What the EDF is
The EDF is the form set out in the Annex to the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (RBI Notification No. FEMA 23(R)/2026-RB dated 13 January 2026). It is how an exporter tells the authorities what was exported, to whom, for how much, and how the money will come back to India.
For goods, the shipping bill has long done this job at EDI ports. What changed in 2026 is that services now use the same declaration. The old SOFTEX form for software has been retired — software exports go on the EDF too.
Once you submit it, your bank reports the export in EDPMS (the Export Data Processing and Monitoring System). That entry stays open until the payment arrives and is matched to it.
Who must file
| You are… | Position today |
|---|---|
| Private or public limited company | Covered — file monthly |
| LLP or partnership firm | Covered — file monthly |
| Sole proprietorship | Treat as covered; confirm with your bank |
| Individual freelancer, tutor, creator | RBI said on 7 October 2026 that individuals are not covered; FAQs awaited |
| SEZ unit | Covered — files with the SEZ Development Commissioner |
At its policy press conference on 7 October 2026, RBI said individuals providing services abroad — tutoring, small software jobs and similar personal contracts — are not required to report, and that FAQs would follow. The text of the Regulations has not changed yet, so if you are an individual, ask your bank how it is treating your account until the FAQs are out. More on the 7 October statement.
Where to file
| Type of export | File the EDF with |
|---|---|
| Services other than software (outside an SEZ) | Your AD bank |
| Software (outside an SEZ) | Your AD bank or STPI |
| Services or software from an SEZ | SEZ Development Commissioner |
"AD bank" means an Authorised Dealer Category-I bank — in practice, the bank where your foreign payments land. Banks must publish their own policies for taking EDFs (Regulation 19), so the channel — branch, email or net-banking portal — differs. Our bank pages pre-fill your bank's name.
Deadlines
Filing: within 30 days from the end of the month in which the invoice was raised (Regulation 3(2)). For services other than software, you may instead submit on or before the date you receive payment. Your bank can accept a late EDF for a reasonable cause.
| Invoices dated in | EDF due by |
|---|---|
| October 2026 | 30 Nov 2026 |
| November 2026 | 30 Dec 2026 |
| December 2026 | 30 Jan 2027 |
| January 2027 | 2 Mar 2027 |
| February 2027 | 30 Mar 2027 |
| March 2027 | 30 Apr 2027 |
| April 2027 | 30 May 2027 |
| May 2027 | 30 Jun 2027 |
| June 2027 | 30 Jul 2027 |
| July 2027 | 30 Aug 2027 |
| August 2027 | 30 Sep 2027 |
| September 2027 | 30 Oct 2027 |
Realisation: receive the full export value within nine months of the invoice date, or twelve months if invoiced or settled in Indian rupees (Regulation 5(1)(a)). The bank can extend this on a reasoned request — see our extension request letter.
Bank side: the bank has five working days to enter your EDF in EDPMS (Regulation 18).
How to fill Part 1, field by field
| Field | What it asks | What a services exporter usually writes |
|---|---|---|
| 1.1 | Type of export | Services (or Software) |
| 1.2 | Form number | Blank unless your bank allots one |
| 1.3 | Shipping bill | Not applicable |
| 1.4 | Mode of transport / delivery | Internet, for work delivered online |
| 1.5 | Category of exporter | Custom (DTA units) for most; SEZ or 100% EOU if applicable |
| 1.6 | AD code | Your branch's AD code — not IFSC or SWIFT |
| 1.7 | IE code | Your IEC, if you have one |
| 1.8 | GSTIN | Your GSTIN, if registered |
| 1.9 | PAN | Entity PAN (proprietor's PAN for a proprietorship) |
| 1.10 | AD bank name & address | Bank and branch |
| 1.11 | Exporter name & address | As registered |
| 1.12 | Mode of realisation | Others (direct remittance / advance) unless L/C or BG |
| 1.13 | Consignee / recipient | The client, or "as per Part 2B" for several |
| 1.14 | Port of loading | Not applicable |
| 1.15–1.16 | Third party & relationship | Only if someone other than the client pays |
| 1.17 | Country of final destination | Client's country (or countries) |
| 1.18–1.20 | Port of discharge, AD for L/C/BG, LEO date | Usually not applicable |
| 1.21 | Description | Plain description matching your invoices |
| 1.22 | Total value in ₹ | Rupee total in figures and words |
For 1.22, use one consistent, documented rupee figure — the rate in your books or your bank's — and ask your bank what it expects. The export value calculator gives you the figure and the words.
