Bengaluru's service exporters follow the same national rules as everyone else, but the city's mix of software firms, startups, global capability centres and SEZ units means "who files where" matters more here than almost anywhere. If you are outside an SEZ, your monthly EDF goes to the AD bank where your foreign money lands (or, for software, optionally to STPI); if you are an SEZ unit, it goes to the SEZ Development Commissioner. The deadline is the same for all: 30 days from the end of the invoice month.
Key takeaways
- Software and IT exporters in Bengaluru who used SOFTEX now declare software on the single EDF. STPI certification is no longer mandatory.
- Units inside an SEZ file with the SEZ Development Commissioner, not the bank.
- Everyone else files with their AD bank, normally the bank receiving the foreign payment.
- One EDF per month covers all foreign invoices from that month, across clients and currencies.
- The EDF does not change your GST or income-tax obligations.
The kinds of exporters you find in Bengaluru
Bengaluru has a deep bench of service exporters, and each tends to meet the EDF slightly differently:
| Exporter type | Typical set-up | Where the EDF usually goes |
|---|---|---|
| IT services and product engineering firms | Private limited companies, often in tech parks | AD bank, or STPI for software |
| SaaS startups | Company with a single current account, payment gateways for small customers | AD bank receiving settlements |
| Global capability centres | Subsidiary of a foreign parent, cost-plus billing | AD bank, or the Development Commissioner if inside an SEZ |
| SEZ units | Units located within notified SEZs | SEZ Development Commissioner |
| Design, marketing and content agencies | Proprietorships, LLPs, companies | AD bank |
| Research and analytics firms | Companies billing foreign clients for R&D or data services | AD bank |
| Freelancers and individual consultants | Personal contracts | See the note on individuals below |
Check where you sit before your first filing. A product company in a tech park is not automatically in an SEZ; only units inside a notified SEZ file with the Development Commissioner. If you are unsure, your unit's approval documents or your CA will tell you.
Software firms: life after SOFTEX
For years, many Bengaluru software exporters dealt with STPI for SOFTEX forms. Under the 2026 regulations, in force from 1 October 2026, SOFTEX is gone. Software exports are declared on the same EDF used for other services, and AD banks are now "specified authorities" on par with STPI.
In practice, that gives software exporters outside an SEZ a choice: file with their AD bank or with STPI. Many will choose the bank, since it already holds the foreign receipts and must enter the EDF into EDPMS within 5 working days. If you have an existing relationship with STPI and prefer to keep it, that remains an option. Our article on what STPI still does after SOFTEX covers the change.
One timing difference: the option to file on or before the date of payment is available for services other than software. Software exporters should work to the 30-day monthly deadline.
SEZ units
Bengaluru has several SEZs hosting IT and IT-enabled services units. If yours is one of them, the EDF goes to the SEZ Development Commissioner rather than the bank. The form and the monthly deadline are the same, but the submission channel and any supporting documents follow the Development Commissioner's process. Ask your SEZ administration for current instructions. See SEZ units and the EDF for the broader picture.
Banks
You will find the full range of public sector, private and foreign banks in Bengaluru, and exporters here often use more than one. The rule is simple: the bank that receives the foreign money for an invoice is normally the AD bank for that invoice. If your US clients pay into one bank and your European clients into another, you may file one EDF per bank each month.
Each bank must publish its policy on how it accepts EDFs. Some take them at the branch, some by email to a trade desk, some through a corporate portal. Ask your relationship manager, and get the AD code for your branch in writing. If your bank is on our list, a pre-filled version of the EDF form saves typing the bank details.
A monthly routine for a Bengaluru exporter
Worked example: Halasuru Labs Pvt Ltd, a 40-person product engineering firm outside any SEZ, bills clients in the US, Germany and Japan.
| When | What Halasuru Labs does |
|---|---|
| 1st–3rd | Finance closes the month; pulls all foreign invoices (typically 12–15) |
| 4th | Checks SAC codes (mostly 998314) and contract references |
| 5th | Builds one EDF with a Part 2B row per invoice; total value around ₹1.4 crore |
| 6th | Director signs Part 4; submission by the channel its bank published |
| 10th | Confirms with the RM that the EDF is on record |
| Quarter end | Sends a realisation declaration for paid invoices up to ₹10 lakh; sends matching instructions for larger invoices |
| Monthly | Reviews any invoice older than six months against the 9-month realisation deadline |
The firm's October 2026 EDF was due 30 November 2026, its November EDF 30 December 2026, and so on. It keeps the EDF due date calculator bookmarked for unusual months like January, whose EDF is due on 2 March 2027.
Individuals and freelancers
Bengaluru has a large community of independent developers, designers and consultants. At RBI's 7 October 2026 policy press conference, the Governor said individuals providing services abroad are not required to report, and the Deputy Governor said personal-contract transactions are outside the requirement. RBI said FAQs would follow; the regulation text has not changed yet. If you work in your own name, check with your bank until the FAQs are out. If you operate through a proprietorship, LLP or company, assume you are covered.
GST reminders
Export of services is zero-rated under Section 16 of the IGST Act if the five Section 2(6) conditions hold. Most Bengaluru exporters invoice under LUT with "Supply meant for export under LUT without payment of IGST". The EDF is a FEMA declaration and does not change your GST or income-tax position. This guide is general information, not legal or tax advice.
Frequently asked questions
Where do Bengaluru software exporters file the EDF now?
Outside an SEZ, with their AD bank or with STPI, since AD banks are now specified authorities on par with STPI. Inside an SEZ, with the SEZ Development Commissioner. SOFTEX no longer applies.
Is a company in a Bengaluru tech park automatically an SEZ unit?
No. Only units located in a notified SEZ and approved as SEZ units file with the Development Commissioner. Many tech park offices are outside SEZs; check your approval documents or ask your CA.
What is the EDF deadline for Bengaluru exporters?
Thirty days from the end of the month in which the invoice was raised, the same as everywhere in India. October 2026 invoices are due by 30 November 2026.
Do GCCs in Bengaluru need to file the EDF for billing their parent?
Yes, assume so. Intra-group service invoices to a foreign parent are service exports. File with your AD bank, or with the Development Commissioner if you are an SEZ unit.
I am a freelance developer in Bengaluru. Do I need to file?
If you work as an individual on personal contracts, RBI said on 7 October 2026 that you are not required to report, though FAQs are pending. Check with your bank in the meantime.
Bottom line
For Bengaluru exporters, the first step is knowing your filing authority: AD bank, STPI or Development Commissioner. After that, it is one form a month. Build yours with the free EDF form generator.
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.