# Export Declaration Form (EDF): What Indian Service Exporters Need to Know

> From 1 October 2026, Indian service and software exporters must file an Export Declaration Form (EDF). Here is what changed, who it applies to, and what to do if you are paid through Dodo Payments.
- **Author**: Rishabh Goel
- **Published**: 2026-10-12
- **Category**: Tax, Compliance
- **URL**: https://dodopayments.com/blogs/en/edf-export-declaration-form-india

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From 1 October 2026, Indian exporters of services, including software and SaaS, must declare their exports using an Export Declaration Form (EDF). Until now, most service exporters never had to file anything with their bank for foreign income. Software exporters filed a SOFTEX form, and everyone else (agencies, consultants, freelancers) had no declaration at all.

That has changed. This guide explains what the new EDF requirement is, who it applies to, how to fill in the EDF form, how the EDPMS entry gets closed, and what to do if you receive your payouts through [Dodo Payments](https://dodopayments.com).

## What Has Changed

The Reserve Bank of India's (RBI) Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 came into force on 1 October 2026. They bring goods, software and services under a single declaration: the EDF.

The EDF is a declaration under India's Foreign Exchange Management Act, 1999 (FEMA). It records the value of an export and is submitted to your bank, which enters it into the RBI's Export Data Processing and Monitoring System (EDPMS). It is a foreign exchange declaration, not a tax return.

| Export type | Before 1 October 2026 | From 1 October 2026 |
| --- | --- | --- |
| Goods | EDF at the time of export | EDF (deemed filed with the shipping bill at EDI ports) |
| Software | SOFTEX form | EDF (SOFTEX discontinued) |
| Other services | No declaration required | EDF required |

The biggest shift is in the last two rows. If you used to file a SOFTEX form, that form is gone and the EDF replaces it. If you export any other kind of service, you now have a declaration to file where previously there was none.

## Who the EDF Applies To

The requirement covers every Indian exporter of services, including SaaS companies, agencies, consultants and individual freelancers. The regulations set no minimum turnover or invoice value.

That means a solo developer invoicing one overseas client for a few hundred dollars is in scope, in the same way as a SaaS company billing thousands of customers abroad. If you are an Indian business or individual and you earn foreign currency for services delivered to someone outside India, plan on filing EDFs.

The good news is that the filing is not per transaction. A single EDF can cover all the services exported in a month, to any number of overseas customers.

If you are an Indian founder selling software globally, this sits alongside the other compliance you already handle, such as [GST on SaaS in India](https://dodopayments.com/blogs/navigating-indian-gst-saas) and [getting paid in USD as an Indian developer](https://dodopayments.com/blogs/get-paid-usd-developer-india).

## What the Regulations Require

### Where to File the EDF

The EDF is submitted to your Authorised Dealer (AD) Category I bank, which is the bank where you receive your export payments or payouts. There are two other routes for specific exporters:

- **Software exporters** can also file with Software Technology Parks of India (STPI)
- **Units in a Special Economic Zone (SEZ)** file with the Development Commissioner

The bank records the EDF in EDPMS within five working days of receiving it.

### When the EDF Is Due

The EDF is due within 30 days from the end of the month in which the invoice is dated. Exporters of services other than software can also submit it on or before the date the payment is received. The bank may extend the deadline on a request that gives reasons for the delay.

The deadline runs from the invoice month, not the payment date. For example, invoices dated 4 and 18 October fall in the same month and can be declared together:

| Invoice date | Invoice month ends | EDF due by |
| --- | --- | --- |
| 4 October 2026 | 31 October 2026 | 30 November 2026 |
| 18 October 2026 | 31 October 2026 | 30 November 2026 |

This matters if your customers pay on long terms. An invoice dated in October but paid in January still needs to be declared by 30 November, because the clock starts at the end of the invoice month.

