How Does SOFTEX Form Filing Work for Software Exporters From October 2026?
- Author:
- Manoj Sharma
- Verified by:
- Editorial team
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Short answer
SOFTEX form filing was replaced on 1 October 2026. From that date, RBI's Export and Import of Goods and Services Regulations, 2026 require software exporters to file an Export Declaration Form (EDF) within 30 days from the end of the invoice month. The EDF goes to your AD bank, STPI, or the SEZ Development Commissioner.
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| Every exporter of software from India, in the Domestic Tariff Area and in SEZs, including STP units, non-STP companies and individuals who export software | Regulations 2 and 3 of the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (FEMA 23(R)/2026-RB); SOFTEX circulars superseded by A.P. (DIR Series) Circular No. 20 of 16 January 2026 | EDF within 30 days from the end of the month in which the invoice is raised; the AD bank may extend on request. Under the old SOFTEX rule it was 30 days from the invoice date | No separate late fee in the 2026 Regulations; a FEMA contravention can attract a penalty of up to three times the sum involved under section 13 of FEMA | 8 Oct 2026 |
What was the SOFTEX form and what replaced the SOFTEX form in 2026?
The SOFTEX form was the declaration software exporters filed to report the full value of software sent abroad other than on physical media. From 1 October 2026 the EDF replaces the SOFTEX form, because RBI's new regulations use one declaration for goods, services and software.
- Old route: The SOFTEX form went in triplicate to the designated official of the IT ministry at STPI, an FTZ or an SEZ, who certified it and sent the original to RBI (Regulation 6(B) of the 2015 export regulations).
- Software: Any computer programme, database, drawing, design, audio or video signals, or other information on a medium other than a physical medium (Regulation 2(1)(e)).
- New form: Exporters of services declare exports on an EDF, and the term services includes software (Regulation 3(2) and the Explanation to Regulation 2(1)(f)).
- Specified authority: An AD bank or STPI in the Domestic Tariff Area, and the Development Commissioner in an SEZ (Regulation 2(1)(f)(iii)).
- Superseded circulars: The Master Direction on Export and the SOFTEX circulars of 2001, 2012, 2013 and 2015 stand superseded from 1 October 2026 (A.P. (DIR Series) Circular No. 20, para 4 and Annex A).
People still search for SOFTEX and STPI's website still uses the word, but new software export declarations from 1 October 2026 follow the EDF rules. See also what is SOFTEX and what is an EDF form.
Who must file the EDF that replaced the SOFTEX form?
Every exporter of software must file the EDF that replaced the SOFTEX form, whatever the size of the business. The 2026 Regulations contain no exemption for individuals or small invoices, so the only real choice is which specified authority receives the form.
| Entity type | Applicable | Why | Best for |
|---|---|---|---|
| STP unit registered with STPI | Yes, EDF for software | STPI stays a specified authority for software in the Domestic Tariff Area (Regulation 2(1)(f)(iii)) | Units already filing on the STPI online portal |
| Non-STP software company in the Domestic Tariff Area | Yes, EDF for software | An AD bank can now receive the EDF for software, as well as STPI (Regulation 2(1)(f)(iii)) | Companies that want to file with the bank that receives their payments |
| Software unit in an SEZ | Yes, EDF to the SEZ Development Commissioner | The Development Commissioner is the specified authority in an SEZ (Regulation 2(1)(f)(iii)) | SEZ units; see SEZ payment rules |
| Exporter of services other than software | Yes, EDF for services | The AD bank or SEZ Development Commissioner receives it (Regulation 2(1)(f)(ii)), and it may be filed on or before the date payment is received (Regulation 3(2)(b)) | Consultants and IT-enabled service firms |
| Freelancer sending code, designs or databases online | Yes, if the work is software or a service | The definition of software covers programmes, designs and databases, and the Regulations have no individual exemption (Regulation 2(1)(e)) | Individual developers and designers; see SOFTEX for freelancers |
| Exporter of physical goods | No, goods EDF instead | Goods are declared at the time of export, and the shipping bill counts as the EDF at EDI ports (Regulation 3(1)) | Software shipped on physical media and other goods |
How do you file the EDF for software exports now that SOFTEX has ended?
You file the EDF for software exports with your specified authority within 30 days from the end of the month in which you raised the invoice. One EDF can cover all software exports of that month, and your AD bank then records it in EDPMS.
