Software Technology Park Unit Compliance File: Export Revenue, Investment and Statutory-Service Reconciliation
By Ravi Sisodia · Reviewed by CA Divyanshu Sengar · Updated 5 October 2026
2-minute summary
- An STP compliance file should reconcile the Letter of Permission/registration perimeter with export invoices, SOFTEX certification, foreign-exchange realisation and statutory unit reporting.
- STPI describes the STP Scheme as a 100% export-oriented scheme with single-window statutory services; operational compliance still depends on the unit’s approvals and current FTP/FEMA/customs conditions.
- The core control is one invoice-level register that can bridge statutory export reporting to finance books and AD-bank/FEMA closure.
Current position
Control and evidence map
| # | Control / evidence requirement | |
|---|---|---|
| 1 | Maintain current STPI registration/LoP, approved location/activity and material amendment approvals. | |
| 2 | Reconcile export invoice number/date/value to SOFTEX or other applicable declaration/certification route. | |
| 3 | Track realisation through the nominated AD bank and exceptions such as short realisation, write-off or delayed receipt. | |
| 4 | Reconcile statutory export/import/investment returns to books, GST and fixed-asset/import records. | |
| 5 | Keep change/renewal/exit approvals and evidence for premises, capital goods and unit status. | |
Worked example
A company’s audited export revenue exceeds the STP annual return because a new delivery centre was added mid-year but the reporting team excluded its certified invoices. An invoice-level bridge to unit/location and SOFTEX record reveals the perimeter error before the statutory return is finalised.
Common mistakes
- Reconciling only total revenue without invoice-level identifiers.
- Assuming every foreign service invoice follows the same SOFTEX route.
- Leaving expired/changed STPI registration details unreconciled to operating locations.
- Treating AD-bank realisation status as the same as revenue recognition.
Frequently asked questions
What is the STP Scheme?
STPI describes it as a 100% export-oriented scheme for software/IT-enabled exports with single-window statutory services.
What should the annual file reconcile?
Approvals, invoices, SOFTEX/declarations, realisation, imports/investment and financial/GST records.
Does STPI certification replace FEMA monitoring?
No. AD-bank/RBI export-realisation controls remain relevant.
Why use invoice-level reconciliation?
It catches perimeter, duplicate, missing-certification and realisation mismatches that totals can hide.
Official sources
- Software Technology Parks of India - Statutory Services - STP Scheme and online SOFTEX submission (Current official page; current)
- Software Technology Parks of India - Statutory and SOFTEX formats / exporter declarations (Current official downloads; current)
- Reserve Bank of India - Master Direction - Export of Goods and Services; EDF / SOFTEX procedure (Master Direction - Export of Goods and Services; current consolidation)
Disclaimer
Educational and professional reference only; confirm the current law, rates and the facts of your case before relying on this page.