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EDF full form: Export Declaration Form. Under the Foreign Exchange Management Act (FEMA), 1999, an EDF declares the value and details of goods, services, and software exported from India. The Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, effective 1 October 2026, govern the new EDF filing requirements.
On 2 November 2026, RBI amended the EDF rules, effective from 1 October 2026. Resident individuals exporting services are deemed to have submitted their EDF when they provide the required payment information to their Authorised Dealer (AD) for crediting their account, regardless of the amount. The same provision applies to companies and other non-individual service exporters where the inward remittance for the service does not exceed ₹10 lakh or its foreign-currency equivalent.
TL;DR
EDF form PDF: Download the official RBI EDF form or prepare it using Infinity’s free EDF Generator.
Who needs to file? Resident individuals exporting services are covered by deemed submission, regardless of amount. Companies and other non-individual service exporters qualify for the same treatment when the inward remittance for a service is ₹10 lakh or less, provided they give the required information to their AD.
Deadline: Generally 30 days from the end of the invoice month for services, so 30 November 2026 for October invoices. Monthly consolidation is optional, and non-software services can also file on or before payment is received.
Where to file: Services: AD bank (software: AD bank or STPI). SEZ: Development Commissioner. Goods: with the shipping bill at EDI ports, or through Customs (which forwards it to your AD bank) at non-EDI ports.
Payment realisation: Generally 9 months from shipment (goods) or invoice date (services), or 12 months if invoiced or settled in INR.
₹10 lakh rule: The new EDF deemed-submission threshold for non-individual service exporters is based on inward remittance value. The separate ₹10 lakh EDPMS closure rule is based on individual service invoices or goods shipping bills.
What is an Export Declaration Form (EDF)?
An Export Declaration Form (EDF) is a declaration under FEMA that records the full export value of goods, services or software from India. It captures exporter, overseas buyer and invoice details, helping Authorised Dealer (AD) banks track export proceeds through the Export Data Processing and Monitoring System (EDPMS) until the applicable realisation and reconciliation requirements are met and the entry is closed.
From 1 October 2026, one EDF format covers goods, services and software. Previously, goods exported through non-EDI ports used an EDF, software exporters used SOFTEX, and other service exports generally did not require a separate export declaration.
For services exported from the Domestic Tariff Area (DTA), exporters generally submit the EDF to the AD bank, which records the details in EDPMS within five working days. Exporters do not report directly to EDPMS.
For goods exported through EDI ports, the EDF is deemed submitted as part of the shipping bill, so no separate EDF filing is required.
EDF Form PDF 2026: Official Download and Format
The official Export Declaration Form (EDF) is provided in the Annex to the RBI's Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026. Use this form for exports covered by the new regulations, effective 1 October 2026.
Download the Official RBI EDF Form PDF
You can also access the form through the RBI regulations or the official Gazette notification.
Which Sections of the EDF Form Do You Need to Fill?
The sections you need to complete depend on your export type. The following sections apply when you need a separate EDF form. Under RBI's November 2026 amendment, eligible service exporters are deemed to have submitted their EDF when they provide the required payment information to their Authorised Dealer (AD) for crediting their account.
Export type | Applicable EDF sections |
Services and software | Section 1 (General Information), Section 2B (Service Export Details) and Section 4 (Exporter Declaration) |
Goods exported through non-EDI ports | Sections 1, 2A (Goods Export Details) and 4, with Section 3 for applicable postal or courier exports |
Goods exported through EDI ports | No separate EDF filing is required. The EDF is deemed submitted as part of the shipping bill |
The relevant specified authority, such as the AD bank, Customs, STPI or SEZ Development Commissioner, completes Section 5.
Who Needs to File an EDF From 1 October 2026?
EDF filing generally applies to exporters of goods, services and software under the 2026 RBI regulations. However, not every international payment requires an EDF. The requirement depends on the transaction's nature.