- Raise the invoice on your overseas client. The invoice month sets the EDF deadline under Regulation 3(2), and the invoice date starts the nine-month realisation period under Regulation 5(1)(a).
- Choose the specified authority: your AD bank or STPI if you are in the Domestic Tariff Area, or the Development Commissioner if you are in an SEZ (Regulation 2(1)(f)(iii)).
- If you file through STPI, use its online system. STPI's statutory services page links its Online EDF Submission option to stpionline.stpi.in. If you file with your AD bank, ask for its EDF format and document list.
- Submit one EDF covering all software exports to one or more recipients in the month, within 30 days from the end of that month (Regulation 3(2)(a)).
- Where STPI or the SEZ authority receives the EDF, it forwards the authenticated EDF to your AD bank (Regulation 3(3)).
- Your AD bank enters the EDF details in EDPMS within five working days of receiving the EDF (Regulation 18(1)(b)). See what is EDPMS.
- Receive payment through the AD bank, which checks the transaction and closes or updates the EDPMS entry when it credits your account (Regulation 4(2)).
- If you cannot file in time, ask your AD bank to extend the EDF period, giving the reasons for the delay (Regulation 3(2)(c)).
How did online SOFTEX filing on the STPI portal work before October 2026?
STPI-registered units filed SOFTEX forms on the STPI online portal, using SOFTEX numbers that RBI allotted online, and STPI certified the form digitally. STPI Gandhinagar's procedure for online SOFTEX submission describes these steps.
- One-time uploads: a board resolution naming the authorised signatory, the AD bank declaration letter, and the yearly export projection and service charge details.
- Each filing: the agreement, purchase order or statement of work, the export invoices attested by the signatory, the RBI allotment letter for SOFTEX numbers, and proof of internet connectivity.
- The exporter downloaded the generated PDF, signed it digitally, uploaded it again, and later downloaded the certified SOFTEX from the dashboard.
- STPI's SOFTEX submission checklist asked for filing within 30 days from the invoice date and did not accept one SOFTEX form for different buyers.
How did bulk SOFTEX filing work for software exporters?
All software exporters could file single or bulk SOFTEX forms as an Excel statement to the certifying authority, using one common SOFTEX form, under para B.5 of the Master Direction on Export. That Master Direction was superseded on 1 October 2026.
- Every invoice had to be listed, including invoices below US$25,000 (para B.5(i)).
- RBI provided online generation of SOFTEX form numbers, replacing manual allotment by its regional offices (para B.5(iii)).
Is there a SOFTEX or EDF waiver for low-value software exports?
No. The 2026 Regulations set no value below which a software exporter can skip the EDF, and the old SOFTEX procedure also required small invoices to be reported. The relief for small invoices applies at a later stage, when EDPMS entries are closed.
- For invoices up to ₹10 lakh, the EDPMS entry may be closed on the exporter's declaration, invoice by invoice or quarterly in bulk (Regulation 4(2)).
- For invoices up to ₹10 lakh, a reduction in export value, including non-realisation, may be allowed on the exporter's declaration (Regulation 6).
- The old exemption list in Regulation 4 of the 2015 regulations covered items such as trade samples and personal effects, and the 2015 regulations were superseded on 1 October 2026. See EDF and SOFTEX waivers.
Can a software exporter file the EDF after payment is received?
No. The option to submit the EDF on or before the date of receipt of payment applies only to exporters of services other than software (Regulation 3(2)(b)). Software exporters follow the 30-day rule counted from the end of the invoice month.
What are the SOFTEX and EDF deadlines and documents for software exporters?
The EDF deadline for software is 30 days from the end of the invoice month, while the old SOFTEX deadline was 30 days from the invoice date. The table compares the old SOFTEX rules with the EDF rules in force from 1 October 2026.
