What Is the EDF Form for Exports and When Do You File It?
- Author:
- Manoj Sharma
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- Editorial team
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Short answer
The EDF form is the Export Declaration Form that every exporter gives to the specified authority under FEMA. Goods exporters file it at the time of export. Service and software exporters file it within 30 days from the end of the invoice month. These rules come from Regulation 3 of RBI's 2026 export regulations.
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| Exporters of goods, software and services from India, including service exporters who had no declaration form before 1 October 2026 | Regulations 2(1)(c), 2(1)(f), 3 and 18(1), Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (FEMA 23(R)/2026-RB), in force from 1 October 2026 | Goods: at the time of export (part of the shipping bill at EDI ports). Services and software: within 30 days from the end of the month of the invoice; AD bank may extend | No EDF-specific penalty in the regulations; a FEMA contravention can attract up to three times the sum involved under section 13 | 8 Oct 2026 |
What is the EDF form under FEMA?
The EDF form is the Export Declaration Form set out in the Annex to RBI's 2026 export and import regulations. In it the exporter declares the full export value and undertakes to bring that value into India within the realisation period, through the named AD bank.
- Definition: "Export Declaration Form" (EDF) means the form given at the Annex to the regulations (Regulation 2(1)(c)).
- Goods: An exporter of goods declares the full export value in the EDF at the time of export (Regulation 3(1)).
- Services: An exporter of services declares the full export value in the EDF within 30 days from the end of the month in which the invoice was raised (Regulation 3(2)).
- Software: Services include software for these regulations, so software exports also use the EDF (Explanation to Regulation 2(1)).
- Undertaking: The exporter signs a declaration to deliver the full value to the AD bank within the period of realisation stipulated by RBI (EDF Annex, part 4).
- Older forms: In 2013 the EDF replaced the GR and PP forms for goods, while the SDF stayed in use at EDI ports and SOFTEX stayed for software (A.P. (DIR Series) Circular No. 43, 2013).
From 1 October 2026 one form covers goods, software and services, and the SOFTEX circulars no longer apply. For a short definition, see what is an EDF form.
Who has to file the EDF form for exports?
Every exporter of goods, software or services from India has to file the EDF form, unless the export is covered by an exception. The authority you file with depends on what you export and whether you are in the Domestic Tariff Area (DTA) or a Special Economic Zone (SEZ).
| Exporter type | Files EDF? | Specified authority | Best for |
|---|---|---|---|
| Goods exporter in the DTA | Yes, at the time of export | Commissioner of Customs (Regulation 2(1)(f)(i)) | Manufacturers and merchant exporters shipping from Indian ports |
| Goods exporter through an EDI port | Deemed filed with the shipping bill | Customs, through the shipping bill (first proviso to Regulation 3(1)) | Most sea and air cargo exporters |
| Service exporter (other than software) in the DTA | Yes, within 30 days from the end of the invoice month | Authorised Dealer (Regulation 2(1)(f)(ii)) | Freelancers, consultants and agencies billing foreign clients |
| Software exporter in the DTA | Yes, within 30 days from the end of the invoice month | Authorised Dealer or STPI (Regulation 2(1)(f)(iii)) | IT and software firms that used to file SOFTEX |
| Goods, service or software exporter in an SEZ | Yes | Development Commissioner of the SEZ (Regulation 2(1)(f)) | SEZ units |
| Traveller carrying personal effects | No | Not treated as an exporter (second proviso to Regulation 3(1)) | Individuals moving abroad with their belongings |
How do you file the EDF form for an export?
You fill in the EDF with the export details and value, sign the declaration, and submit it to your specified authority within the deadline. For services, that authority is usually your AD bank, which then records the EDF in EDPMS against your name.
- Work out your specified authority: Customs or the SEZ Development Commissioner for goods, the AD bank for services, and the AD bank or STPI for software in the DTA (Regulation 2(1)(f)).