Exporter | EDF Requirement |
Resident individuals (including freelancers and resident sole proprietors) | EDF is deemed submitted when the required service-payment information is provided to the AD, regardless of amount. |
Other service exporters (including companies and LLPs) - remittance up to ₹10 lakh | EDF is deemed submitted when the required payment information is provided to the AD. |
Other service exporters (including companies and LLPs) - remittance above ₹10 lakh | General EDF filing requirements apply. |
Goods exporters | Existing rules apply. At EDI ports, EDF is deemed submitted through the shipping bill. |
Note: Deemed submission requires providing the necessary information to the Authorised Dealer (AD) for crediting the exporter's account. The new provisions apply to service exports, including software. The ₹10 lakh threshold is based on the inward remittance for the service, not monthly turnover.
What Changed Under RBI's November 2026 EDF Amendment?
Under Regulation 3(2)(a), resident individuals exporting services are deemed to have submitted the EDF when they provide the required payment information to their Authorised Dealer (AD) for crediting their account. No monetary limit applies.
Under Regulation 3(2)(b), other service exporters, including companies and LLPs, qualify for deemed submission when they provide the required payment information to their AD and the inward remittance for the service does not exceed ₹10 lakh or its foreign-currency equivalent.
Deemed submission does not eliminate the requirement to provide the necessary export-payment information to the AD.
Do Sole Proprietors Need to File an EDF?
A sole proprietorship is not a separate legal entity from its owner. Therefore, a sole proprietor who is a resident individual should generally qualify for deemed EDF submission under Regulation 3(2)(a) when exporting services, regardless of the payment amount.
The proprietor must provide the required service-payment information to their Authorised Dealer (AD) for crediting their account. Since RBI's amendment does not explicitly mention sole proprietorships, proprietors should confirm the applicable process with their AD bank.
EDF Filing Deadline: When Do You Need to File It?
For service and software exports, the standard EDF filing deadline is within 30 days from the end of the month in which the invoice is raised.
Exporters may submit one consolidated EDF for services exported to one or more overseas clients in a month, instead of filing separate EDFs. This is optional, not compulsory.
EDF Filing Deadline Example:
An Indian agency exports services and raises two invoices on 5 October and 23 October 2026.
Invoice month ends: 31 October 2026
EDF filing deadline: 30 November 2026
Filing option: One consolidated EDF covering both invoices
For services other than software, Regulation 3(2)(d) permits EDF submission on or before receiving payment. Under RBI's November 2026 amendment, eligible service exporters are deemed to have submitted the EDF when they provide the required payment information to their Authorised Dealer (AD) for crediting their account.
The regulations still set a general 30-day deadline. Exporters should confirm the applicable timeline with their AD bank, particularly if payment is received after the standard deadline.
For goods exports, submit the EDF at the time of export. At EDI ports, it is deemed submitted with the shipping bill, so no separate filing is required.
What Happens If You Don't File an EDF on Time?
Missing an applicable EDF deadline may lead to bank follow-ups and compliance queries. For service exports, Regulation 3(2)(e) allows your Authorised Dealer (AD) bank to extend the filing deadline if it finds your reasons for the delay reasonable. Contact your bank promptly if you miss the deadline.
Under Regulation 19(3), AD banks cannot impose charges or penalties for an exporter's regulatory delay or violation. However, statutory penalties may apply under Section 13 of FEMA, 1999, following adjudication. There is no automatic fixed penalty for every late EDF filing.
Where and How to File an EDF
The EDF submission process depends on the export type, the exporter's legal status and the payment amount. Under RBI's November 2026 amendment, eligible service exporters are deemed to have submitted their EDF when they provide the required payment information to their Authorised Dealer (AD) for crediting their account.
