STPI Registration in Kolkata: Software Technology Parks Scheme, Softex Forms and Who Should Still Register
Software Technology Parks of India (STPI) runs centres in Kolkata and other West Bengal cities. Registering a unit under the STP scheme gives an IT or ITES exporter duty-free import of hardware and software, single-window clearances and STPI’s certification of Softex forms for software exports. The income tax holiday for STP units ended long ago, so registration is now mainly useful for exporters with significant equipment imports or who want STPI’s documentation and incubation support. Even non-STP exporters can use STPI to certify Softex forms.
The STP scheme at a glance
| Point | Rule |
|---|---|
| Who | Companies or firms exporting software or IT-enabled services |
| Export obligation | 100% export-oriented, with net foreign exchange tracked |
| Benefits | Duty-free import of capital goods and software for approved operations; single-window approvals |
| Reports | Periodic progress reports and annual performance report to STPI |
| Softex | Software export declarations certified by STPI |
| Income tax holiday | No longer available |
Softex forms
Software exporters, whether or not registered under the STP scheme, file Softex forms for exports of software and IT services, which STPI certifies. The certified Softex supports realisation of export proceeds with the bank and FEMA reporting. Rules on which exporters must file Softex have been relaxed over time, especially for individuals and smaller receipts; see our post on EDF deemed filing for service exports and our Softex form filing page.
Registration process
- Apply online to STPI with company details, project report, export projections and investment plan.
- Get the approval and execute the legal undertaking.
- Set up the unit at the approved premises; your own office can be approved.
- Import equipment duty-free under STPI’s procedures, keep asset records and file reports.
Should you register?
| Situation | STP registration useful? |
|---|---|
| Large IT exporter importing servers and equipment | Often yes |
| Exporter needing an STPI incubation seat or plug-and-play space | Yes |
| Small exporter with laptops and cloud tools only | Usually not; GST export under LUT and FEMA compliance are enough |
| Mixed domestic and export business | Check the export obligation and DTA sale limits first |
GST and income tax for IT exporters
Export of IT services is zero-rated under GST; file an LUT and claim refund of unused credit. Income is taxed at normal rates; startups may get the startup tax holiday instead. See our guide to Startup India recognition in Kolkata.
FAQs
Is STPI registration mandatory for software exporters in Kolkata?
No. It is optional and mainly useful for exporters importing equipment or needing STPI facilities.
Does STPI registration give an income tax exemption?
No. The STP tax holiday has expired.
Can a non-STP company get Softex certified by STPI?
Yes, STPI certifies Softex forms for software exporters generally, subject to the current rules.
TAXAJ handles STPI registration, Softex, GST refunds and FEMA reporting for IT exporters in Kolkata. See our STPI registration service or talk to our Kolkata team.
Last updated 11 November 2026. Sources: Foreign Trade Policy chapter on EOU, EHTP, STP and BTP schemes; STPI guidelines; RBI Master Direction on export of goods and services. General information only.