- Fill in part 1 of the EDF: type of export, IE code, GSTIN, PAN, AD code, exporter and consignee details, mode of realisation and any third-party payer.
- Fill in part 2A for goods (one block per invoice under a shipping bill) or part 2B for services, which lists each service recipient, invoice and net realisable value in a table.
- Sign the declaration in part 4, which confirms the value and your undertaking to realise it within RBI's period of realisation (EDF Annex).
- Submit the EDF to the specified authority by the deadline. A service exporter can file one EDF for all exports made in a month (Regulation 3(2)(a)).
- Where the specified authority is not the AD bank, or goods leave from a non-EDI port, the authority forwards the authenticated EDF to your AD bank (Regulation 3(3)).
- Receive the payment through the AD bank named in the EDF, as the declaration in part 4 requires (EDF Annex). The bank closes or updates the EDPMS entry when it credits your account (Regulation 4(2)).
How does the EDF form work for goods shipped through an EDI port?
For goods exported through an Electronic Data Interchange (EDI) port, the EDF is deemed to be submitted as part of the shipping bill, so no separate paper form is needed (first proviso to Regulation 3(1)).
- At a non-EDI port, the AD bank enters the EDF details in EDPMS within five working days of receiving the EDF (Regulation 18(1)(a)).
- Part 3 of the EDF covers exports through the foreign post office or couriers and asks for parcel receipt numbers and dates.
- See shipping bill explained for how the shipping bill itself is filed.
How does the EDF form work for freelancers and other service exporters?
From 1 October 2026 a service exporter files an EDF with the AD bank within 30 days from the end of the invoice month (Regulation 3(2)). This is new for many service exporters, because the old Master Direction let services without a prescribed form be exported with no declaration (Master Direction, para B.7).
- A service exporter other than a software exporter may instead submit the EDF on or before the date the payment is received (Regulation 3(2)(b)).
- The AD bank enters the service EDF in EDPMS within five working days of receiving it (Regulation 18(1)(b)).
- Ask your AD bank how it accepts the EDF (branch, internet banking or email), since the regulations do not set the channel.
- See do freelancers need to follow FEMA export rules and EDPMS for service exporters.
How does the EDF form replace SOFTEX for software exports?
Software counts as a service under the 2026 regulations, so software exports are declared in the EDF (Regulation 2(1)). RBI's circulars on SOFTEX forms, including the 2012 revision of the SOFTEX procedure, stand superseded from 1 October 2026 (A.P. (DIR Series) Circular No. 20, Annex).
- A software exporter in the DTA can file with its AD bank or with STPI (Regulation 2(1)(f)(iii)).
- The option to file on or before the payment date in Regulation 3(2)(b) does not apply to software, so the 30-day deadline is the one to track.
- For the history of the old form, see SOFTEX form filing and what is SOFTEX.
What are the EDF form deadlines and fields for each type of export?
The EDF deadline depends on whether you export goods, software or other services. The table sets out each deadline and the EDF part you fill in, under the regulations in force from 1 October 2026.
| Export type | EDF deadline | EDF parts used | Source | Best for |
|---|---|---|---|---|
| Goods, EDI port | At the time of export, as part of the shipping bill | Shipping bill data | Regulation 3(1) | Cargo exporters at electronic ports |
| Goods, non-EDI port | At the time of export | Parts 1, 2A, 4 and 5 | Regulation 3(1) and 3(3) | Exporters at land or smaller ports |
| Goods by post or courier | At the time of export | Parts 1, 2A, 3, 4 and 5 | EDF Annex | Small and ecommerce exporters |
| Software | Within 30 days from the end of the invoice month | Parts 1, 2B, 4 and 5 | Regulation 3(2) | IT firms and software developers |
| Services other than software | Within 30 days from the end of the invoice month, or on or before the payment date | Parts 1, 2B, 4 and 5 | Regulation 3(2) and 3(2)(b) | Freelancers, consultants and agencies |
| Any service EDF filed late | Extended date allowed by the AD bank | As above | Regulation 3(2)(c) | Exporters who missed the 30-day window |
What happens if you do not file the EDF form on time?
