FEMA & International Tax

Export Write-Off and Extension of Realisation Period: RBI Evidence Checklist

Finin2min Compliance Desk·June 2026·7 min readEXPORT WRITE-OFF

Export receivables cannot be ignored because the customer has stopped responding. Write-off or extension needs evidence, ageing, bank/RBI route review and internal approval.

For broader context, see the NRI, RBI and International Transactions Hub.

Write-off / extension file

Item	Evidence
Invoice and export documentation	Original export/service invoice and contract.
Ageing and collection efforts	Customer follow-up, reminders and correspondence.
Reason for non-realisation	Commercial dispute, insolvency, small balance or other support.
Bank request and approval	AD bank communication and approval trail.
Accounting treatment	Write-off / provision / recovery records.

For the connected rule, example or next step, see Export of Services Realisation: RBI Evidence Checklist.

Controls

Run export receivable ageing monthly.
Escalate overdue export proceeds early.
Do not write off without bank/FEMA review.
Keep XOS/bank status reconciled.
Document board/management approval for material write-off.

For the connected rule, example or next step, see Set-Off of Export Receivables Against Import Payables: RBI Documentation Checklist.

Finin2min warning

Export write-off is not a simple bad-debt entry. RBI/bank evidence and realisation tracking must be maintained.

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Official sources used

This article is intentionally source-limited to official RBI / India Code material. Verify final filing positions with the latest FEMA Act, regulations, RBI directions, bank instructions and portal advisories before publishing.

For the connected rule, example or next step, see Digital Loan Apps: KFS, APR and Cooling-Off Period Explained.

FAQs

Can export receivables be written off casually? ▾

No. Write-off/extension needs bank/RBI route review and evidence.

What evidence helps? ▾

Invoice, ageing, collection efforts, customer correspondence and bank approval.

Should XOS/bank status be tracked? ▾

Yes. Export bills should be tracked until closed.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Primary category: FEMA & International Tax
Official starting point: www.rbi.org.in