EDF Filing Guide: Changes for Service Exporters in 2026

The Export Declaration Form (EDF) is a mandatory document that records the value and details of goods or services you're exporting from India. Under FEMA regulations, it serves as an official declaration to RBI that an export has occurred and that payment is expected. Every exporter in India must file it, subject to the rules and exemptions in the regulation.

If the EDF is not filed correctly, the corresponding EDPMS entry may remain unresolved, which can lead to export compliance issues under FEMA regulations. For goods exporters, it can also delay eBRC generation. Service exporters get an eBRC too, which they generate on the DGFT portal by linking their payment (IRM) to invoices carrying the right SAC codes.

• For goods, EDF is automatically triggered when an exporter files a shipping bill on ICEGATE. For services and software, the exporter submits the EDF to their AD bank.
• This tracking entry is on RBI's EDPMS.
• That entry stays open until the exporter's payment comes in and the bank verifies it.
• The payment details and the details from EDF are required to obtain eBRC (electronic Bank Realization Certificate) from DGFT portal.
• The eBRC certifies that your export proceeds have been realised, and also helps the exporter claim benefits like RoDTEP refunds and duty drawbacks.

From 1 October 2026, service and software exporters must file an Export Declaration Form (EDF) with their AD bank. You file one EDF a month covering all your invoices, within 30 days from the end of the invoice month. SOFTEX is retired for software exports. The new rules were notified by RBI on January 13, 2026, under FEMA 23(R)/2026-RB.

Agencies, consultancies, SaaS companies and other service businesses come under EDF for the first time. Individuals with transactions of a personal nature are not covered, as RBI clarified on 7 October 2026. You get 30 days from the end of the invoice month to file, so March invoices are due by April 30. You can club all your monthly invoices into one form.

If you export services other than software, you can also file earlier, on or before the date you receive payment. If you need more time, your AD bank can extend the deadline on a request with reasons.

Software exports are now covered under the unified EDF framework alongside other service exports. STPI certification is no longer mandatory, and your AD bank can certify them. Software exporters stay on the strict 30-day deadline, with no payment-date option.

Authorised Dealers must update the EDF details in EDPMS within five working days of receiving the EDF. An Inward Remittance Message (IRM) is now generated for every service purpose code, so every service payment leaves a record that has to be matched.

Export proceeds for services must be realised within 9 months from the invoice date, or 12 months if invoiced or settled in INR. RBI set these limits through a 22 September 2026 amendment, which replaced the 15 and 18 months in the January text, so older guides may show the wrong numbers. For any shipping bill or service invoice up to ₹10 lakh, your bank can close the EDPMS entry on your own declaration that payment was realised, or through a quarterly bulk declaration. The limit applies to each bill. Banks have not yet published how they will run this route, so check with yours.

AD banks must publish their export policy and the main features of their SOP on their website (Regulation 19(4)). A bank cannot charge you a penalty for its own regulatory delay (Regulation 19(3)). For goods, exporters can now declare nil export value where goods go without consideration, such as certain free samples.

• Amazon and e-commerce sellers: No major change. Your shipping bill filed through customs continues to serve as the EDF for goods exports.
• IT and software exporters: Software exports will move to the unified EDF framework from October 2026, replacing the separate SOFTEX-based reporting process.
• Freelancers, consultants and agencies: If you are an individual with transactions of a personal nature, RBI says you are not covered. If you invoice overseas clients as a business, under a firm name, a GSTIN or a proprietorship, prepare as though you are in scope until RBI’s FAQs settle it. Agencies and registered firms file one EDF a month.
• SaaS and digital service companies: Multiple invoices raised in a month can be consolidated into a single EDF, reducing repetitive reporting and simplifying compliance.

Skydo’s free EDF generator builds the form for you. The submission itself goes through your AD bank. Get to know more!

On 7 October 2026, RBI said individuals do not need to report transactions of a personal nature under the new regulations, irrespective of the amount. RBI will publish FAQs to clear up the confusion. These are not out yet.

Service and software exporters file one EDF a month with their AD bank, covering every invoice raised that month, within 30 days from the end of the invoice month. Goods exporters at major ports file automatically through the shipping bill on ICEGATE, while non-EDI ports need a separate submission.

For service exporters, the process is expected to become more structured under the new FEMA 2026 framework. The regulation is final, but banks are still building their own SOPs, formats and submission channels.

Based on the current regulations, the process will broadly involve:

• maintaining records of export invoices raised during the month,
• preparing a consolidated EDF covering those invoices,
• and submitting the declaration to your AD bank within 30 days from the end of the invoice month.