| Item | Old SOFTEX rule (to 30 September 2026) | EDF rule (from 1 October 2026) | Best for |
|---|---|---|---|
| Filing deadline | 30 days from the invoice date, or from the last invoice raised in a month (Master Direction para B.5(iv)(c)) | 30 days from the end of the month in which the invoice is raised (Regulation 3(2)) | Planning monthly compliance |
| Grouping invoices | One combined SOFTEX form per overseas client per month (para B.5(iv)(a)) | One EDF for all recipients in a month (Regulation 3(2)(a)) | Exporters with several clients |
| Who certifies or receives | STPI, FTZ or SEZ designated official (2015 Regulation 6(B)) | AD bank or STPI in the Domestic Tariff Area; SEZ Development Commissioner in an SEZ (Regulation 2(1)(f)(iii)) | Choosing where to file |
| Invoicing frequency | Long contracts billed at least monthly or at milestones, with the last invoice within 15 days of completion; one-shot work invoiced within 15 days of transmission (para B.5(iv)(a) and (b)) | No equivalent rule appears in the 2026 Regulations; check your AD bank | Long-duration software contracts |
| Late filing | Delay request letter uploaded on the STPI portal (STPI Gandhinagar procedure) | AD bank may extend the period on a request giving reasons (Regulation 3(2)(c)) | Exporters who missed the deadline |
| Supporting documents | Agreement or order, invoices, datacom or internet proof, IEC on first filing, FIRC if realised (STPI checklist) | Set by each AD bank's documented policy, which must list documents, timelines and charges (Regulation 19(1)(a)) | Preparing a filing pack |
| Realisation period | Nine months from the date of export in the final version of the Master Direction (para A.2) | Nine months from invoice, or twelve months if invoiced or settled in rupees (Regulation 5(1)) | Tracking when payment is due |
What happens if a software exporter misses the EDF or SOFTEX deadline?
Missing the EDF deadline leaves the software export undeclared, which is a breach of the 2026 Regulations. The Regulations set no fixed late fee, but FEMA penalties can apply, and unpaid exports can restrict future exports.
- FEMA penalty: 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 the breach continues (RBI Master Direction on Compounding, para 1.3, restating FEMA section 13(1)).
- Bank charges: An AD bank may not levy any charge or penalty on its customer for a regulatory delay or violation by that customer (Regulation 19(3)).
- Unrealised exports: If proceeds stay unrealised for more than one year after the due date, further exports need full advance payment or an irrevocable letter of credit (Regulation 13).
- Open entries: The AD bank follows up on outstanding EDPMS entries until they are closed (Regulation 18(1)(f)). See EDPMS for service exporters.
Ask your AD bank to extend the EDF period, giving reasons (Regulation 3(2)(c)), then file the EDF. For invoices up to ₹10 lakh, close EDPMS entries on your declaration (Regulation 4(2)). A contravention can be compounded on application under FEMA section 15 (Master Direction on Compounding, para 1.2).
Which RBI rule says the EDF replaces the SOFTEX form for software?
The Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 and A.P. (DIR Series) Circular No. 20 together replace the SOFTEX form. The Regulations bring software under the EDF, and the circular supersedes the SOFTEX circulars from 1 October 2026.
| Circular or regulation | Clause | Date | Plain meaning | Best for |
|---|---|---|---|---|
| FEMA 23(R)/2026-RB | Preamble and Regulation 1(2) | 13 January 2026; in force 1 October 2026 | The new regulations apply from 1 October 2026 and supersede the 2015 regulations | Every exporter |
| FEMA 23(R)/2026-RB | Regulation 2(1)(e), 2(1)(f)(iii) and Explanation | 13 January 2026 | Defines software, treats software as a service, and names the AD bank, STPI or SEZ Development Commissioner as specified authority | Deciding where to file |
| FEMA 23(R)/2026-RB | Regulation 3(2) and 3(3) | 13 January 2026 | EDF within 30 days from the end of the invoice month; one EDF a month; STPI or SEZ forwards the EDF to the AD bank | Monthly filing |
| FEMA 23(R)/2026-RB | Regulation 18(1)(b) | 13 January 2026 | AD bank enters EDF details in EDPMS within five working days | Tracking EDPMS entries |
| A.P. (DIR Series) Circular No. 20 | Para 4 and Annex A, items 9, 54, 58, 60 and 83 | 16 January 2026; effective 1 October 2026 | Supersedes the Master Direction on Export and the SOFTEX circulars of 2001, 2012, 2013 and 2015 | Confirming SOFTEX circulars no longer apply |
| FEMA 23(R)/2015-RB | Regulation 6(B) | 12 January 2016 | Old SOFTEX route through STPI, FTZ or SEZ officials | Records of exports declared before 1 October 2026 |
| Master Direction on Export of Goods and Services | Para B.5 | Updated as on 17 July 2026; superseded 1 October 2026 | Old SOFTEX procedure, bulk filing and invoicing rules | Understanding historic SOFTEX filings |
What are common mistakes in SOFTEX form filing and EDF filing for software?
- Old circulars: Relying on SOFTEX circulars after 1 October 2026, although Circular No. 20 superseded them.
