Last Updated: October 27, 2026 by Pratham Agarwal, Rasp International
The short answer
An e-BRC (electronic Bank Realisation Certificate) is the Directorate General of Foreign Trade (DGFT) record that your export payment has come in. Under DGFT Trade Notice No. 33/2023-24 dated 10 November 2023, your bank sends each Inward Remittance Message (IRM) to the DGFT portal. You log in, match the IRM to your shipping bill or invoice and self-certify the e-BRC. For remittances dated on or after your bank’s cut-off date, the bank no longer issues it.
The rule that decides everything: no IRM, no e-BRC. The DGFT eBRC FAQs version 1.1 say an exporter cannot generate an e-BRC without an IRM (Q29), and only your bank can report or amend that IRM (Q28).
Verified as on 27 October 2026 against Handbook of Procedures (HBP) 2023 Appendix 2U as amended by DGFT Public Notice No. 42/2025-26, DGFT Trade Notices No. 33/2023-24, 12/2024-25 and 02/2025-26, the DGFT eBRC FAQs and exporter manual, Foreign Trade Policy (FTP) 2023 and the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026. Written by Pratham Agarwal, Founder, Rasp International.
9 months
to realise payment, Foreign Exchange Management Act (FEMA) export and import regulations 2026, regulation 5(1)
120 days
to cancel your own e-BRC, DGFT eBRC FAQs version 1.1, Q80
No bank fee
for generating the e-BRC under self-certification, DGFT exporter manual, section 2
1 May 2025
mode of export field mandatory for services, Trade Notice No. 02/2025-26
| Document | Electronic Bank Realisation Certificate (e-BRC), the “Statement of Bank Realisation” |
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| Part of | FTP 2023 para 1.17 and HBP 2023 Appendix 2U |
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| Run by | DGFT, from IRMs your Authorised Dealer (AD) bank reports |
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| Legal basis | Appendix 2U as amended by Public Notice No. 42/2025-26; Trade Notices No. 33/2023-24, 12/2024-25 and 02/2025-26 |
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| Who it is for | Any Importer Exporter Code (IEC) holder exporting goods or services, or making deemed exports |
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| What you get | A self-certified e-BRC with a QR code, seen by your bank and the DGFT Regional Authority (RA) |
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| Cap | None. Limited to the IRM amount not yet used (exporter manual section 6) |
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| Validity or window | No generation deadline printed. Self-cancellation within 120 days (FAQ Q80) |
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| Where you apply | dgft.gov.in, Services, eBRC, Generate e-BRC |
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Why this page exists
Many exporters still ask their bank to “issue the BRC”, but DGFT eBRC FAQ Q48 says a bank integrated with DGFT stops generating e-BRCs for IRMs dated on or after its cut-off date, and the exporter declares the e-BRC directly.
Rasp International is an ISO 9001:2015 certified export and import (EXIM) and DGFT advisory firm founded in 2019 that has served 500 plus exporters.
What an e-BRC is
An e-BRC is a DGFT certificate that confirms an exporter has received payment against an export of goods or services (DGFT eBRC FAQs, Q1), generated by the exporter on the DGFT portal from remittance data the bank reports, under FTP 2023 and HBP 2023 Appendix 2U. It sits inside three rules:
- FTP 2023 para 1.17. DGFT captures realisation data from banks electronically; the Reserve Bank of India (RBI) runs a separate Export Data Processing and Monitoring System (EDPMS).
- HBP 2023 Appendix 2U. The format, last amended by Public Notice No. 42/2025-26 from 13 January 2026.
- FTP 2023 para 2.54. Benefits are returnable if proceeds are not realised in the time RBI sets under FEMA.
An Outward Remittance Message (ORM) records money going out against an IRM, such as a refund. The purpose code, set by your bank, is the RBI code for what a payment is for.
