Software: Both the 2015 and 2026 rules define "software" broadly, as any computer programme, database, drawing, design, audio or video signals and similar information on a non-physical medium.12
- Status: RBI A.P. (DIR Series) Circular No. 20 dated 16 January 2026 supersedes the earlier SOFTEX circulars with effect from 1 October 2026.3
If you see SOFTEX in an older bank letter or template, read it as the EDF for anything invoiced from 1 October 2026.2
Why does the end of SOFTEX matter for Indian exporters and freelancers?
The end of SOFTEX matters because the declaration duty now covers every exporter of services, with a fixed monthly deadline.24
- Bank compliance: Under regulation 3 of the 2026 Regulations, you file the EDF within 30 days from the end of the month of invoicing.2
- Non-software services: Under the 2015 Regulations, services that no declaration form covered could be exported without a declaration, though the proceeds still had to be realised.1 So a software developer filed SOFTEX, while a marketing consultant or tutor usually filed nothing. That gap closed on 1 October 2026.24
- Older invoices: The 2026 Regulations do not spell out how banks treat invoices still open on 1 October 2026.2
Every service exporter now has a declaration to file.
How did SOFTEX work, and what replaced it?
SOFTEX worked as a per-export declaration for software under the 2015 Regulations, backed by a series of RBI circulars that Circular No. 20 has now superseded.13 The superseded circulars listed in Annex A of Circular No. 20 include:3
- Circular No. 9 of 25 October 2001: certification of SOFTEX forms.3
- Circular No. 80 of 15 February 2012: simplification of the SOFTEX procedure.3
- Circular No. 27 of 5 November 2015: bulk SOFTEX filing.3
The EDF replaced SOFTEX, and it now applies to every exporter of services, not only software exporters.24
How do you declare a software export now that SOFTEX has ended?
You declare a software export by filing an EDF with the specified authority under the 2026 Regulations.2
- Pick the authority: The specified authority for software can be the Authorised Dealer (AD) bank, the Software Technology Parks of India (STPI), or the SEZ Development Commissioner.2
- Group the invoices: One EDF can cover all invoices to one or more recipients in a month, under regulation 3.2
- File on time: File within 30 days from the end of the month of invoicing; the AD bank may extend the deadline on a reasoned request.2
For filing the new form, read EDF for service exporters.
What is the difference between SOFTEX and the EDF?
SOFTEX was a software-only form under the 2015 Regulations, while the EDF is a declaration for every exporter of services under the 2026 Regulations.12 The table is based on the 2015 and 2026 Regulations.12
| Form | Rules | Who files | Deadline | Filing on payment date | Best for |
|---|---|---|---|---|---|
| SOFTEX (until 30 September 2026) | FEMA (Export of Goods & Services) Regulations, 2015 | Software exporters | Set by the old procedure | Not applicable | Software exports declared before 1 October 2026 |
| EDF (from 1 October 2026) | FEMA (Export and Import of Goods and Services) Regulations, 2026 | Every exporter of services, including software | Within 30 days from the end of the month of invoicing | Allowed for services other than software | Every service export invoiced from 1 October 2026 |
For a step-by-step comparison, read SOFTEX replaced by EDF.
What do people get wrong about SOFTEX?
The most common mistakes are about timing and wording.23
- Payment-date filing: Software exporters cannot use the option to file on or before the date payment is received; that option is for other services.2
- Wording: Circular No. 20 says it "supersedes" the SOFTEX circulars, so describe it that way.3
- Open invoices: The 2026 Regulations say the supersession does not affect things done before it, but do not explain bank handling of open SOFTEX entries.2
Check with your AD bank or a chartered accountant on invoices that straddle 1 October 2026.2
Which terms are related to SOFTEX?
These terms come up with SOFTEX and its replacement:
- EDF: the Export Declaration Form that replaced SOFTEX.
- STPI registration: registration with one of the specified authorities for software.
- SEZ: the zones whose Development Commissioner can receive the EDF.
- Export realisation: receiving the invoice value, which applied under both forms.
- Inward remittance: money received in India from abroad for an export.
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 of Goods & Services) Regulations, 2015, amended up to 5 June 2026 (regulation 3 and Form SOFTEX)
- [2]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB dated 13 January 2026, amended up to 22 September 2026 (regulations 1, 2 and 3)
- [3]RBI: A.P. (DIR Series) Circular No. 20 dated 16 January 2026, Export and Import of Goods and Services (paragraph 4 and Annex A)
- [4]RBI press release 2025-2026/1933 dated 16 January 2026 on the 2026 Regulations and Directions
Frequently asked questions
Do software exporters still need to file SOFTEX after 1 October 2026?+
No. From 1 October 2026 the FEMA (Export and Import of Goods and Services) Regulations, 2026 require an Export Declaration Form for exports of services, including software, and RBI Circular No. 20 supersedes the SOFTEX circulars from that date.23 A software exporter now files the EDF with the specified authority instead of a SOFTEX form.
What happens to SOFTEX forms for invoices raised before 1 October 2026?+
The 2026 Regulations say the supersession of the 2015 Regulations does not affect things done or omitted before it.2 How banks handle older SOFTEX entries that are still open is not spelt out in the text, so a software exporter with unpaid pre-October invoices should ask its Authorised Dealer bank how to close them.
Who receives the EDF for software exports after SOFTEX ended?+
Under regulation 2 of the FEMA (Export and Import of Goods and Services) Regulations, 2026, the specified authority for software exports can be an Authorised Dealer bank, the Software Technology Parks of India (STPI) in the Domestic Tariff Area, or the Development Commissioner in a Special Economic Zone.2 Each exporter files with the authority that applies to it.
Can a software exporter file the EDF on the date payment arrives?+
No. The option to file the Export Declaration Form on or before the date of receipt of payment is given to exporters of services other than software.2 A software exporter files the EDF within 30 days from the end of the month of invoicing, although the AD bank may extend that deadline on a reasoned request.
Which SOFTEX circulars did RBI Circular No. 20 supersede?+
Annex A of RBI A.P. (DIR Series) Circular No. 20 dated 16 January 2026 lists the superseded circulars, including Circular No. 9 of 25 October 2001 on certification of SOFTEX forms, Circular No. 80 of 15 February 2012 on simplifying the SOFTEX procedure, and Circular No. 27 of 5 November 2015 on bulk SOFTEX filing.3
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 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.
GlossaryWhat is the EDF (Export Declaration Form)?
The EDF is the Export Declaration Form in the FEMA 2026 Regulations. From 1 October 2026 every Indian service exporter files it with the bank within 30 days.
SetupHow does STPI registration work for software and IT services exporters?
How the Software Technology Park scheme works under FTP 2023 Chapter 6, who registers with STPI, documents, published STPI Bengaluru charges and the EDF role from 2026.