The bank is then expected to update the export details in EDPMS and close the entry once payment is realized. Step by step, it looks like this:

Five October invoices mean one EDF, due 30 November. If you need more time, ask your AD bank for an extension with reasons.

Banks are still finalising their formats, so expect the process to vary and settle over the coming months.

Skydo’s free EDF generator builds your monthly EDF, ready to submit to your bank.

This is the method most exporters use. The EDF is handled automatically when you file your shipping bill.

Start by registering your bank's AD code on ICEGATE. Then file your shipping bill on ICEGATE, the export declaration form is submitted automatically with it. Customs clears your shipment, and an EDPMS entry is created in the system.

Within 21 days, send your documents to the bank: commercial invoice, packing list, bill of lading, or airway bill. When payment arrives, the bank matches it to the EDPMS entry and closes it. Once that's done, you can apply for your eBRC on the DGFT portal.

At non-EDI ports, EDF details may need to be submitted separately instead of being automatically linked through the shipping bill system.

Typically, exporters:

• submit the EDF and shipping documents to customs authorities at the port,
• provide export documents to their Authorised Dealer (AD) bank,
• and work with the bank to track payment realization and closure of the EDPMS entry.

The EDF captures your details (name, PAN, AD bank code), your overseas client's details, each invoice with its SAC or HS code and value, and the expected payment mode. Service exporters fill Part 1 and Part 2B of the form. Goods exporters also add shipping details such as port and shipping bill number.

The EDF captures details about the exporter, buyer, shipment, and payment terms. You'll typically need:

• Exporter details: name, address, PAN, and AD code (plus IEC and GSTIN for goods exports)
• Buyer details: name, address, and country
• Export details: description of goods/services and the correct HS/SAC code
• Invoice details: invoice number, currency, and export value
• Shipping details (goods only): port, destination country, transport mode, and shipping bill details
• Payment details: expected mode of realization, such as advance payment, LC, or open account

The information in the EDF must match your invoice and shipping documents to avoid processing or compliance issues. Checkout the Export Declaration Form (EDF) Sample at the end of this RBI notification.

The SAC (Services Accounting Code) is the services version of an HSN code: a six-digit code that classifies what you sold. It is mandatory in Part 2B, and it is the field most exporters don’t have ready.

These are common examples. The right SAC depends on what you actually sell, so confirm it with your CA and use the same code in your GST returns and your EDF. Your SAC code should also be consistent with the purpose code on your payment.

The form above is the goods version. Service exporters fill Part 1 and Part 2B of the same form, and leave the goods fields blank.

Part 2B takes one row per invoice, so a single EDF can carry every invoice you raised in the month.

Section 4 is your declaration and signature. Section 5 is filled by your AD bank, or STPI for software.

Checkout the Export Declaration Form (EDF) Sample at the end of this RBI notification

SOFTEX is retired. For software exports made on or after 1 October 2026, you file one EDF a month instead, and STPI certification is no longer mandatory. The cutover follows the export date, so a software export made in September 2026 and filed in October is still a SOFTEX.

• No payment-date flexibility: Other service exporters can file on or before receiving payment. Software exporters stay on the strict 30-days-from-month-end clock.
• Filing through STPI: STPI forwards the authenticated EDF to your AD bank.

Note: You May Be a Software Exporter. The regulation defines software broadly: any computer programme, database, drawing, design, audio or video signals, or information on any non-physical medium. A design studio, video editor or architect sending drawings abroad can count as a software exporter.

Your first services EDF is likely due on 30 November 2026, for October invoices. Before then, review the EDF format, find the SAC code for each service, organise your client data, check your AD bank's published EDF SOP, and speak to your CA. SAC classification takes time and banks are still finalising their SOPs, so start now.

Using more than one payment provider? Each can only give you records for payments it handled, so collect data from all of them.

The most common EDF mistakes are counting the deadline from the invoice date instead of month end, missing SAC or HS codes, filing with the wrong AD bank, and invoice values that don't match the EDF. Most are fixed by keeping codes, invoices and payment records in one place before month end.

If the HS code doesn't match the product being exported, customs can flag the shipment or raise valuation and duty queries. Always verify the latest tariff classification before filing.

Mismatch between invoice values and EDF details can lead to bank queries, processing delays, or rejection of export documents. Double-check currency, invoice amount, and export value before submission.

If your bank's AD code is not registered on ICEGATE, shipping bill processing can get blocked. First-time exporters should confirm this setup with their bank in advance.