What an e-BRC is used for
| Where it is asked | What the rule says | Source |
|---|
| Goods and Services Tax (GST) refund, export of services | Invoices listed with the BRC or Foreign Inward Remittance Certificate (FIRC) | Central Goods and Services Tax (CGST) Rules 2017, rule 89(2)(c) |
| GST refund, export of goods | Shipping bills and invoices only. Proof of realisation “should not be insisted upon” | Rule 89(2)(b); Central Board of Indirect Taxes and Customs (CBIC) Circular No. 125/44/2019-GST, para 48 |
| Services under a Letter of Undertaking (LUT) | Unpaid a year after the invoice, or a longer period the Commissioner allows: tax and interest fall due fifteen days later | Rule 96A(1)(b), per CBIC Circular No. 197/09/2023-GST, para 4.2 |
| Advance Authorisation closure | e-BRC or EDPMS data linked within six months of export obligation expiry or realisation, or the RBI realisation period | HBP 2023 para 4.43(e) |
| Export Promotion Capital Goods (EPCG) exports through a third party | The e-BRC or EDPMS realisation should be in the third party exporter’s name | HBP 2023 para 5.10(b) |
| Trade Regulations, Accreditation and Compliance Enablement (TRACE) | The second claim (RC-2) needs the shipping bill and the e-BRC | TRACE FAQ Manual, Q8 |
| RoDTEP (Remission of Duties and Taxes on Exported Products) and drawback | Recovered if proceeds are not realised in the FEMA period, with interest under RoDTEP | CBIC Notification No. 24/2023-Customs (N.T.), para 5(1); Drawback Rules 2017, rule 18(1) |
Our guide to GST refunds and LUT covers rules 89 and 96A. For closure files, see the Advance Authorisation guide and our EPCG closure post.
Who can generate an e-BRC and who cannot
Who can generate it
- An IEC holder registered on dgft.gov.in, with the user ID linked to the IEC by Aadhaar e-sign or Digital Signature Certificate (DSC) (DGFT e-BRC User Manual version 3.0, section 2). See our IEC registration guide.
- Exporters of goods, deemed exports and services, both information technology (IT) and non-IT, Trade Notice No. 33/2023-24 para 2(v).
- Exporters paid by a third party (FAQ Q12) or through PayPal or Wise, once the bank reports the IRM (FAQ Q82).
When self-certification does not apply
- IRMs dated before your bank’s cut-off date, which the bank handles under the legacy process (Trade Notice No. 33/2023-24 para 3).
- Payments with no IRM (FAQ Q29), and capital account money, which banks do not report (para 2(ii)).
- Purpose codes P0101 and P0108, blocked by the DGFT eBRC Generation Rules (rule 3).
- Non-IT services on a SOFTEX form (the software export declaration), until the bank amends the purpose code (FAQ Q84). IT services take only P0802, P0803, P0807 and P0103 (Generation Rules, rule 9).
Documents that get it through
GST refunds, RoDTEP, drawback and the second TRACE claim all lean on proof that the export payment came in.Nothing is uploaded; the portal checks your entries against the IRM.
| Document | What the portal or bank checks | The mismatch that brings a query or failure |
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| IRM from your bank | Bank, purpose code, currency and the amount not yet used | Wrong purpose code. Only the bank can amend the IRM (FAQ Q25 and Q28) |
| Shipping bill (goods) | Number, date, port code, AD code, currency and value | An advance received before shipment. No e-BRC before the shipping bill date (manual section 4, rule D) |
| Export invoice (non-IT services, deemed exports) | Invoice number, date, country and Services Accounting Code (SAC) | A SAC that does not match the purpose code. The invoice will not show (Generation Rules, rule 10) |
| Goods and Services Tax Identification Number (GSTIN) and tax invoice | Mandatory if you avail the GSTIN benefit; the GSTIN comes from the IEC branch | A branch with no GSTIN gives an error on Save and Next (manual section 6) |
| Freight, insurance, commission and discount | Deductions that cut net realised value, or figures for information only (FAQ Q75) | A figure in the wrong column gives the wrong net realised value |
| Mode of Export of Services | Mode 1 to Mode 4 (Trade Notice No. 02/2025-26 para 4) | One IRM covering two modes. It needs two e-BRCs (FAQ Q96) |
How to generate an e-BRC, stage by stage
1
Before: register and link your IEC
Register on dgft.gov.in, link the IEC by Aadhaar e-sign or DSC and check each IEC branch carries the right GSTIN.
