An elasto plastic damage model for three dimensional Fiber Reinforced Plastic (FRP) composite is proposed to simulate the progressive damage and damaged induced inelastic deformation in case of low velocity impact. Exponential softening model is implemented for damage growth prediction and a three dimensional plastic potential is used for plastic surface growth. An explicit code, VUMAT is written and implemented in ABAQUS/Explicit. The material softening parameter, m is determined from the finite element simulation of a single element model. Low velocity impact simulations are performed with graphite/epoxy laminate. Delamination behavior is simulated using surface based cohesive interaction between the two adjacent plies. The results show that the predicted behavior matches well with experimental observations. The model is successfully able to capture the central deflection of the laminate plate and permanent indentation on the surface.