Export Declaration Form (EDF): What Changes from SOFTEX
Short answer: From 1 October 2026, the Export Declaration Form (EDF) is the single declaration form for exports of goods, services and software under the FEMA export regulations. It replaces the separate SOFTEX form. For software exporters in Hyderabad’s IT corridor (Kondapur, Gachibowli, Hitech City), the practical change is that your Authorised Dealer (AD) bank can now certify the declaration.
EDF in one table
| Question | Answer |
|---|---|
| What is it? | Declaration of an export to the authority specified under FEMA, so the bank can track the money coming in. |
| Law | FEMA 23(R)/2026-RB (13 Jan 2026), as amended by FEMA 23(R)/(1)/2026-RB (22 Sep 2026) |
| Applies from | 1 October 2026 |
| Who | Exporters of goods, services and software, including IT and consulting businesses |
| Replaces | SOFTEX (software exports) |
In simple terms, the export declaration form tells your bank what you exported, to whom and for how much, so the bank can match it with the foreign money received. Think of the export declaration form as the export’s identity card: without it, the bank cannot link an inward remittance to a particular export. The move from SOFTEX to EDF mainly means one common form for every exporter, whether you ship goods or send software and services from Kondapur, Gachibowli or Hitech City.
SOFTEX vs EDF: what changes
| Point | SOFTEX (old) | EDF (new) |
|---|---|---|
| Covers | Software exports | Goods, services and software |
| Other services | No declaration form | EDF |
| Software is | A separate category | A type of service |
| Certifier (software, outside SEZ) | STPI | AD bank or STPI |
| Filing rhythm (services) | Per software export | One EDF a month for all recipients |
| Small entries | – | Up to ₹10 lakh: closure on exporter’s declaration |
Who certifies your EDF?
| Export | Outside SEZ | Inside SEZ |
|---|---|---|
| Goods | Commissioner of Customs | Development Commissioner |
| Services | AD bank | Development Commissioner |
| Software | AD bank or STPI | AD bank or Development Commissioner |
Note: the regulation’s table uses “and/or” wording for software. Ask your bank which route it accepts and what documents it wants. Banks must frame their own internal policy and procedure.
How the EDF works
| Value of shipping bill / invoice | Closure of the entry |
|---|---|
| Up to ₹10 lakh | Bank may close it on your declaration |
| Above ₹10 lakh | Bank must first be satisfied the export is genuine |
EDF filing deadline at a glance
| Export | EDF timing |
|---|---|
| Goods | Deemed filed with the shipping bill at EDI ports |
| Software | Within 30 days after the end of the month of invoice |
| Other services | On or before the payment date; one EDF a month |
| Realisation of money | 9 months (12 months if invoiced in INR), per the 22 Sep 2026 amendment (confirm with your bank) |
Illustration (not a client case): a software invoice raised on 12 October 2026 falls in October. The month ends on 31 October, so the EDF is due by 30 November 2026.
Be ready: EDF checklist for exporters
Why work with ComplianceKart
Export compliance touches FEMA, GST and the bank, much like a multi-speciality hospital where the physician, the surgeon and the radiologist work from one file. ComplianceKart is a boutique practice bringing CAs, CSs and advocates under one roof, so your EDF, GST LUT and FEMA position are read together. Exporters around Kondapur, Gachibowli, Hitech City and the Financial District can ask us for a quick check of their bank route and records.
WhatsApp 99595 36391 · team@compliancekart.com
FAQs
Is SOFTEX still valid?
The EDF replaces it from 1 October 2026. Treatment of SOFTEX entries pending at that date is not clear from the regulation text we reviewed; ask your bank.
Do freelancers and small IT businesses need an export declaration form?
Service exports now need an export declaration form (EDF), filed monthly. Entries up to ₹10 lakh can be closed on your declaration.
Can my bank certify instead of STPI?
For software exports outside SEZ, the AD bank is a specified authority alongside STPI. The route depends on the bank’s procedure.
What if I file late?
The AD bank may allow a delay on a valid reason. Consequences of contravention fall under FEMA; take advice before the position is regularised.
Sources: RBI, FEMA 23(R)/2026-RB. Law as on 10 October 2026. General information only, not professional advice.
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