2
Before: check the cut-off date and your IRMs
The DGFT Banks Onboarding page lists your bank’s date; earlier IRMs stay with the bank. Check each IRM’s purpose code and amount.
3
Filing: choose the e-BRC type
In Services, eBRC, Generate e-BRC, choose goods, deemed exports or services (IT or non-IT).
4
Filing: add the IRMs
Clubbed IRMs must share currency, bank, account and purpose code; only P0103, the advance code, mixes (manual section 4).
5
Filing: enter the export details
Goods: AD code, shipping bill, port, currency and value. Services: invoice, country, SAC and mode. The portal works out net realised value.
6
Filing: declare and generate
Tick the declaration and generate. Your bank and the RA see it under “Loaded” status (manual section 6).
7
After: download it and answer any flag
Print it from the Bills Repository. A bank Risk Management System (RMS) flag shows “Under Review”; reply in Respond to Bank/Agency (manual section 9).
Many remittances. Trade Notice No. 12/2024-25 added spreadsheet bulk upload and an Application Programming Interface (API) for accounting software from 20 August 2024; the API needs registration through the IEC holder’s account. The manual allows 30 to 180 minutes per bulk file.
The deadlines that matter: none is printed for generating an e-BRC. The real clock is realisation: nine months from shipment (goods) or invoice (services), or twelve months if invoiced or settled in Indian Rupees, under FEMA 2026 regulation 5(1) for exports from 1 October 2026. Your AD bank may extend it. After that, FTP 2023 para 2.54(a) makes benefits returnable. Once proceeds are a year overdue, further exports need full advance or an irrevocable letter of credit (regulation 13).
Your own e-BRC can be cancelled within 120 days, only while unused (FAQ Q80; manual section 7). After that, the bank flags and cancels it on request (FAQ Q81).
IRM missing or the portal will not generate your e-BRC
Send us the shipping bill or invoice number, the remittance date and your bank’s name. We will look at what is blocking the e-BRC.
Where e-BRC generation goes wrong
| Failure | What you see | What actually broke |
|---|
| IRM not received | Nothing to select in Generate e-BRC | Not reported, or dated before the cut-off. With two banks, only the bank that finally credits you reports it (FAQ Q98) |
| Purpose code mismatch | The IRM will not attach to your e-BRC type | Goods take P0102, P0103, P0104 or P0109 (manual section 10, bulk rules). The bank must amend the IRM (FAQ Q28) |
| IEC or PAN mismatch | The remittance is missing from your repository | IRMs show only against the Permanent Account Number (PAN) linked to your IEC (Trade Notice No. 33/2023-24 para 2(iii)) |
| Bank account mismatch | Two IRMs will not club | IRMs from different banks, accounts or currencies cannot be clubbed (manual section 4) |
| AD code changed | An “AD Code Mismatch in Shipping Bill and IRM” warning | Not a block: FAQ Q56 allows different AD codes. The warning asks for your bank’s AD code (Generation Rules) |
| Split remittances | Part payments at two banks for one shipping bill | Nothing. Generate one e-BRC per payment (FAQ Q35); one IRM can also be split (Trade Notice No. 33/2023-24 para 2(iv)) |
| Short realisation or net payment | The e-BRC is below the invoice value | For net payments the bank reports a gross IRM plus an ORM on your request (FAQ Q83 and Q85). A lasting shortfall needs AD bank approval; up to Rs 10 lakh per shipping bill or invoice, the bank may accept your declaration (FEMA 2026 regulation 6) |
For RoDTEP, as for drawback, agency commission and foreign bank charges within 12.5 percent of Free on Board (FOB) value are not deducted (CBIC Circular No. 20/2026-Customs dated 10 April 2026). See our RoDTEP scheme page.
