If you raised service export invoices in October 2026, your Export Declaration Form is due by 30 November 2026. Regulation 3(2) of the 2026 export regulations sets the deadline at 30 days from the end of the month in which the invoice was raised, and October is the very first month the new rules apply. One EDF can cover every October invoice, to any number of foreign clients.
Key takeaways
- All service export invoices dated 1 to 31 October 2026 go on an EDF due by 30 November 2026.
- October 2026 is the first month under the 2026 regulations, which came into force on 1 October 2026. SOFTEX no longer applies for software.
- For services other than software, you may instead submit the EDF on or before the date payment is received.
- Each October invoice must be realised within 9 months of its own date, so between 1 July and 31 July 2027 for most.
- Invoices dated before 1 October 2026 are widely reported to fall outside the EDF. Confirm with your bank.
The date, and why it is 30 November
Regulation 3(2) gives you 30 days from the end of the invoice month. October ends on the 31st, and 30 days later is 30 November 2026. It does not matter whether your invoice is dated 1 October or 31 October; both fall in the October batch.
| Invoice dated | EDF month | EDF due |
|---|---|---|
| 1 October 2026 | October | 30 November 2026 |
| 15 October 2026 | October | 30 November 2026 |
| 31 October 2026 | October | 30 November 2026 |
| 1 November 2026 | November | 30 December 2026 |
If you are working near the boundary, check the invoice date printed on the invoice, not the date work was done or the date you emailed it. The EDF due date calculator gives you the exact date for any invoice.
The first-month traps
Because October 2026 is the first month under the new regulations, expect some friction.
SOFTEX habits. Software exporters used to SOFTEX now declare software on the same single EDF. AD banks are specified authorities on par with STPI, and STPI certification is no longer mandatory for software exporters outside an SEZ.
Bank processes still settling. Each bank must publish its policy on how it accepts EDFs. Some may still be finalising channels in November. Ask your branch or relationship manager early in the month rather than on the 29th.
The individuals question. On 7 October 2026, RBI's Governor said individuals providing services abroad are not required to report, and RBI said FAQs would follow. The text has not changed yet. Proprietorships, firms, LLPs and companies should assume they are covered for October invoices.
Late-September amendments. RBI amended some provisions on 22 September 2026, just before the start date. Use the current RBI text if you are checking any detail: >RBI notification.
Old invoices. Invoices raised before 1 October 2026 are widely reported not to need an EDF. If you have September invoices being paid in October or November, confirm with your bank how it is treating them.
Realisation deadlines for October invoices
Filing the EDF is one deadline; getting paid is another. Each October invoice must be realised within 9 months from its invoice date, or 12 months if invoiced and settled in Indian rupees.
| Invoice dated | Foreign-currency invoice: realise by | Rupee invoice: realise by |
|---|---|---|
| 1 October 2026 | 1 July 2027 | 1 October 2027 |
| 10 October 2026 | 10 July 2027 | 10 October 2027 |
| 20 October 2026 | 20 July 2027 | 20 October 2027 |
| 31 October 2026 | 31 July 2027 | 31 October 2027 |
Put the realisation date next to each invoice in your register now. Anything still unpaid in April 2027 deserves a firm reminder to the client. If a payment will be late, ask your AD bank for an extension before the deadline.
Worked example
Tidewater Analytics Pvt Ltd, Kolkata, raised four export invoices in October 2026: USD 9,800 and USD 4,100 to two US clients, EUR 6,300 to a Dutch client and AUD 5,200 to an Australian client. The total comes to about ₹20,70,000.
- 6 November: finance builds one EDF with four Part 2B rows using the free EDF form generator, with type of export Services and mode of delivery Internet.
- 7 November: a director signs Part 4. Two invoices are paid, two are not, so Tidewater checks with its bank how to show "has been received" and "will be received" on a mixed form.
- 10 November: submits with invoice copies and FIRAs for the two paid invoices.
- Calendar: adds realisation reminders for each unpaid invoice for April 2027.
Every invoice is under ₹10 lakh (the largest, USD 9,800, is about ₹8,25,000), so the bank may close the EDPMS entries on Tidewater's periodic declaration of realisation.
Other November compliance, at a high level
November is a busy month for most finance teams. Alongside the October EDF, you will likely have your regular GST return filings for October and any income-tax obligations that apply to you. We are not listing GST return dates here because they can vary by taxpayer type and are sometimes extended; check the GST portal or ask your CA for your exact dates.
One cross-check worth doing: the export turnover you report for October in GST should match the total of your October EDF rows, allowing for exchange-rate method differences. Mismatches are easier to explain now than at year end.
This is general information, not legal or tax advice.
October EDF checklist
- [ ] List all foreign invoices dated 1–31 October 2026
- [ ] Confirm AD code, IEC (if any), GSTIN and PAN
- [ ] Check SAC code on each invoice
- [ ] Fill Part 1 once and one Part 2B row per invoice
- [ ] Total the rupee value for field 1.22, in figures and words
- [ ] Sign Part 4, striking out alternatives that do not apply
- [ ] Attach invoices and any FIRAs; add a covering letter
- [ ] Submit by the channel your bank has published, before 30 November 2026
- [ ] Record the acknowledgement and set realisation reminders
Frequently asked questions
What is the EDF due date for invoices raised in October 2026?
30 November 2026. Regulation 3(2) requires the EDF within 30 days from the end of the month in which the invoice was raised, and October 2026 ends on the 31st.
Can I file my October EDF before 30 November?
Yes, and it is a good idea. You can file as soon as the month closes. For services other than software, you may also submit the EDF on or before the date payment is received.
Do September 2026 invoices go on the October EDF?
No. Invoices raised before 1 October 2026 are widely reported to fall outside the EDF regime. Confirm with your bank if older invoices are being paid now.
When must October 2026 invoices be paid?
Within 9 months of each invoice date for foreign-currency invoices, so by 1 to 31 July 2027 depending on the date, or 12 months for rupee invoices. The AD bank can extend on a reasoned request.
What if I miss the 30 November deadline?
File as soon as possible with a short covering letter explaining the delay. The AD bank may accept a delayed EDF for reasonable cause.
Bottom line
October 2026 invoices are the first under the new regime, and their EDF is due by 30 November 2026. Build your form now with the free EDF form generator and check other months in the EDF due dates table.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.