What Is the EDF Form?

The EDF is the declaration that tells the regulator system about an export. Under the 2026 regulations, it is defined in Regulation 2(1)(c). For goods, the exporter furnishes it at the time of export under Regulation 3(1). For services, Regulation 3(2) allows 30 days from the end of the month in which the invoice was raised. The details feed into EDPMS, where the AD bank matches payments to the export. The EDF also takes over the role of the SOFTEX form for software exports, since RBI Circular No. 20 supersedes the SOFTEX circulars from 1 October 2026. The format is set in the annex to the regulations and your bank may provide its own submission method.

For example, a design studio raises a services invoice on 12 November 2026. The invoice month ends on 30 November, so the EDF is due within 30 days from that date, which is 30 December 2026.

• FEMA: Regulation 3 sets the EDF requirement for goods and for services. Filing on time keeps the export record clean.
• Bank compliance: The AD bank uses the declaration to track the export in EDPMS and to close the entry after the value is realised.
• Software exports: Circular No. 20 supersedes the SOFTEX circulars from 1 October 2026, so software exporters declare on the EDF.
• GST and tax: The EDF is a FEMA document. For GST and income tax, ask your adviser which supporting records are needed, since the EDF does not replace invoices or bank advices.

The exporter fills in the EDF, submits it to the AD bank, and the bank records the export. Payment receipts are then matched to it.

1. The exporter completes the EDF in the format prescribed in the annex to the regulations.
2. The exporter submits it to the AD bank, within the time in Regulation 3.
3. The bank records the export in EDPMS.
4. The buyer pays through the banking system.
5. The bank matches receipts to the export.
6. The bank closes or updates the entry under Regulation 4(2).

You file the EDF with your AD bank, using the bank's submission method. The time limit depends on whether you export goods or services.

1. Raise your export invoice with the buyer's full name, amount and currency.
2. Work out the due date: for services, 30 days from the end of the invoice month under Regulation 3(2); for goods, at the time of export under Regulation 3(1).
3. Ask your AD bank for the EDF format and how it accepts submissions.
4. Fill in the details exactly as in the invoice.
5. Submit the EDF and keep the acknowledgement.
6. Track receipts and ask the bank for the EDPMS status if the payment is delayed.

The EDF is the current declaration form, while SOFTEX is the older software export form. The two serve the same purpose but belong to different periods.

• Goods only: The EDF applies to services too, with a different filing time under Regulation 3(2).
• Optional: Filing is a regulatory requirement. Missing it can leave EDPMS entries unmatched.
• Replaces invoice: The EDF does not replace the invoice or the bank advice. Keep all three.
• Same as GR: Older guides refer to GR and SDF forms. Check with your bank how the EDF maps to those in your case.

• EDPMS: The system AD banks use to monitor exports.
• SOFTEX: The earlier software export declaration form.
• Shipping bill: The customs document for goods exports.
• AD code: A code linking export documents to an AD bank.
• FIRA: Bank advice for a foreign credit.

Every rule and definition on this page is linked to its official source, checked on the dates below.

1. FEMA (Export and Import of Goods and Services) Regulations, 2026, Notification FEMA 23(R)/2026-RB, Regulations 2(1)(c), 3, 4(2), 18(1)(g) (checked 9 Oct 2026)
2. A.P. (DIR Series) Circular No. 20 dated 16 January 2026, Paragraph 7 and Annex A (list of superseded circulars) (checked 9 Oct 2026)