### Step by Step: Filing the EDF

The full cycle, from raising invoices to the bank closing the entry, looks like this:

```mermaid
flowchart LR
    A["Collect the month's
export invoices"] --> B["List each invoice
(Section 2B)"]
    B --> C["Fill in one EDF
for the month"]
    C -->|"Within 30 days of
month end"| D["Submit to AD bank
(or STPI / SEZ DC)"]
    D -->|"Within 5 working days"| E["Bank records
EDF in EDPMS"]
    E -->|"Payment received"| F["Bank matches payment
and closes entry"]
```

1. **Collect the month's invoices.** Gather every export invoice dated in that month.
2. **List them.** Record each invoice's number, date, currency and amount. This becomes Section 2B of the form.
3. **Fill in the EDF.** One form can cover the whole month.
4. **Submit it.** The EDF is submitted to the bank, or other specified authority, by the due date, in the manner the bank specifies.
5. **Bank records it.** Your bank enters the EDF into EDPMS within five working days.
6. **Close the entry.** Once payment is received, the bank matches it to your EDF and closes the entry (covered in detail below).

If you already keep clean, sequential invoices, most of this work is done. Our guides on [invoice numbering](https://dodopayments.com/blogs/invoice-number) and [automated invoices for SaaS](https://dodopayments.com/blogs/automated-invoices-saas) cover how to keep that record tidy.

### Information the EDF Form Asks For

Before you sit down to fill in the form, have these ready:

- **Importer Exporter Code (IEC)**, issued online by the Directorate General of Foreign Trade (DGFT). DGFT states that an IEC is not necessary for service exports unless the exporter is taking benefits under the Foreign Trade Policy. The form includes a field for it.
- **Your bank's AD code**, which is different from your IFSC or SWIFT code
- **PAN**, and **GSTIN** if registered
- **SAC code**: the six-digit [GST](https://dodopayments.com/glossary/gst) code for your service, as on your GST invoices
- **The month's invoices** and proof of the payments received

The AD code is the item most people do not have on hand. If you are unsure of it, ask your bank, since it is specific to the branch that handles your foreign inward remittances.

## How to Fill In the EDF Form

Service and software exporters mainly complete Sections 1, 2B and 4. Fields that relate to goods, such as shipping bill, ports and Let Export Order, do not apply to services.

| Section | What it asks for |
| --- | --- |
| 1. General information | Type of export (Service), mode of delivery (Internet for online services), category of exporter, your IEC, GSTIN, PAN and bank's AD code, AD bank name and address, mode of realisation, your name and address, your overseas customer's name, address and country, third-party name, address and relationship (where payment comes from a third party), a short description of the services, and the total value in rupees, in words |
| 2A. Goods | Not applicable to services |
| 2B. Services | One row per invoice: customer name, address and country, invoice number, date, currency and amount, net realisable value, contract reference if any, description of services, SAC code and remarks |
| 3. Post or courier | Not applicable to services |
| 4. Declaration | The date by which payment was or will be received, the date of signing and your signature |
| 5. Certification | Completed by your bank |

A few practical notes on the sections that apply to you:

- **Section 1** is the header for the whole month. For an online SaaS product or remote service, the mode of delivery is Internet.
- **Section 1 third-party fields** apply when the payment comes from someone other than your customer, for example a reseller or platform. Fill in their name, address and relationship to you.
- **Section 2B** is where the work is. Each invoice gets its own row, so a month with 40 invoices means 40 rows.
- **Section 4** asks for the date by which payment was or will be received, so you can file before the money arrives.

## Closing the EDPMS Entry

Filing the EDF opens an entry in EDPMS. It stays open until the bank matches it against the payment you receive. After the payment arrives, the bank matches it to your EDF and closes the entry. What it asks for may depend on the value of each invoice:

| Value of each invoice | What your bank may ask for |
| --- | --- |
| Up to INR 10 lakh (or the foreign-currency equivalent) | A declaration confirming the payment received against the invoice, in the bank's format |
| Above INR 10 lakh | The invoice and proof of payment. Some banks may ask for a Foreign Inward Remittance Advice (FIRA) |

### Realisation Timelines

The export value must be received within nine months from the invoice date, or within twelve months where the invoice is raised or settled in Indian rupees.

If you invoice in USD on net-30 or net-60 terms, you are well inside the nine-month window. The timeline becomes relevant for long-running contracts, disputed invoices, or customers who pay late. Keep an eye on any invoice approaching the limit and talk to your bank early.

## If You Are Paid Through Dodo Payments

Dodo Payments acts as the reseller of your products. As a [Merchant of Record](https://dodopayments.com/blogs/merchant-of-record-for-saas), Dodo sells to your end customers, collects the payment, handles sales tax, VAT and GST in their countries, and then pays out to you. You can read more about how that flow works in [MoR payouts and settlement explained](https://dodopayments.com/blogs/mor-payouts-settlement-explained).

