Insights · 10 guides
Export compliance guides
These guides are for a business in India that ships goods or sells services and has to bring the money home through an AD bank. Start with the map of EDPMS if the reporting is new: it is the entry the bank keeps open until the proceeds are realised. The other guides each take one job and leave the rest alone. One counts the months the buyer has to pay. One explains an entry that stays open after the money has arrived. One covers the monthly declaration that replaced SOFTEX for services. One says what an eBRC proves and what a FIRC proves. Read the map first, then the guide that matches the paper on your desk. Each guide names its author and its sources.
The exports guides
Title and a line on what that guide covers. The short answer stays on the guide.
The monthly EDF that replaced SOFTEX: who files, when, and with whomBy FxLayer editorial team · 9 minSOFTEX is gone and the old EDF waiver for services with it. From 1 October 2026 every exporter of services declares its invoices on the Export Declaration Form, and may put a whole month on one form, to the AD bank through which the money comes in. Regulation 3(2) of the 2026 Regulations sets the rule; the form itself is in their Annex.What is EDPMS, and when does a Shipping Bill close?By CA Abhay Jaiswal · 7 minEvery Shipping Bill you file opens an entry that stays visible to your bank and to RBI until the export proceeds are realised and reported. Here is how that system works and what keeps an exporter in good standing.Paid by clients abroad: what a freelancer in India needs to knowBy CA Prachi Goel · 6 minDevelopers, designers, writers, tutors and consultants in India increasingly work for clients abroad. The money arrives as a foreign remittance, so a few FEMA, GST and income-tax rules apply — fewer than most people fear, and none that need a company or an accountant to get started.Export realisation period in 2026: the 9-month rule, older bills, extensions and write-offsBy FxLayer editorial team · 10 minThe day the goods leave, a clock starts on the export proceeds. Knowing where every Shipping Bill stands on that clock is the difference between a routine extension and a caution-list letter.eBRC and FIRC: what they prove and who issues themBy CA Prachi Goel · 6 minExporters are asked for proof of realisation for GST refunds, export incentives and audits. Two documents answer that question, and they are not interchangeable.EDPMS entry not closed: the usual reasons, and what the bank needs to close itBy CA Abhay Jaiswal · 7 minThe buyer paid, the bank issued a FIRA, and months later the bank still writes about the same Shipping Bill. The entry is open because something on the bank's side does not yet tie the money to the bill. Here is how to find what, and what to send.How to generate an eBRC on the DGFT portal, step by stepBy CA Abhay Jaiswal · 6 minBanks still generate eBRCs for the exports they realise, but an exporter no longer has to wait for them. Once the bank has reported the receipt to DGFT, you can tie it to the export yourself in a few minutes.P0802 or P0807: choosing the software purpose code now that SOFTEX has endedBy CA Prachi Goel · 6 minFor years the choice between the two software codes followed the SOFTEX form: what went on SOFTEX was an off-site export, P0807. SOFTEX is gone, so the question has to be answered from the work itself.The FEMA export and import regulations, 2026: what changed on 1 OctoberBy CA Abhay Jaiswal · 9 minOne notification now covers goods, services and software, for money coming in and money going out. The dates that matter are the ones in the regulations themselves, not the periods people remember from the old Master Directions.The EDPMS caution list: who was on it, what it did, and what applies nowBy CA Abhay Jaiswal · 8 minPeople still say caution list for any open Shipping Bill. The current regulations use those words only for exporters who were already listed on 30 September 2026. Everyone else faces a different rule, written into regulation 13.
Where exports is handled
Export realisation · EDPMSShipping Bills tracked to realisation, eBRC and EDPMS closure.Services receipts & paymentsForm 145 / 146 worksheets, the monthly EDF and FIRA.Deadline calculatorRealisation, the services EDF, import, advance, merchanting and return dates.Duty drawback calculatorDrawback, RoDTEP and RoSCTL on a shipment, every cap applied.
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