What is the EDF form for service exporters? The Export Declaration Form (EDF) is an RBI declaration in which a service or software exporter reports the full value of exports made in a month. From 1 October 2026, it must be filed with the Authorised Dealer (AD) bank within 30 days from the end of the month in which the invoice is raised.

From 1 October 2026, Indian service exporters get a new monthly task: filing an Export Declaration Form (EDF) with their bank.

Until now, goods exporters filed an EDF, software exporters filed SOFTEX, and most other service exporters filed no declaration at all. The new RBI export-import regulations change that, because RBI wants clearer visibility of service exports.

What has changed

RBI notified the FEMA (Export and Import of Goods and Services) Regulations, 2026 as FEMA 23(R)/2026-RB on 13 January 2026. They take effect on 1 October 2026 and were amended on 22 September 2026. In plain terms:

Note: several early guides still quote a 15-month realisation period. The September amendment reduced it to 9 months, so use the shorter period when setting reminders.

Who files, and for which invoices?

• Every service and software exporter, including freelancers, consultants and agencies.
• Invoices dated on or after 1 October 2026. Current guidance says earlier invoices fall outside the EDF, even if payment arrives later.
• One EDF per month can cover several overseas clients.
• For services other than software, such as consulting or design, the EDF may also be submitted on or before the date payment is received.

A worked example

A Noida design agency invoices clients in the US and UK on 6 October and 20 October 2026. It files a single EDF covering both invoices by 30 November 2026. Payment for the 20 October invoice must then be realised by 20 July 2027, or the agency must ask its bank for an extension and give reasons.

Practical checklist before your first filing

1. Ask your AD bank for its EDF process and operating procedure.
2. Set 1 October 2026 as the cut-off date in your invoicing records.
3. Keep a monthly export register with invoice number, client, currency and value.
4. Diarise the EDF due date early each month.
5. Reconcile invoices, EDF, bank receipts and EDPMS every month, and keep your FIRC or eFIRA as proof of receipt.
6. If you use SOFTEX today, confirm with your bank or STPI how to switch.

Compliance and common mistakes

• Assuming freelancers are exempt. They are not.
• Applying the old 15-month period to realisation of payment.
• Letting invoice value, EDF and bank receipt differ. Mismatches can trigger bank queries and may delay eBRC or GST refund paperwork.
• Waiting until the due date to ask your bank how it accepts the form.

FAQs

1. Do freelancers need to file an EDF?
2. Yes. Every service and software exporter must file, including freelancers.
3. Can I file one EDF for several clients?
4. Yes. One EDF can cover all service exports made in a month, across clients.
5. Is there a separate form for software exports?
6. No. From 1 October 2026 the EDF replaces SOFTEX for software exports.
7. What is the due date for October 2026 invoices?
8. 30 November 2026.

Key takeaways

• The form is the Export Declaration Form (EDF), filed through your bank.
• It applies to all service and software exports invoiced from 1 October 2026.
• File monthly, within 30 days from the end of the invoice month.
• Realisation period is 9 months from invoice date.
• Reconcile invoices, EDF, receipts and EDPMS every month.

Unsure how the EDF applies to your invoices? Speak to a Chartered Accountant before your first filing date. The Tax Vic team can be reached at info@taxvic.com.

Source: RBI notification FEMA 23(R)/2026-RB, as amended on 22 September 2026. Please confirm procedural details with your AD bank.