The 2026 regulations do not set a separate fee or penalty for a late EDF. A missing or late EDF is still a breach of Regulation 3, which is a contravention of FEMA. For services, the AD bank can extend the time to file if you ask it with reasons.
- Extension: For services, the AD bank may extend the time to submit the EDF if you give reasons for the delay and it finds the request reasonable (Regulation 3(2)(c)).
- FEMA penalty: A contravention of any FEMA regulation can attract a penalty of up to three times the sum involved, or up to ₹2 lakh where it cannot be quantified, plus up to ₹5,000 a day if continuing (RBI Master Direction on Compounding, para 1.3, restating FEMA section 13(1)).
- Bank charges: An AD bank must not levy charges or a penalty on an exporter for the exporter's regulatory delay or violation (Regulation 19(3)).
- Realisation: The EDF does not change the realisation period: nine months from the invoice or shipment date, or twelve months if invoiced or settled in rupees (Regulation 5).
- Unrealised exports: If proceeds stay unrealised for over one year past the due or extended date, further exports need full advance or an irrevocable letter of credit (Regulation 13).
If you have missed the 30-day window for a service export, write to your AD bank with the reasons for the delay and ask it to extend the time under Regulation 3(2)(c), then file the EDF straight away. Each AD bank must publish its policy and the main features of its SOP for export transactions on its website (Regulation 19(4)). See also export realisation period.
Which RBI rule sets the EDF form requirement?
Regulation 3 of the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 sets the EDF requirement, and the form itself is in the Annex. These regulations replaced the 2015 export regulations on 1 October 2026. A.P. (DIR Series) Circular No. 20 superseded the old Master Direction from the same date.
| Circular or regulation | Clause | Date | Plain meaning | Best for |
|---|---|---|---|---|
| FEMA (Export and Import of Goods and Services) Regulations, 2026, FEMA 23(R)/2026-RB | Regulations 2(1)(c), 2(1)(f), 3 and 18(1) | 13 January 2026, amended 22 September 2026; in force 1 October 2026 | Who files the EDF, with whom and by when | Every exporter from 1 October 2026 |
| EDF form, Annex to the 2026 regulations | Parts 1 to 5 and notes | 13 January 2026 | The fields, declaration and certification on the form | Exporters filling in the form |
| A.P. (DIR Series) Circular No. 20, RBI/2025-26/194 | Para 4 and Annex | 16 January 2026; effective 1 October 2026 | Supersedes the old Master Direction and earlier circulars, including those on GR and SOFTEX forms | Readers checking whether old rules still apply |
| A.P. (DIR Series) Circular No. 43, RBI/2013-14/254 | Paras 1 to 4 | 13 September 2013; effective 1 October 2013 | Created the EDF to replace the GR and PP forms; SDF stayed at EDI ports | Understanding where the EDF name came from |
| Master Direction: Export of Goods and Services | Part B (EDF/SOFTEX procedure), para B.7 | 1 January 2016; superseded 1 October 2026 | Old EDF and SOFTEX procedure; services without a form needed no declaration | Exports made before 1 October 2026; see RBI Master Direction on exports |
What are the common mistakes with the EDF form?
- Assuming exemption: Assuming service exports still need no declaration, as under para B.7 of the old Master Direction, after 1 October 2026.
- Wrong authority: Sending a services EDF to Customs, or a software EDF to the wrong office, instead of the AD bank, STPI or SEZ named in Regulation 2(1)(f).
- Wrong clock: Counting 30 days from the invoice date instead of from the end of the month in which the invoice was raised.
- One EDF per invoice: Filing a separate form for every invoice when one EDF can cover all service exports of a month under Regulation 3(2)(a).