Late submission of export documents can leave EDPMS entries unresolved for longer than necessary. Keeping documentation organized and submitting it promptly helps avoid follow-ups and compliance issues.

Sometimes payments are received, but the corresponding EDPMS entry is not updated or closed. Maintain a tracker with invoice numbers, shipping bill details, payment dates, and bank status updates to monitor closures properly.

From October 2026, service exporters will come under the EDF reporting framework. Freelancers, agencies, SaaS companies, and other service exporters should start understanding their bank's expected process well before the regulations take effect.

The EDF is required because the RBI must track all exports and verify that foreign exchange earnings are repatriated to India. This is mandated under FEMA (Foreign Exchange Management Act), which regulates cross-border transactions. Without the EDF, RBI has no way to monitor whether export proceeds were received or repatriated as required by law.

• EDF confirms that the shipment complies with customs rules, export controls, and foreign trade requirements.
• It provides essential export data used for trade monitoring, policy planning, and incentive schemes.
• It acts as proof of export for banks, DGFT compliance, GST filings, payment reconciliation, and incentive claims.

• Services: Realise proceeds within 9 months from the invoice date, or 12 months if invoiced or settled in INR..
• Invoices up to ₹10 lakh: For goods or services, your bank can close the EDPMS entry on your declaration that payment was realised, or through a quarterly bulk declaration. The limit applies to each bill, so annual earnings above ₹10 lakh don’t rule you out. Banks have not yet published how they will run this route, so check with yours.

The EDPMS entry stays open against your PAN. An IRM is now generated for every service purpose code, so a payment with no matching EDF shows up as a gap.

Under Regulation 18(1)(f), your AD bank must monitor open entries and follow up with you for documents until they are closed. Banks may also stop inward SWIFT foreign currency payments to your account if your EDF isn’t filed on time. Payments through aggregators like Skydo settle over domestic rails, so they can’t be selectively stopped today. You still need to file your EDF.

From 1 October 2026, every business exporting goods, services or software from India needs to file an EDF, subject to the regulation’s rules and exemptions. On 7 October 2026, RBI clarified that individuals are not covered for transactions of a personal nature, and FAQs will define the exact scope.

Goods exporters: Yes. If you're shipping physical products out of India, you need to file an export declaration form.

Software exporters (IT/ITeS): Right now, software exporters file a different form called SOFTEX through STPI or SEZ authorities. For software exports made on or after 1 October 2026, SOFTEX is retired and everyone will need to file the EDF instead.

Service exporters (non-software): Freelancers, consultants, and agencies providing services such as marketing, legal, accounting, business consulting, or financial advisory to clients outside India are generally classified as non-software service exporters. Under the FEMA 2026 regulations, service businesses come under the EDF framework from October 2026. Individuals with personal-nature transactions are not covered, per RBI’s 7 October clarification

Designers and creative exporters: The regulation defines software broadly, covering databases, drawings, designs, and audio or video files. If you export these, you're likely treated as a software exporter, with no option to file on the payment date.

Amazon and e-commerce sellers: Every commercial courier shipment you send abroad automatically creates an EDPMS entry. Many sellers have hundreds of open entries sitting in the system and don't even know it. Each one needs to be matched with a payment and closed.

The EDF declares an export and its value, the FIRA proves an inward payment was received, and the eBRC certifies that export proceeds were realised. SOFTEX was the separate software declaration, now retired for exports from 1 October 2026, and SDF was the goods declaration filed through EDI customs ports, now integrated into the EDF.

Historically, different forms were used for goods, software, and electronic customs filings. For example, SDF (Statutory Declaration Form) was the declaration mechanism used for goods exports through EDI-enabled customs ports, while SOFTEX was used for software exports. Under the FEMA 2026 regulations, these processes are being consolidated under a unified EDF framework.

Once the EDF process is completed, the next step is ensuring export payments are received, documented properly, and matched against the correct export entries for closure. That's where most exporters end up spending time on manual follow-ups and reconciliation.

Skydo helps simplify that part of the workflow. With Skydo:

• you get dedicated virtual accounts to collect international payments,
• every inward remittance comes with instant FIRA,
• payment records stay structured and eBRC closure is processed by Skydo,
• Skydo’s free EDF generator builds your monthly EDF, ready to submit to your bank.

If you also receive payments through other providers, you'll need their records too. Skydo can supply data only for payments received through Skydo.

Want to see what hassle-free export compliance looks like? Explore Skydo.