{"id":2402,"date":"2026-09-16T16:25:12","date_gmt":"2026-09-16T10:55:12","guid":{"rendered":"https:\/\/blog.remitcircle.com\/?p=2402"},"modified":"2026-09-16T16:30:41","modified_gmt":"2026-09-16T11:00:41","slug":"edf-for-service-exporters-from-1-october-2026","status":"publish","type":"post","link":"https:\/\/blog.remitcircle.com\/education\/edf-for-service-exporters-from-1-october-2026\/","title":{"rendered":"EDF for service exporters from 1 October 2026"},"content":{"rendered":"\t\t
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The answer<\/b><\/h2>\n

From 1 October 2026, every exporter of services from India – including freelancers, sole proprietors, one-person companies and software firms – must file an Export Declaration Form (EDF) with their Authorised Dealer bank. It is due within 30 days from the end of the invoicing month. One EDF can cover all overseas clients billed in that month. The SOFTEX form is discontinued.<\/span><\/p>\n

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Before and after: the export compliance flow<\/b><\/h2>\n\n\n\n\n\n
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Until 30 September 2026<\/span><\/p>\n<\/td>\n

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From 1 October 2026<\/b><\/p>\n<\/td>\n<\/tr>\n

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Service exports: for many service exports, no export declaration was required. Software exports where SOFTEX applied followed a separate declaration path.<\/span><\/p>\n<\/td>\n

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Service\/software exports: exporter declares the export through the applicable EDF process. One EDF can cover services exported to one or more recipients in the same month.<\/span><\/p>\n<\/td>\n<\/tr>\n

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Payment \u2192 purpose code \u2192 FIRA\/remittance evidence \u2192 AD bank \/ EDPMS reconciliation.<\/span><\/p>\n<\/td>\n

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Payment \u2192 purpose code \u2192 FIRA\/remittance evidence \u2192 AD bank \u2192 EDPMS reconciliation \/ closure.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/br><\/br>\n

SOFTEX vs EDF: what changes on 1 October 2026<\/b><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n
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Requirement<\/b><\/p>\n<\/td>\n

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Until 30 September 2026<\/b><\/p>\n<\/td>\n

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From 1 October 2026<\/b><\/p>\n<\/td>\n<\/tr>\n

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Governing regulation<\/span><\/p>\n<\/td>\n

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FEMA (Export of Goods & Services) Regulations, 2015<\/span><\/p>\n<\/td>\n

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FEMA (Export and Import of Goods and Services) Regulations, 2026<\/span><\/p>\n<\/td>\n<\/tr>\n

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Form for software exports<\/span><\/p>\n<\/td>\n

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SOFTEX (per invoice)<\/span><\/p>\n<\/td>\n

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EDF (monthly, consolidated)<\/span><\/p>\n<\/td>\n<\/tr>\n

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Form for other service exports<\/span><\/p>\n<\/td>\n

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No declaration required<\/span><\/p>\n<\/td>\n

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EDF (monthly, consolidated)<\/span><\/p>\n<\/td>\n<\/tr>\n

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Where you file (software)<\/span><\/p>\n<\/td>\n

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STPI or SEZ Development Commissioner<\/span><\/p>\n<\/td>\n

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AD bank or STPI (DTA); SEZ DC (SEZ units)<\/span><\/p>\n<\/td>\n<\/tr>\n

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Where you file (other services)<\/span><\/p>\n<\/td>\n

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Not applicable<\/span><\/p>\n<\/td>\n

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AD bank (DTA); SEZ DC (SEZ units)<\/span><\/p>\n<\/td>\n<\/tr>\n

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Filing frequency<\/span><\/p>\n<\/td>\n

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Per invoice<\/span><\/p>\n<\/td>\n

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Monthly (one EDF for all clients)<\/span><\/p>\n<\/td>\n<\/tr>\n

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Deadline<\/span><\/p>\n<\/td>\n

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Within 30 days of invoice (SOFTEX)<\/span><\/p>\n<\/td>\n

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Within 30 days from end of the invoice month<\/span><\/p>\n<\/td>\n<\/tr>\n

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Realisation window<\/span><\/p>\n<\/td>\n

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9 months (extended to 15 in Nov 2025)<\/span><\/p>\n<\/td>\n

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15 months (18 months if in INR)<\/span><\/p>\n<\/td>\n<\/tr>\n

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Small-invoice relief<\/span><\/p>\n<\/td>\n

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None specific<\/span><\/p>\n<\/td>\n

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Invoices up to \u20b910 lakh: EDPMS entry closed on self-declaration<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/br><\/br>\n

The process, in numbered steps<\/b><\/h2>\n

What the Indian exporter does<\/b><\/p>\n

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  1. Raise the overseas invoice in a freely convertible currency (or INR through an RBI-permitted channel). Keep a signed SOW or contract on file.<\/span><\/li>\n
  2. Confirm your category with your CA or bank: “software” (broad – computer programes, databases, drawings, designs, audio\/video signals, information on any non-physical medium) or “services other than software”.<\/span><\/li>\n
  3. Collect payment through your AD bank or a regulated payment provider that settles into it. Note the purpose code assigned by the remitter or the provider.<\/span><\/li>\n
  4. At the end of each month, compile every export invoice raised that month.<\/span><\/li>\n
  5. File one EDF with your AD bank within 30 days from the end of that month. Software exporters may file with STPI instead; SEZ units file with the SEZ Development Commissioner.<\/span><\/li>\n
  6. Match each invoice to its FIRA when payment lands. For any invoice up to \u20b910 lakh, the EDPMS entry can be closed on your own declaration (batched quarterly is allowed).<\/span><\/li>\n<\/ol>\n

    What the foreign payer does<\/b><\/p>\n

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    1. Pays the invoice to the Indian exporter’s AD bank account or the account held by their regulated payment provider, using SWIFT, ACH\/wire, or the provider’s rails.<\/span><\/li>\n
    2. Sends payment as a normal commercial remittance for services. No form or Indian-side registration is required from the payer.<\/span><\/li>\n
    3. Provides a payment reference (invoice number in the memo\/reference field) so the exporter and the AD bank can match it to the right EDF entry in EDPMS.<\/span><\/li>\n<\/ol><\/br><\/br>\n

      Documents to keep, and the purpose code<\/b><\/h2>\n

      For every export invoice, hold the following on file. Your AD bank may ask for them at filing or when it reconciles EDPMS.<\/span><\/p>\n