07/10/2026
From 1st October 2026, EDF becomes mandatory for export transactions under RBI's FEMA regulations
For goods: Full export value must be declared via EDF, but shipping bill itself acts as EDF for exports through EDI ports
For services (including software): EDF must be submitted within 30 days from end of the month in which the invoice is raised. Multiple exports in a month can be covered in one EDF
For non-software services, EDF can alternatively be filed by date of payment
Major change: Earlier, service exporters other than IT/ITeS didn't need to file an export declaration at all. Now it's mandatory