Guide · Softex → EDF

Softex vs EDF 2026: what software exporters must file now

Until 30 September 2026, software exporters used Softex. From 1 October 2026 that separate form is gone. Software is declared on the same Export Declaration Form (EDF) as other services — with one important deadline catch.

Updated 7 Oct 2026 FEMA 23(R)/2026-RB ~8 min read

Short answer

Softex is no longer the prescribed form. From 1 October 2026, Indian software and SaaS exporters declare foreign invoices in an Export Declaration Form (EDF) under the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026. File within 30 days from the end of the invoice month. October 2026 invoices are due by 30 November 2026.

Not sure if your work counts as “software”? Use the free EDF checker on edffiling.in — it follows the invoice date and flags the software vs other-services path.

What changed on 1 October 2026

RBI replaced the 2015 export regulations with FEMA 23(R)/2026-RB (notified 13 January 2026, amended 22 September 2026, in force from 1 October 2026). Three points matter for anyone who used Softex:

  • One form. Goods, software and other services are declared through the EDF annexed to the regulations.
  • Software = service. The regulations treat software as a service for this purpose, so the old Softex track is not separately prescribed.
  • Monthly cycle. Service exporters (including software) generally file within 30 days from the end of the month in which the invoice was raised. One EDF can cover every export invoice of that month.

[REVIEW] Confirm whether your bank or STPI centre has published a local SOP that still mentions Softex for any transitional cases. Do not invent portal URLs or charge schedules — use the AD bank’s own forex page.

Softex vs EDF side by side

PointSoftex (pre-Oct 2026)EDF (from 1 Oct 2026)
Who it covered Software exporters (often via STPI / non-STPI route) All exporters of services, including software; goods keep their own EDF timing at shipment
Form Softex Export Declaration Form (Annex to FEMA 23(R)/2026-RB)
Where filed Typically STPI (or as then prescribed) AD bank or STPI for software outside an SEZ; Development Commissioner inside an SEZ
Timing Softex filing windows under the old circulars Within 30 days from end of invoice month; one EDF may cover the whole month
“File when paid” option N/A (Softex regime) Available only to exporters of services other than software
Monitoring Earlier software reporting stack AD bank enters the EDF in EDPMS within five working days of receipt

Are you a “software” exporter under the new rules?

The regulations define software broadly: computer programmes, databases, drawings, designs, audio or video signals, and information delivered on a non-physical medium. If you ship work as digital files, your bank may class you as a software exporter even if you think of yourself as a designer, editor or consultant.

That label matters because:

  • You cannot rely on the “file on or before payment” proviso that non-software service exporters get.
  • Your specified authority may be the AD bank or STPI (outside an SEZ).

[REVIEW / UNKNOWN] How each AD bank applies the software definition in practice (especially creatives and IT-enabled services) is still settling. Get a written view from your forex desk if the classification is unclear.

What to do this month

  • List every foreign invoice dated on or after 1 October 2026.
  • Ask your AD bank (and STPI, if you are on that track) for its EDF format, channel, document list and charges.
  • Map each service to a SAC code and an RBI purpose code that match what you put on the EDF.
  • File one EDF for October invoices by 30 November 2026, then confirm the bank has entered it in EDPMS.
  • Keep tracking realisation: ordinarily 9 months from the invoice date, or 12 months if invoiced or settled in rupees (per the 22 September 2026 amendment). Older “15 month” figures are out of date.

FAQs

Is Softex still required after 1 October 2026?

No. Software is declared through the EDF. A separate Softex form is no longer prescribed under the 2026 regulations.

Where do software exporters file the EDF?

Outside an SEZ: with your Authorised Dealer bank or STPI. Inside an SEZ: with the Development Commissioner. You do not upload an individual EDF to an RBI public portal yourself.

Can I wait until the client pays before filing?

Not if you are a software exporter. The payment-date option is only for exporters of services other than software. Software follows the 30-day-from-month-end rule (unless your AD bank extends the period on a reasoned request).

What about Softex for invoices before 1 October 2026?

The EDF obligation follows the invoice date. Pre-October invoices sit under the earlier framework. Ask your STPI centre or AD bank what it will accept for any remaining Softex window. [REVIEW] Transition practice may differ by centre.

Sources and limits

Based on the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (Notification FEMA 23(R)/2026-RB), as amended on 22 September 2026. This is a practical guide, not legal advice. Bank formats, STPI channels and charges are set locally — confirm with your forex team or CA before you file.