How the e-BRC fits with other documents and schemes
| Item | How it relates to the e-BRC | Source |
|---|
| FIRC or e-FIRC | A different system. Under FTP, a FIRC replaces the BRC where you negotiate documents directly with RBI permission; GST refunds for services accept either | FAQ Q21; HBP 2023 para 2.67; rule 89(2)(c) |
| RBI EDPMS | A separate system. A shipping bill missing from EDPMS can still be keyed in for an e-BRC | FAQ Q23 and Q24 |
| Duty drawback | e-BRC accepted, with an exporter declaration, for Let Export Order (LEO) dates 12 August 2012 to 31 March 2014; later exports reconcile through the RBI-BRC module | CBIC Circular No. 06/2017-Customs |
| No double use | Amounts already attached to other e-BRCs are subtracted from the IRM. A used e-BRC cannot be cancelled | Exporter manual sections 6 and 7 |
See our duty drawback guide, the TRACE scheme page and our export incentives overview.
What the e-BRC will not do
1
It will not prove money the bank has not reported
An unreported payment cannot be certified, however clear your bank statement is (FAQ Q29).
2
It will not fix a bank-side error
The purpose code and amount come from the bank’s IRM. You map the IRM; you cannot rewrite it (FAQ Q28).
3
It will not stop recovery for late or short payment
Only your AD bank can extend the period or approve a reduction (FEMA 2026 regulations 5 and 6). Without that, FTP 2023 para 2.54(a) applies.
How Rasp International handles e-BRC
When a client engages us, we prepare and file the application end to end, always in the client unit’s own name; for an e-BRC, that is the self-certification on the DGFT portal. Clients who prefer to generate e-BRCs themselves can do so with our guidance. We sign a non-disclosure agreement (NDA) and a service level agreement (SLA) with every client. The client and our team both hold the portal logins, kept safe and confidential, and documents are kept in encrypted storage. We give an authority letter only when a client asks. We hold no customs broker (CHA) licence; licensed CHA partners across India handle customs clearance. Read how we work or see our e-BRC assistance service.
A scheme, a GST refund or your bank is asking for e-BRCs
Tell us which shipments and remittances are involved, and we will tell you what is needed before anything is self-certified in your name.
What Is Not Yet Notified, Checked on 27 October 2026
- A government fee for self-generating an e-BRC: none is printed, and the exporter manual (section 2) says exporters pay banks no e-BRC charges. Check with the DGFT helpdesk.
- How soon a bank must report an IRM. FAQ Q76 says only “on a remittance basis”. Check with your bank.
- The realisation period for shipments before 1 October 2026: the 2026 regulations do not say which period applies, and the 2015 regulations went from fifteen to nine months on 5 June 2026 (RBI Notification FEMA 23(R)/(8)/2026-RB). Check with your AD bank.
- A specific penalty for a wrongly self-certified e-BRC, beyond FTP 2023 para 2.54 and the Foreign Trade (Development and Regulation) Act. Check with your DGFT Regional Authority.
- Moving IRMs between IECs: FAQ Q72 offers e-BRC transfer only for mergers. Check with the DGFT helpdesk.
- IRMs for money paid through a non-banking financial company (NBFC) factor: DGFT Trade Notice No. 20/2026-27 dated 12 August 2026 is only a draft procedure for comments. Check with your bank or factor.
Frequently asked questions
What is an e-BRC?
An e-BRC, or electronic Bank Realisation Certificate, is the DGFT certificate confirming your buyer’s payment has reached you for goods or services exported. Under Trade Notice No. 33/2023-24 you generate it on the DGFT portal by matching the bank’s IRM to your shipping bill or invoice.
Does my bank still issue the e-BRC?
Only for remittances dated before your bank’s cut-off date, under the legacy process. For later remittances the bank sends the IRM to DGFT and you self-certify (DGFT FAQ Q48). The DGFT Banks Onboarding page lists each bank’s date, for example 31 January 2024 for Axis Bank.
What is an IRM in e-BRC?
An IRM, or Inward Remittance Message, is your bank’s reference for each foreign payment it credits, with amount, currency, date and purpose code. The bank sends it to DGFT, where only the IEC holder linked to that PAN sees it. No IRM means no e-BRC.
Why is my IRM not showing on the DGFT portal?
Usually the bank has not reported it, the remittance predates the bank’s cut-off date or the money reached an account under another PAN. Where two banks handle a payment, only the bank that finally credits you reports it (FAQ Q98). Ask your bank what it reported.
How do I correct a wrong purpose code on an IRM?
