Export Compliance · FEMA
EDF Rules in India from 1 October 2026: A Simple Guide for Exporters
Understand what the Export Declaration Form means, when to submit it and how to keep your export records in order.
Do you sell goods overseas or provide services to customers outside India? If yes, you should understand the Export Declaration Form (EDF).
India’s revised export and import framework took effect on 1 October 2026. It expressly covers service exports, including software, under EDF reporting. [1]
1. What is EDF?
EDF is a declaration of the full value of goods or services exported from India. It supports reporting under FEMA, the law that governs foreign exchange transactions. [1]
Simple example: You provide consultancy to a UK customer and bill £1,000. Keep the invoice, export declaration and payment record linked so that the transaction is easy to explain.
2. What has changed for service exporters?
Earlier, certain services could be exported without a declaration, although exporters still had to collect and bring the proceeds into India. Software exports had a separate SOFTEX process. The new framework expressly includes services and software in EDF reporting. [1] [4]
If your overseas work involves consultancy, accounting, payroll support, software, marketing, design or freelance assignments, review the reporting process with your bank. The actual work and contract determine the category.
3. When must EDF be submitted?
| Export type | Submission time |
|---|---|
| Goods | At export. At electronic customs ports, EDF is deemed submitted through the shipping bill. |
| Services, including software | Generally within 30 days after the invoice month ends. |
| Services other than software | An alternative allows submission on or before receipt of payment. |
One EDF may cover multiple service exports in a month. An authorised bank may extend the submission period on a reasoned request. [1]
Example: Under the general monthly rule, October 2026 invoices must be declared by 30 November 2026. For non-software services, confirm with your bank how to use the payment-linked alternative.
5. How soon must export payments be received?
| Export | Time allowed |
|---|---|
| Goods | Nine months from shipment |
| Services | Nine months from invoice |
| Exports invoiced or settled in Indian rupees | Twelve months from the applicable starting date |
The September 2026 amendment replaced the fifteen-month and eighteen-month periods originally announced in January. Special cases, such as project exports, require separate review. [1] [2]
Keep two reminders: one for submitting EDF and another for collecting the customer’s payment. These are separate deadlines.
6. Are invoices below ₹10 lakh exempt?
Do not treat ₹10 lakh as a general exemption from EDF. It concerns simpler procedures for closing eligible export records and handling reduced receipts using an exporter’s declaration. [1]
For example, do not leave a ₹75,000 invoice out of your compliance review simply because it is small.
7. What records should you maintain?
Use this practical working file, subject to your bank’s requirements:
| Record | Purpose |
|---|---|
| Customer agreement | Explains the work and payment terms |
| Invoice register | Lists invoices, receipts and outstanding amounts |
| EDF acknowledgement | Records submission |
| Bank or platform statement | Shows payments and deductions |
| Receipt reconciliation | Matches payments to invoices |
If a payment platform deducts fees, show the invoice amount, fees and net receipt separately.
8. A simple compliance checklist
- Review invoices issued to overseas customers.
- Confirm whether the work is software or another service.
- Get submission instructions from your bank or designated authority.
- Set filing and payment reminders.
- Match receipts to invoices every month.
- Raise delays or differences with your bank promptly.
Conclusion
Keep clear invoices, submit EDF through the correct channel and reconcile payments regularly. A short monthly review makes it easier to identify missing records and unpaid invoices.