FEMA · RBI Compliance

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.

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.

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.

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.

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.