Part 2B: the services table
Each invoice gets one row: Sr. no., service recipient name and address, country, invoice number, invoice date, currency, amount, net realisable value, description, SAC code, contract number and date, and remarks. Net realisable value is what you actually expect to receive — usually the invoice value. Use remarks for advances, part-payments or expected charges.
Because one EDF can cover a whole month (Regulation 3(2)(a)), a business with eight foreign clients files one form with eight rows — not eight forms.
Part 4: the declaration
The declaration offers pairs of alternatives and asks you to strike out whichever does not apply: I/We, buyer/third party, will be received/has been received, foreign exchange/Indian Rupees. You also state the date by which the full value will be received, the date and place, and sign. Our EDF form strikes the right words out from your answers.
After you file
- The bank enters the EDF in EDPMS within five working days. Note the acknowledgement or reference number.
- When each payment arrives, ask for the FIRA/FIRC and check the purpose code (purpose code finder).
- The bank matches the payment to the EDF and closes the entry. For invoices up to ₹10 lakh, it may do this on your declaration — which can be given periodically, such as quarterly (Regulation 4(2)). Above ₹10 lakh, expect to give the invoice, payment evidence and matching instructions.
- Where needed, the bank uploads realisation data so an eBRC is generated.
Common mistakes
- Using the IFSC or SWIFT code in place of the AD code.
- A rupee total in 1.22 that doesn't match the Part 2B rows.
- Leaving out a small invoice — every export invoice of the month belongs on the form.
- Forgetting to strike out alternatives in Part 4, or striking out the wrong one.
- Missing the realisation window without asking the bank for an extension in time.
Checklist before you submit
- PAN, GSTIN and IE code exactly as registered
- Bank name, branch address and AD code
- Every invoice of the month: number, date, client, country, currency, amount, SAC
- Contracts or purchase orders, if your bank asks
- Rupee total in figures and words
- Signatory name, designation and seal (if your bank expects one)
- A covering letter if your bank prefers one
The EDF is a FEMA declaration; it does not change your GST or income-tax position. This guide is general information, not legal or tax advice — confirm specifics with your AD bank or CA.
Frequently asked questions
What is the EDF form?
The Export Declaration Form (EDF) is the form in the Annex to RBI's Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026. From 1 October 2026, exporters of services declare the full export value on it to their AD bank (or STPI for software, or the SEZ Development Commissioner for SEZ units).
When is the EDF due?
Within 30 days from the end of the month in which the invoice was raised. October 2026 invoices are due by 30 November 2026. For services other than software, you may instead submit on or before the date you receive payment.
Can one EDF cover several clients?
Yes. One EDF can cover all your service exports in a month to one or more recipients. Each invoice gets its own row in Part 2B.
Which parts does a service exporter fill?
Part 1 (general information), Part 2B (services table) and Part 4 (declaration). Part 2A is for goods and Part 3 is for post/courier exports, so service exporters usually leave them blank. Part 5 is for the bank.
Do individual freelancers have to file the EDF?
On 7 October 2026, RBI said individuals providing services abroad are not covered by the reporting requirement and that FAQs will follow. The Regulations' text hasn't changed yet, so check with your bank. Proprietorships, firms, LLPs and companies should assume they are covered.
Is this the HDFC Bank EDF format?
This is the RBI Annex format, which every AD bank — HDFC, ICICI, SBI, Axis, Kotak and others — works from. Some banks add their own cover sheet or portal; ask your branch how they want it submitted. Use the bank pages to pre-fill your bank's name.
By when must I get paid?
Within nine months of the invoice date for services, or twelve months if the invoice is in Indian rupees. Your AD bank can extend this on a reasoned request.
What is the AD code and where do I get it?
The AD code identifies the bank branch that handles your export transactions. It is not the IFSC or SWIFT code. Ask your branch or relationship manager — our AD code request letter makes it easy.
Is my data uploaded anywhere?
No. Without an account, everything stays in your browser. If you create a free account, your business details and saved EDFs are stored so you can reopen them on any device.
Does the EDF change my GST or income tax?
No. The EDF is a FEMA declaration to your bank. GST (LUT, zero-rated supply) and income tax rules apply separately.
Sources
- RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026
- RBI (Export and Import of Goods and Services) Directions, 2026 — obligations of AD banks
- RBI monetary policy press conference, 7 October 2026 — remarks on individuals