Export Type | Where or How to Submit |
Resident individual service exporters | Provide required payment information to the AD for crediting their account, regardless of amount. |
Non-individual service exporters with inward remittances up to ₹10 lakh | Provide required payment information to the AD for crediting their account. |
Service exports from the Domestic Tariff Area (DTA) requiring separate EDF filing | Submit to the AD bank. |
Software exports from DTA requiring separate EDF filing | Submit through the AD bank or STPI, as applicable. |
Goods exported through EDI ports | EDF is deemed submitted with the shipping bill. No separate filing is required. |
Goods exported through non-EDI ports | Submit through Customs. Forward the authenticated EDF to the relevant AD bank. |
Exports from SEZs requiring formal EDF filing | Submit to the SEZ Development Commissioner, as applicable. |
Exporters should confirm the applicable submission process and supporting documents with their AD bank or specified authority.
Which EDF Submission Process Does Your Bank Follow?
The RBI prescribes the official EDF format, but Authorised Dealer (AD) banks may have different submission procedures and supporting document requirements.
Before filing, check with your AD bank:
Submission method: Whether the EDF is accepted by email, through an online portal, or at a bank branch.
Required documents: Whether invoices, contracts or additional bank-specific declarations are needed.
Processing details: How submission is acknowledged, expected processing timelines and any applicable charges.
Under Regulation 19 of the 2026 RBI regulations, AD banks must publish their policy and the main features of their standard operating procedure (SOP) on their websites.
If you receive international payments through a payment platform, confirm where to submit your EDF and which AD bank handles EDPMS reporting and payment reconciliation.
How to Fill an Export Declaration Form: Step-by-Step
The official 2026 EDF contains separate sections for goods and service exports. The following steps apply when you need a separate EDF form. Exporters qualifying for deemed submission under RBI's November 2026 amendment should follow their AD bank's payment-information process instead.
Watch the video below for a visual walkthrough, then follow the steps to complete your EDF.
Before You Start: Details to Keep Ready
Exporter name, address, PAN, IEC and GSTIN, as applicable
Overseas customer and invoice details
Invoice currency, amount and goods or service description
Applicable HSN or SAC classification
AD bank name and AD code
Contracts, shipping records or other supporting documents, where applicable
Your AD bank may request additional documents depending on the transaction.
Step 1: Complete Section 1 - General Information
Enter your export type, exporter name and address, PAN, IEC and GSTIN, as applicable.
Provide your AD bank name and AD code, mode of transport or delivery, mode of realisation, consignee details and any applicable third-party payer information.
The form also asks for the total FOB/services value in INR, written in words. For foreign-currency invoices, confirm the appropriate conversion basis with your AD bank.
Step 2: Complete Section 2A - Goods Export Details
For goods exports requiring a separate EDF, enter the overseas buyer's details, invoice number, date, currency, amount and relevant HSN classification.
Include the applicable contract and payment terms, goods export value, freight, insurance, commission and other adjustments. Section 2A is repeated for each invoice under a shipping bill.
For applicable postal or courier exports, enter the foreign post office or courier name and parcel receipt number and date in Section 3. The Authorised Dealer completes the stamp and signature in this section.
For goods exported through EDI ports, the EDF is deemed submitted with the shipping bill, so a separate EDF is not required.
Step 3: Complete Section 2B - Service Export Details
For service and software exports, Section 2B records the details and declared value of the services supplied. Enter the relevant information for each invoice.
Field | What to Enter |
Service recipient | Overseas customer's name, address and country |
Invoice details | Invoice number and date |
Currency and amount | Invoice currency and value |
Net realisable value | Value expected to be realised after applicable adjustments, if any |
Contract details | Contract number and date, if any |
Service description | Nature of the services provided |
SAC code | Applicable Service Accounting Code |
Remarks | Additional information, where relevant |
SAC code vs RBI purpose code: A SAC code classifies the exported service and is a field in Section 2B. An RBI purpose code identifies the nature of an international remittance and is not a separate field in Section 2B.
Step 4: Review and Sign the Declaration
Verify the exporter and recipient details, invoice references, classifications and declared values.
Complete Section 4 - Declaration by the Exporters, including the applicable undertaking, export realisation deadline, date and signature. Confirm the correct realisation deadline with your AD bank.
Leave Section 5, which is reserved for the specified authority, for that authority to complete.