- Payment wait: Holding the EDF until payment arrives. That option is only for services other than software (Regulation 3(2)(b)).
- Wrong authority: An SEZ unit filing with STPI. In an SEZ the specified authority is the Development Commissioner (Regulation 2(1)(f)(iii)).
- Small invoices: Leaving out small invoices. Neither the old SOFTEX procedure nor the 2026 Regulations exclude them (Master Direction para B.5(i)).
- Late extension: Asking for more time only after the deadline. The AD bank can extend the period on a request giving reasons (Regulation 3(2)(c)), so asking early avoids an undeclared export.
- Realisation clock: Forgetting that payment must arrive within nine months from the invoice, or twelve months for rupee invoicing (Regulation 5(1)). See export realisation period.
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 (FEMA 23(R)/2026-RB, amended up to 22 September 2026), Preamble; Regulations 1(2), 2(1)(e), 2(1)(f), 3(2), 3(3), 4(2), 5(1), 6, 13, 18(1), 19, 20 (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, Para 4 and Annex A items 9, 54, 58, 60, 83 (checked 8 Oct 2026)
- RBI Master Direction: Export of Goods and Services (updated as on 17 July 2026, superseded 1 October 2026), Para A.2 and Part B, para B.5 (checked 8 Oct 2026)
- Foreign Exchange Management (Export of Goods and Services) Regulations, 2015 (FEMA 23(R)/2015-RB), Regulations 4 and 6(B) (checked 8 Oct 2026)
- STPI: Statutory Services (STP scheme, Online EDF Submission link) (checked 8 Oct 2026)
- STPI: SOFTEX form submission procedure and checklist, Procedure items 1 to 11 and checklist (checked 8 Oct 2026)
- STPI Gandhinagar: Procedure for online submission of SOFTEX by units registered under STPI, Items 1 and 2 (checked 8 Oct 2026)
- RBI Master Direction: Compounding of Contraventions under FEMA, 1999 (FED Master Direction No. 04/2025-26, updated as on 24 April 2025), Paras 1.2 and 1.3 (sections 13(1) and 15 of FEMA) (checked 8 Oct 2026)
Frequently asked questions
Is the SOFTEX form still required for software exports from 1 October 2026?
No. From 1 October 2026, software exports are declared on the EDF under Regulation 3(2) of the 2026 Regulations, and Circular No. 20 supersedes the SOFTEX circulars from that date. STPI still accepts software declarations, but as an EDF specified authority. Confirm the treatment of invoices raised before 1 October with your AD bank or STPI.
Can a software exporter file the EDF with an AD bank instead of STPI?
Yes. In the Domestic Tariff Area, the specified authority for software is either an AD bank or STPI under Regulation 2(1)(f)(iii). Under the old SOFTEX rules, only STPI, FTZ or SEZ officials could certify the form. Units in an SEZ file with the Development Commissioner of their zone.
Does one EDF cover all software invoices raised in a month?
Yes. An exporter of services, which includes software, who exports to one or more recipients in a month may submit a single EDF for all of those exports under Regulation 3(2)(a). The single EDF is due within 30 days from the end of that month. The old SOFTEX form was grouped per overseas client.
Do freelancers who export software need to file the EDF that replaced SOFTEX?
The 2026 Regulations apply to every exporter of services and treat software as a service, with no exemption for individuals or small invoices (Regulation 3(2)). A freelancer who sends code or designs abroad would declare it on an EDF with an AD bank or STPI. Ask your AD bank how it classifies your work.
What happens to SOFTEX forms certified before 1 October 2026?
The 2026 Regulations supersede the 2015 regulations except for things done or omitted before that supersession (preamble to FEMA 23(R)/2026-RB). AD banks now handle older export transactions that earlier needed RBI approval (Regulation 20). Ask your AD bank how it treats SOFTEX forms certified before 1 October 2026.
Does an AD bank charge a fee for handling the EDF for software exports?
An AD bank's charges for handling export transactions must be reasonable and proportional to the service, and its documented policy must list them (Regulation 19). The bank cannot penalise a customer for a regulatory delay. STPI's old SOFTEX checklist listed service charges for non-STP units, so check STPI's current charges.
How does the EDF for software exports connect with EDPMS?
Your AD bank enters the EDF for services, including software, in EDPMS within five working days of receiving it (Regulation 18(1)(b)). When payment arrives, the bank closes or updates the entry (Regulation 4(2)). For invoices up to ₹10 lakh, your declaration can close the entry.