For EDF purposes, your [payout invoices](https://docs.dodopayments.com/features/payouts/payout-structure), in the Payouts section of your dashboard, can be listed on the EDF. Each payout has a self-billed invoice that records the amount Dodo Payments pays to your business, and you can download it from **Payout History** by opening the payout and choosing **Download Invoice**.

```mermaid
flowchart LR
    A["Global customers"] -->|"Pay for your product"| B["Dodo Payments
(reseller / MoR)"]
    B -->|"Payout + payout invoice"| C["Your AD bank
in India"]
    C --> D["You list payout invoices
on the monthly EDF"]
```

Dodo Payments cannot file the EDF for you. The declaration has to come from you, as the Indian exporter, to your bank.

### Getting a FIRA for Your Payouts

If you need a FIRA, write to support@dodopayments.com. Dodo will route your payouts through its payment partner and share your FIRA once it is generated.

If your bank is likely to ask for a FIRA, for instance because your payout invoices are above INR 10 lakh, set this up before your next payout so the paperwork is ready when the bank closes your EDPMS entry.

### A Monthly Checklist for Dodo Merchants

- Download the payout invoices dated in the month from your [Dodo dashboard](https://docs.dodopayments.com/features/payouts/payout-structure)
- Record each payout invoice's number, date, currency and amount in Section 2B
- Submit the EDF to your AD bank within 30 days of the month end
- Keep proof of the payouts received, and request a FIRA in advance if your bank needs one

For more on building a compliant Indian SaaS that sells worldwide, see [B2C billing for Indian micro-SaaS with a Merchant of Record](https://dodopayments.com/blogs/b2c-billing-for-indian-microsaas-with-merchant-of-record) and [the top Merchant of Record options for SaaS in India](https://dodopayments.com/blogs/top-merchant-of-record-for-saas-india).

## EDF vs GST Return vs LUT

Indian exporters already deal with GST filings and a Letter of Undertaking. The EDF does not replace either of them.

| Document | Governing law | Purpose |
| --- | --- | --- |
| EDF | FEMA (foreign exchange) | Declares the value of an export to your bank for EDPMS |
| GST returns (such as GSTR-1) | GST | Reports your outward supplies for tax |
| LUT | GST | Lets you export without paying IGST upfront |

All three apply in parallel. Filing your GSTR-1 does not satisfy the EDF requirement, and having an LUT on file does not cover FEMA reporting.

## FAQ

### Can an EDF cover a single invoice?

Yes. The regulations allow one EDF for a month's exports but do not prevent an EDF for a single invoice. Some banks may hold an incoming foreign payment until an EDF is filed for it, and exporters of services other than software may submit an EDF on or before the date payment is received.

### Will my bank charge a fee for processing an EDF?

Some banks may charge for processing EDFs or closing EDPMS entries. Your bank can confirm its charges.

### How do I submit the EDF to my bank?

The regulations leave the submission process to each bank. Banks must publish the main features of their procedure on their website, and some may use an online portal while others use email or a branch visit.

### Is the EDF the same as a GST return?

No. The EDF is a foreign exchange declaration under FEMA. GST returns such as GSTR-1 are separate and still apply.

### Does an LUT replace the EDF?

No. A Letter of Undertaking (LUT) is a GST document and does not cover FEMA reporting, so you still need to file the EDF.

### Is the SOFTEX form still required for software exports?

No. From 1 October 2026, the SOFTEX form is discontinued and software exporters declare their exports on the EDF instead, filed with their AD bank or with STPI.

## Final Take

The EDF turns a requirement that used to apply only to goods and software into a monthly routine for every Indian service exporter, from solo freelancers to SaaS companies. The mechanics are manageable: one form per month, filed with your AD bank within 30 days of the month end, listing each invoice in Section 2B, followed by the bank closing the EDPMS entry once payment arrives.

If you sell through [Dodo Payments](https://dodopayments.com), your payout invoices are the records you list, and the FIRA can be arranged in advance through support. You still file the EDF yourself, but the rest of the global selling stack, including tax collection, compliance and payouts, is handled for you. See [pricing](https://dodopayments.com/pricing) for details.

_This is general information about the new requirement, not legal or regulatory advice. For how it applies to your business, please speak to your bank or a Chartered Accountant._
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