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EDF updates and timeline
Last updated: 8 October 2026
Latest: on 7 October 2026 RBI said individuals are not required to report and that FAQs will follow. Companies and firms must file.
| Date | What happened |
|---|---|
| 13 Jan 2026 | RBI notifies the Export and Import of Goods and Services Regulations, 2026 (FEMA 23(R)/2026-RB). |
| 16 Jan 2026 | RBI issues Directions to banks and a press release. |
| 22 Sep 2026 | Amendment: realisation period 9 months (12 for rupee invoices); transition rules. |
| Late Sep 2026 | Banks publish their EDF procedures (Regulation 19). See the bank-by-bank guide. |
| 1 Oct 2026 | Rules come into force. EDF needed for service invoices dated from today. SOFTEX replaced by EDF. |
| 7 Oct 2026 | RBI says individuals providing services abroad are not required to report; FAQs to follow (report, video). |
| Pending | RBI FAQs on the EDF for services. |