- Missing third party: Leaving the third-party payer section blank when someone other than the buyer will pay. See third-party payments for exports.
- Old SOFTEX habit: Continuing to prepare SOFTEX forms for software invoices raised on or after 1 October 2026 instead of the EDF.
How did we verify this?
Every rule, deadline and form on this page is linked to its official source, checked on the dates below.
- Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification FEMA 23(R)/2026-RB dated 13 January 2026, amended up to 22 September 2026, Regulations 1(2), 2(1)(c), 2(1)(f), Explanation to 2(1), 3, 4(2), 5, 13, 18(1)(a)-(b), 19(3)-(4) (checked 8 Oct 2026)
- Annex to the 2026 regulations: Export Declaration Form, Parts 1, 2A, 2B, 3, 4 and 5 and notes 1 to 3 (checked 8 Oct 2026)
- RBI A.P. (DIR Series) Circular No. 20, RBI/2025-26/194: Export and Import of Goods and Services, 16 January 2026, Paras 4 and 7 and Annex Part A (superseded circulars, including SOFTEX and GR form circulars) (checked 8 Oct 2026)
- RBI A.P. (DIR Series) Circular No. 43, RBI/2013-14/254: Simplification and Revision of Declaration Form for Exports of Goods/Softwares, 13 September 2013, Paras 1 to 4 and 6 (checked 8 Oct 2026)
- RBI Master Direction: Export of Goods and Services (FED Master Direction No. 16/2015-16), superseded from 1 October 2026, Part B, paras B.1, B.2, B.5 and B.7 (checked 8 Oct 2026)
- RBI Master Direction: Compounding of Contraventions under FEMA, 1999 (FED Master Direction No. 04/2025-26, 22 April 2025, updated 24 April 2025), Para 1.3, restating FEMA section 13(1) penalties (checked 8 Oct 2026)
Frequently asked questions
Is the EDF form the same as the old GR form?
The EDF replaced the GR and PP forms for goods from 1 October 2013, under RBI's A.P. (DIR Series) Circular No. 43. The SDF continued for EDI ports at that time. From 1 October 2026, the EDF in the Annex to the 2026 regulations covers goods, software and services, and the old circulars are superseded.
Can a service exporter file one EDF for several foreign clients?
Yes. Under Regulation 3(2)(a), a service exporter who exported services to one or more recipients in a month may submit a single EDF for all of them. Part 2B of the EDF has a table for multiple recipients, with each client's name, country, invoice details and net realisable value listed on separate rows.
Does a freelancer with no IEC code still need to fill in the EDF form?
Regulation 3(2) applies to every exporter of services and does not exempt individuals. The EDF has an IE Code field, but the regulations do not say how a person without one should complete it. Ask your AD bank how it wants the field filled. See also what is an IEC code.
What does net realisable export value mean on the EDF form?
On the EDF, the full export value or net realisable value is the amount after listing freight, insurance, commission, discount, other deductions and packing charges. If the full value is not known at the time of export, note 2 of the form lets you declare the value you expect to receive in the overseas market.
Can goods sent free of charge be declared on the EDF form with nil value?
Yes. Note 3 to the EDF in the 2026 regulations says the export value may be shown as nil where goods are sent without any consideration. The exporter still completes the rest of the form. Check with your AD bank or Customs whether any other approval or documentation applies to your free-of-cost shipment.
Does the EDF form need an online EDF number from the RBI website?
Under the 2013 procedure, exporters generated EDF and SOFTEX form numbers online on the RBI website. That circular is superseded from 1 October 2026, and the new regulations do not mention online number generation. The EDF still has a Form No. field, so ask your AD bank how it assigns the number.
Who certifies the EDF form after the exporter signs it?
Part 5 of the EDF is for the specified authority, which may be Customs, the SEZ, the AD bank or STPI. That official certifies that the goods or services and the declared export value match the invoice or gist of invoices the exporter submitted. Keep a copy of the certified form with your invoices.