e-BRC: the electronic bank realisation certificate

This guide is for exporters of goods and services who need e-BRCs to prove they have been paid, for GST refunds, export obligation discharge and other benefits. It explains how the current self-certification system on the DGFT portal works, what changed recently and how to fix the usual problems.

What an e-BRC is

An electronic Bank Realisation Certificate (e-BRC) is the record, held on the DGFT system, that a specific export has been paid for through an authorised dealer (AD) bank. Its format is Appendix 2U of the Handbook of Procedures 2023. It is separate from the RBI's EDPMS, which your bank uses to close shipping bills under FEMA. You need both to be in order. See export realisation and EDPMS.

How the system works now

Banks used to generate and upload e-BRCs to DGFT. Since the upgraded system announced in DGFT Trade Notice 33/2023-24 (10 November 2023), with all banks moved over by 31 January 2024, the process is:

1. The buyer pays into your AD bank.
2. The bank sends an Inward Remittance Message (IRM) for the trade transaction electronically to DGFT, against your IEC.
3. You log in to the DGFT portal, view the IRM and map it to the shipping bill (goods), invoice (services) or other export record it pays for.
4. You self-certify, and the system generates the e-BRC.

The system covers exports of goods, exports of services and deemed exports. Since 20 August 2024 (Trade Notice 12/2024-25) you can generate many e-BRCs at once by uploading a spreadsheet, or connect your accounting or ERP system to DGFT through an API registered under your IEC account.

GST details added from 13 January 2026

DGFT Public Notice 42/2025-26 (9 January 2026) amended Appendix 2U to add three fields: your GSTIN, the GST invoice number and the GST invoice date. You must now link each e-BRC to the GST invoice it relates to. Where one shipping bill covers several GST invoices, or one invoice is paid in instalments, you may need to generate several e-BRCs.

Factoring proceeds

In August 2026 DGFT released a draft standard operating procedure (Trade Notice 20/2026-27) for reporting IRMs where an NBFC factor pays you, so that factored exports can also be self-certified. Check the DGFT portal for whether it has been finalised.

Generating an e-BRC step by step

1. Log in to the DGFT portal with the account linked to your IEC.
2. Open the e-BRC module and choose single or bulk generation.
3. Select the IRM the bank has sent. Check the amount, currency, date, remitter and purpose code.
4. Enter or select the shipping bill number, port and date, or the service invoice details. Split one IRM across several shipments, or club several IRMs against one, where that is what actually happened.
5. Add your GSTIN, GST invoice number and GST invoice date.
6. Review the declaration and submit. Download the e-BRC for your records.

Because you are certifying the data yourself, a wrong mapping is your misstatement, not the bank's. Keep the bank advice, buyer remittance details and invoice together for each e-BRC.

What e-BRCs are used for

Purpose	Why the e-BRC matters
GST refund on services exported under LUT	Refund claims for services need proof that payment was received, through BRC or FIRC details.
GST on goods	The refund itself is processed on the shipping bill, but a refund can be recovered under Rule 96B of the CGST Rules if proceeds are not realised in time. e-BRCs are your evidence.
Advance Authorisation and EPCG	DGFT checks realisation when you apply to redeem the authorisation or close the export obligation.
Other incentives and audits	Duty drawback and other benefits depend on proceeds being realised; e-BRCs answer realisation queries from customs, DGFT or auditors.

For your GST position, confirm with your GST adviser which records the refund officer needs. See GST for exporters.

Common problems and fixes

• IRM not visible. The bank may not have reported it yet, the remittance may carry a non-trade purpose code, or it may have been credited without your IEC. Ask your AD bank to correct the purpose code or report the IRM.
• Amount lower than the invoice. Overseas bank charges are often deducted before the money arrives. Map the amount actually received; if the shortfall is a commercial discount or claim, record it as a reduction with your bank for EDPMS.
• One payment for many shipments, or part payments. Split or club IRMs to match the real allocation, and give your bank the same allocation for EDPMS.
• GST invoice details do not match GSTR-1. Check invoice numbers and dates against your GST return before you submit.
• Payment received through a payment aggregator or factor. The IRM may come from that institution rather than your usual bank. Ask the provider how it reports IRMs to DGFT.
• Old or legacy cases. For exports before the upgraded system, check whether your bank already uploaded an e-BRC before generating another.

Common mistakes

• Leaving e-BRC generation until a refund or redemption is due, by which time remittances are hard to trace.
• Mapping an advance to the wrong shipment.
• Assuming an e-BRC also closes the shipping bill in EDPMS. It does not; your bank does that separately.

Related on Exportsmitra

• Export proceeds: realisation deadlines, EDPMS and extensions
• GST for exporters: LUT, zero-rating and refunds
• Advance Authorisation
• Policies and licences tracker

Sources

• DGFT portal (e-BRC module and trade notices)
• DGFT Trade Notice 33/2023-24: upgraded e-BRC system for self-certification (as circulated by CHEMEXCIL)
• DGFT Trade Notice 12/2024-25: API integration and bulk upload for e-BRC (as circulated by EEPC India)
• DGFT Public Notice 42/2025-26: amendment to Appendix 2U (as circulated by PLEXCONCIL)
• DGFT Trade Notice 20/2026-27: draft SOP for IRMs from NBFC factors

Last checked 1 October 2026. Rules change: confirm with DGFT or your AD bank before you act.