EDF Replaces SOFTEX

One form for goods, services and software

The Reserve Bank of India has retired the SOFTEX form. From 1 October 2026, a single Export Declaration Form (EDF) covers exports of goods, services and software. The regulations were notified as FEMA 23(R)/2026-RB on 13 January 2026, giving exporters about nine months to prepare.

IN THIS ISSUE

• Comparison: SOFTEX vs EDF
• EDF for SEZ and non-SEZ units
• Procedure of filing
• Approval and key points

Three shifts every exporter should note

Until now, software exporters reported through SOFTEX, while other service exports needed no form at all. The EDF removes that split. Whether you export goods, services or software, you will report through one common declaration, and reporting moves from invoice-by-invoice filing to one consolidated EDF per month. The filing authority also changes, with the Authorised Dealer (AD) bank becoming the usual point of submission for non-SEZ exporters.

One form for all

EDF covers goods, services and software, replacing the software-only SOFTEX.

Monthly consolidation

One consolidated EDF per month, instead of a form for each export or invoice.

Service exports included

Non-software service exports, which needed no form earlier, now require an EDF.

SOFTEX vs EDF at a glance

TRANSITION RULES

• SOFTEX stays available for access, processing and cancellations (for transactions filed up to 30 Sep 2026).
• New filings from 1 Oct 2026 go through the new EDF module.
• Old invoices for periods up to 30 Sep 2026, if still pending to be filed, are to be submitted through EDF from 1 Oct 2026.

The biggest changes are in scope (now goods, services and software), filing frequency (one consolidated EDF per month), the filing authority (the AD bank, or SEZ authority for SEZ units) and non-software service exports, which now need an EDF where earlier no form was required.

What this means in practice. Teams that raised a SOFTEX for each invoice should plan to collate a month of invoices into a single declaration. Exporters of non-software services, who had no form earlier, should set up a process to start reporting from the first EDF cycle.

EDF for SEZ and non-SEZ units

Special Economic Zones (SEZ)

The EDF for software/services is filed through the SEZ Online EDF module, with the Development Commissioner/SEZ authority continuing as the specified authority. The SEZ Online manual confirms that the new EDF module is specifically available to SEZ Units, Developers and Co-developers.

DTA / non-SEZ exporters

The specified authority is generally the AD Bank (with a specific distinction for software, where STPI can also be the specified authority). The actual submission/processing procedure will therefore be through the AD Bank rather than the SEZ Online approval workflow. The AD Bank will handle the EDF in the banking/EDPMS process.

Which route applies to you? If you are an SEZ unit, developer or co-developer, you file the EDF on the SEZ Online portal and the Development Commissioner/SEZ authority remains the approving authority. If you are a DTA/non-SEZ exporter, your AD bank is the point of contact, and software exporters should also check whether STPI is the specified authority for them.

Filing the EDF on the SEZ Online portal

The EDF screen auto-populates general information, lets the unit choose Software or Services, takes invoice details uploaded by the user, and supports file attachments. The annotated screen below shows each area.

The EDF is required to be filed within 30 days from the end of the month in which the invoice is raised. Therefore, for an invoice raised in October 2026, the EDF filing deadline would generally be 30 November 2026.

What each callout on the screen means

Blue: auto-populated details. General information about the unit is pulled in automatically from the SEZ Online system, so you do not need to key it in again.

Orange: Software or Services. A drop-down menu lets the unit select whether the declaration is for Software or Services.

Yellow: invoice details. The invoice details are uploaded by the user, and the uploaded lines appear in the table on screen. As noted earlier, multiple invoices can be reported in a single EDF.

Green: supporting documents. A file upload facility lets the user attach .zip, pdf, excel and word files, up to 10 MB.

DC Office approval filing procedure

the Unit Maker initiates the request and responds to queries, and the Unit Approver reviews, submits and manages queries. The request then moves to the DC office, where the DC Initiator provides guidance, records any deficiency and verifies, and the DC Verifier can give guidance, flag a deficiency, reject, certify or send the request back. The DC Authoriser takes the final decision. Every request ends as either Certified (approved) or Rejected (denied).

Key points to keep in mind

Due date of EDF filing

The EDF is required to be filed within 30 days from the end of the month in which the invoice is raised. Invoices pertaining to September 2026 and earlier periods, if pending for filing, will be filed through the new EDF module.

For non-SEZ entities

Reach out to the AD Banker to understand the applicable EDF filing procedure, documentation and approval requirements.

For SEZ Units

Multiple invoices can be reported in a single EDF, even where they relate to different customers, countries or currencies.

Initial transition period

Since the EDF process is new, entities should closely monitor portal notifications, deficiencies, approval status and any additional requirements communicated by the AD Bank/concerned authority.

Penalties for non- filing

No specific late fee is prescribed for delayed EDF filing under the 2026 Regulations; however, non-compliance may attract penalties under Section 13 of FEMA, 1999, of up to three times the amount involved, or ₹2 lakh where the amount is not quantifiable, along with an additional penalty of up to ₹5,000 per day for continuing contraventions.