Step 5: Submit the EDF
Submit the completed EDF to the applicable authority within the prescribed filing deadline. Keep a copy of the declaration, supporting invoices, and submission acknowledgement. The relevant AD bank handles EDPMS reporting and payment reconciliation.
EDF Form Sample: One EDF for Multiple Service Invoices
Suppose ABC Digital Pvt Ltd provides marketing services to two overseas clients in October 2026.
Invoice | Date | Overseas Client | Amount |
INV-101 | 8 October 2026 | US Client A | USD 20,000 |
INV-102 | 20 October 2026 | UK Client B | GBP 15,000 |
Assuming each service is paid through an inward remittance exceeding ₹10 lakh equivalent and requires a separate EDF filing, the company may submit one consolidated EDF for October and enter each invoice separately in Section 2B.
Each invoice retains its original currency and value. The total services value in INR required in Section 1 must be calculated using a conversion basis accepted by the AD bank.
The standard filing deadline for these October invoices is 30 November 2026, subject to other applicable filing provisions.
Common EDF Filing Mistakes and How to Avoid Them
Common Mistake | Possible Issue | How to Avoid It |
Calculating 30 days from the invoice date | Incorrect service-export filing deadline | Calculate the standard deadline from the end of the invoice month |
Incorrect SAC or HSN code | Classification queries or corrections | Verify the applicable classification before filing |
Invoice value or currency mismatch | Delays in matching export payments | Ensure EDF details match the original invoice |
Incorrect AD bank details | Submission or processing delays | Confirm the relevant AD bank and AD code |
Using an outdated EDF form | Filing corrections or resubmission | Use the official 2026 EDF Annex |
Assuming payment automatically closes EDPMS | Export entries may remain outstanding | Confirm that your AD bank has reconciled the payment and updated or closed the EDPMS entry |
What Happens After You File the EDF?
After submitting an EDF, your export details are recorded in the Export Data Processing and Monitoring System (EDPMS). Your Authorised Dealer (AD) bank handles the applicable reporting and payment reconciliation.
For service exports, the AD bank must enter EDF details into EDPMS within five working days of receiving the exporter's declaration.
When payment arrives, the bank verifies the remittance and updates or closes the EDPMS entry once it meets the applicable requirements.
Payment received does not always mean EDPMS closed. Keep your EDF, invoices and remittance records. If an entry remains outstanding, contact your AD bank.
How Does the ₹10 Lakh EDPMS Closure Rule Work?
RBI has two separate ₹10 lakh provisions for EDF submission and EDPMS closure:
EDPMS closure (Regulation 4(2)): AD banks may close entries for individual service invoices or goods shipping bills valued at ₹10 lakh or less (or the foreign-currency equivalent), based on the exporter's declaration of whether payment has been realised in full or otherwise.
EDF deemed submission (Regulation 3(2)(b)): Applies to non-individual service exporters receiving inward remittances of ₹10 lakh or less, provided they give the required payment information to their Authorised Dealer (AD) for crediting their account.
Exporters may also submit EDPMS closure declarations quarterly for bulk closure. For example, an exporter raises three invoices worth ₹4 lakh, ₹8 lakh and ₹9 lakh. Each is eligible for simplified EDPMS closure based on its individual value, subject to the AD bank's verification. A separate ₹12 lakh invoice does not qualify for this provision.
Under Regulation 6, AD banks may also permit reductions in the amount of export proceeds required to be realised, including full non-realisation, for eligible shipping bills or service invoices valued at ₹10 lakh or less, based on the exporter's declaration.
These provisions simplify EDPMS closure and certain export realisation requirements. They do not change the applicable 9-month or 12-month deadlines for export proceeds that remain due.
What Happens If Your Export Payment Is Delayed or Not Fully Received?
Exporters must realise and repatriate their export proceeds within the applicable deadline, even after filing an EDF. If payment is delayed, partially received, or not received, the export entry may remain outstanding until you resolve the payment or shortfall.