Ask your bank. DGFT FAQ Q25 says exporters must contact the bank to change a purpose code, and Q28 says the bank amends the IRM and sends the update to DGFT. Once the amended IRM appears in your repository, attach it to the right e-BRC type.
Can I cancel an e-BRC after generating it?
Yes, within 120 days of generation, if you generated it yourself and it is unused for any benefit, refund or credit. After that, FAQ Q81 says the bank flags it on your request, you respond and the bank cancels it. You cannot cancel a bank-issued e-BRC.
Is there a fee to generate an e-BRC?
The DGFT exporter manual says exporters do not pay e-BRC charges to banks under self-certification. No DGFT notice or manual we checked prints a government fee for generating one. If someone asks you for an e-BRC fee, check with the DGFT helpdesk before you pay.
Do I need an e-BRC for a GST refund?
For export of services, yes: CGST rule 89(2)(c) asks for invoices with the relevant BRC or FIRC. For export of goods, rule 89(2)(b) asks for shipping bills and invoices, and CBIC Circular No. 125/44/2019-GST para 48 says proof of realisation should not be insisted upon.
How long do I have to realise export proceeds?
For exports from 1 October 2026: nine months from shipment for goods or from the invoice date for services, or twelve months if invoiced or settled in Indian Rupees, under regulation 5(1) of the FEMA export and import regulations 2026. Your AD bank may extend this on request.
What is the Mode of Export of Services field in e-BRC?
It is mandatory for every service e-BRC generated on or after 1 May 2025, under Trade Notice No. 02/2025-26. Choose Mode 1 cross-border supply, Mode 2 consumption abroad, Mode 3 commercial presence or Mode 4 presence of natural persons. One IRM covering two modes needs two e-BRCs.
What happens to old BRCs issued by my bank?
They stay in the DGFT Bills Repository, where you can search, print and bulk download them. You cannot cancel a bank-issued e-BRC yourself; FAQ Q50 says the bank cancels and reissues it. Remittances dated before your bank’s cut-off date still go through the bank’s legacy process.
Sources
- Tier 1. DGFT Trade Notices No. 33/2023-24 dated 10 November 2023, No. 12/2024-25 dated 14 August 2024, No. 02/2025-26 dated 21 April 2025 and No. 20/2026-27 dated 12 August 2026 (draft procedure): DGFT trade notices; No. 12/2024-25; No. 02/2025-26; No. 20/2026-27.
- Tier 1. DGFT Public Notice No. 42/2025-26 dated 9 January 2026, amending HBP 2023 Appendix 2U: content.dgft.gov.in.
- Tier 1. DGFT FAQs (Self-Generation of eBRC) version 1.1, August 2025: content.dgft.gov.in. DGFT exporter manual version 1.2: content.dgft.gov.in. DGFT e-BRC User Manual version 3.0 and eBRC pages: dgft.gov.in.
- Tier 1. FTP 2023 and HBP 2023, DGFT: FTP; HBP.
- Tier 1. RBI Notification No. FEMA 23(R)/2026-RB dated 13 January 2026, as amended by No. FEMA 23(R)/(1)/2026-RB dated 22 September 2026: rbi.org.in. 2015 regulations amended by No. FEMA 23(R)/(7)/2025-RB dated 13 November 2025 and No. FEMA 23(R)/(8)/2026-RB dated 5 June 2026.
- Tier 1. CGST Rules 2017, rules 89 and 96A: CBIC. CBIC Circular No. 125/44/2019-GST dated 18 November 2019: cbic-gst.gov.in. CBIC Circular No. 197/09/2023-GST dated 17 July 2023.
- Tier 1. CBIC Circulars No. 06/2017-Customs dated 28 February 2017 and No. 20/2026-Customs dated 10 April 2026, Notification No. 24/2023-Customs (N.T.) dated 1 April 2023 and Drawback Rules 2017: CBIC tax information portal.
- Tier 1. DGFT TRACE FAQ Manual, Q8. No public URL found on 27 October 2026.
This is general guidance. Rules change. Check the current notification or trade notice, or speak to us, before you act.
Related: DGFT consultants in India | GST compliance for exporters | Duty drawback for exporters