EDF Form Sample: A Fully Filled Example for a Software Exporter

The quickest way to understand the EDF is to see one filled in. Below is a complete EDF form sample for a software exporter — a fictional Bengaluru company with three foreign invoices in October 2026 — showing what goes in every field of Part 1, the Part 2B services table and the Part 4 declaration. One EDF covers all three invoices, and it is due by 30 November 2026.

Key takeaways

• A software exporter outside an SEZ files the EDF with its AD bank or STPI; since 1 October 2026 SOFTEX no longer exists.
• One EDF per month can carry every service invoice of that month, one row per invoice in Part 2B.
• Fields built for goods (shipping bill, ports, LEO date) are marked "N/A".
• The value you type in Part 1 must tie exactly to the total of the Part 2B rows.
• Every identifier in this sample is a dummy. Replace each one with your own data.

The fictional exporter and its October invoices

Meet Nimbus Labs Pvt Ltd, a 22-person product-engineering company in Bengaluru. It is not in an SEZ and banks with a private bank that acts as its AD bank. In October 2026 it raised three invoices:

Two clients, two currencies, one month. Under Regulation 3(2)(a) of the 2026 Regulations, all three go on a single EDF. The filing deadline is 30 days from the end of October, so 30 November 2026.

Part 1: general information, field by field

Here is how Nimbus fills Part 1. Read the "why" column — that is what you actually need to copy.

A note on 1.22. Our fact sheet does not fix one exchange rate for this field, so Nimbus converts each invoice at the rate it used in its books and uses the same method every month. Ask your bank which rate it expects. Our article on total value in rupees on the EDF walks through the options.

For this sample, assume rates of ₹84.00 per USD and ₹98.00 per EUR:

• USD 18,000 × 84 = ₹15,12,000
• EUR 6,500 × 98 = ₹6,37,000
• USD 4,200 × 84 = ₹3,52,800

Total: ₹25,01,800, which is what goes in 1.22. The slip we see most often is a 1.22 figure typed early, before a late invoice (like the 31 October retainer) was added to Part 2B. Nimbus re-adds the rows after its last edit and only then writes the amount in words. Our amount in words converter handles the lakh-and-crore wording.

Part 2A and Part 3: left blank

Part 2A is for goods. Nimbus leaves every cell empty or writes "Not applicable" across it. Part 3 covers exports by post or courier through a foreign post office, which does not apply to software delivered over the internet. Some banks like a clean "N/A" in both parts so nobody wonders whether you missed a page.

Part 2B: the services table

This is the heart of a services EDF. Each invoice becomes one row.

Three things worth noticing:

1. NRV equals the invoice amount here. Nimbus has no commission or agent deduction built into the invoice. If you know the client's bank deducts charges, discuss with your bank whether NRV should reflect that. Our guide to net realisable value in the EDF covers the edge cases.
2. SAC differs by row. Development sits under 998314 and support under 998313 in this example. Your CA should confirm the right codes for your work.
3. The remarks column carries context. The Kestrel advance is noted so the bank can link the August inward remittance to this invoice.

Part 4: the declaration, with strike-outs

Part 4 offers alternatives and asks you to strike out what does not apply. Nimbus's version reads, after strike-outs:

We declare that the services described are exported to the buyer, that full export value will be received in foreign exchange, by 31 July 2027.

Why 31 July 2027? Services must be realised within nine months of the invoice date. The latest invoice is dated 31 October 2026, so that is the outer limit. The 3 October invoice has an earlier limit of 3 July 2027, and Nimbus tracks each invoice date separately in its register rather than relying on one blended date.

The declaration is dated and signed by a director whose authority the bank already holds.

What gets sent to the bank

Nimbus emails the signed EDF to its relationship manager on 6 November 2026, well inside the window, with:

• copies of the three invoices
• a short EDF cover letter
• the FIRA reference for the Kestrel advance

Your bank publishes its own policy for accepting EDFs under Regulation 19, so the channel may be a branch counter, email or a trade portal. Ask before you send. Once the bank acknowledges, Nimbus records the acknowledgement number in its EDF register.

This sample is general information, not legal or tax advice. Your bank may want a field filled differently, and its instruction wins.

Frequently asked questions

Can I use this sample as a template for my own EDF?

Yes, as a guide to logic, not as data. Every identifier, rate and amount here is fictional. Replace each field with your own details, and confirm the AD code, form number and country format with your bank.

Does a software exporter have to file with STPI?

No. Since the 2026 Regulations, AD banks are specified authorities on par with STPI for software exports, and STPI certification is no longer mandatory. You can file with your AD bank, which is usually the bank where the foreign money lands.

What if one client paid in advance before the invoice was raised?

Mention the advance in the remarks column of that invoice's Part 2B row and give the bank the FIRA or remittance reference. This helps the bank match the money already received against the invoice now being declared.

Should the total in Part 1 be in foreign currency or rupees?

Field 1.22 asks for the total value in Indian rupees, in figures and words. The foreign-currency amounts go in the Part 2B rows. Make sure the rupee total is the sum of the converted rows, using a method your bank accepts.

What happens if I have only one invoice in a month?

The form is the same — Part 2B simply has one row. You still file within 30 days from the end of the month, or for services other than software, on or before the date payment is received.

Bottom line

A filled EDF is mostly common sense once you see one: describe the services, list every invoice, mark goods fields N/A and make sure the numbers add up. Build yours in our free EDF form generator, which totals Part 2B for you and prints a bank-ready form — and check the complete EDF guide for anything this sample did not cover.