Example: If your invoice is USD 10,000 and you receive USD 7,000, you may still need to reconcile or regularise the remaining USD 3,000.
Contact your AD bank, preferably before the deadline, with the invoice, payment records and reasons for the shortfall. The bank may approve an extension under Regulation 5 or a reduction in export value under Regulation 6, subject to its assessment.
Under Regulation 13, if export proceeds remain unrealised for more than one year beyond the applicable deadline or approved extension, further exports are permitted only against full advance payment or an irrevocable Letter of Credit.
What is the Export Payment Realisation Period in 2026?
Under Regulation 5, export proceeds must generally be realised and repatriated within:
9 months: From the shipment date for goods or the invoice date for services.
12 months: For qualifying exports invoiced or settled in Indian rupees (INR).
For goods exported to overseas warehouses, the period starts on the date the goods are sold from the warehouse. For project exports, the contract's payment terms apply.
The original 2026 Regulations provided 15 and 18 months. The amendment dated 22 September 2026 reduced these to 9 and 12 months, effective 1 October 2026.
How Infinity Helps You Manage Export Payments
Infinity helps Indian exporters receive international payments, track transactions and organise the records needed for EDF filing.
With Infinity's free EDF Generator, service and software exporters can prepare an EDF using their invoice details for review, signing and submission through their AD bank or the applicable specified authority.
Infinity also offers multi-currency receiving accounts, payment tracking and FIRA documentation for eligible transactions.
For supported international bank transfers, Infinity offers:
0% FX markup on the live mid-market exchange rate.
0.5% transaction fee, inclusive of GST.
One-business-day INR settlement for eligible payments, subject to receipt of funds, verification and processing conditions.
Infinity's team can also help coordinate EDF filing with the relevant AD bank. The bank or specified authority remains responsible for regulatory processing, EDPMS reporting, reconciliation and closure.
You remain responsible for the accuracy of your EDF declaration and for filing it on time.
Frequently Asked Questions About EDF Filing
1. What is the full form of EDF?
EDF stands for Export Declaration Form, a declaration used to report the value and details of goods, services, and software exported from India under FEMA.
2. Do freelancers need to file an EDF?
Resident individual freelancers exporting services generally do not need to submit a separate EDF. Under RBI Regulation 3(2)(a), their EDF is deemed submitted when they provide the required payment information to their Authorised Dealer (AD) for crediting their account, regardless of the payment amount.
3. Is SOFTEX still required after 1 October 2026?
For software exports covered by the new 2026 Regulations, EDF replaces the earlier SOFTEX declaration requirement. Software exporters should follow the applicable EDF submission process through their AD bank, STPI or SEZ authority.
4. Can I fill and submit an EDF form online?
You can prepare an EDF online using Infinity's free EDF Generator for service and software exporters. However, preparation and submission are separate steps. Confirm the accepted submission method with your AD bank or specified authority.
5. How can I find my AD bank for EDF filing?
Your relevant AD bank handles the foreign exchange transaction and associated reporting. Don't rely solely on the bank named on your FIRA, especially when using a payment platform. Confirm with your receiving bank or payment provider; Infinity's team can also help.
6. Can an EDF be amended after submission?
If you discover an error, contact your AD bank or the relevant specified authority. They can guide you through the applicable correction process and supporting documents.
7. Is EDF filing required if my international payment is settled in INR?
Yes, if the export is otherwise subject to EDF reporting. INR settlement does not automatically exempt it. Qualifying exports invoiced or settled in INR have a 12-month payment realisation period.
8. What is the difference between EDF, EDPMS, FIRA and eBRC?
EDF: Declares export details and value under FEMA.
EDPMS: Records and monitors export transactions and outstanding entries.
FIRA: Documents an inward foreign remittance.
eBRC: Evidences export payment realisation for applicable purposes through the DGFT system.
9. Does EDF filing replace GST or income tax reporting?
No. EDF filing is a FEMA export-reporting requirement. GST and income tax obligations are separate, although relevant invoice and transaction records should remain consistent.
