DGFT's Upgraded eBRC: GST Fields Now Mandatory and Exporters Can Self-Certify Realisations

The electronic Bank Realisation Certificate (eBRC) — the document that proves an exporter has received payment for a shipment — has been overhauled. Through Public Notice No. 42/2025-26 dated 9 January 2026, DGFT amended Appendix 2U of the Handbook of Procedures, 2023, adding new mandatory GST-linked fields and modifying the eBRC format. The changes became operational from 13 January 2026. Combined with the earlier move to let exporters self-certify eBRCs, the upgrade reshapes how realisation is recorded and reconciled — and it becomes even more relevant as the RBI's new FEMA Export–Import Regulations take effect on 1 October 2026.

What Happened

The amendment introduces three new mandatory fields in the eBRC — GSTIN, GST Invoice Number and GST Invoice Date — and adjusts existing field structures so address details align with GST identification requirements. The stated aim is to improve traceability between an export realisation and the underlying GST documentation, tightening the link across the shipping bill, invoice and payment record.

Under the upgraded eBRC system, exporters can self-certify and generate the eBRC themselves rather than relying solely on their bank to issue it. When an exporter self-certifies, the data for those eBRCs is also transmitted to the bank; if the bank has doubts, it can flag the eBRC and seek clarification. Each bank sets its own cut-off date after completing user-acceptance testing, from which Inward Remittance Messages (IRMs) flow to DGFT for exporter self-certification.

Why This Matters / Background

The eBRC underpins a large part of India's export-incentive and compliance architecture. It evidences that export proceeds have come home, which is central to schemes and to FEMA realisation obligations. Historically, exporters waited for banks to issue BRCs, creating delays and reconciliation headaches. Self-certification shifts control — and responsibility — to the exporter, while the new GST fields make the record far easier to cross-check against GST returns and refund claims. In short, the data trail from invoice to realisation to incentive is being knitted together.

Who Is Affected

Every exporter of goods and services that needs an eBRC — for incentive claims, FEMA compliance or record-keeping — is affected, as are AD banks that process inward remittances and the consultants and CHAs who support export documentation. Exporters claiming GST refunds on exports have particular reason to get the new fields right, because mismatches between the eBRC, the GST invoice and the shipping bill can slow refunds and trigger queries.

Operational Detail

Because GSTIN, GST invoice number and GST invoice date are now mandatory, exporters must ensure these are captured accurately at the point of raising the export invoice and carried consistently through to the eBRC. Self-certified eBRCs are transmitted to the bank, so exporters should reconcile their self-certified records against bank data regularly and respond promptly to any bank flag. Since each bank applies its own readiness cut-off, exporters dealing with multiple banks should confirm the status with each.

What Exporters Should Do Now

• Ensure your GSTIN, GST invoice number and GST invoice date are captured correctly on export invoices and match across the shipping bill and eBRC.
• Familiarise your team with the self-certification workflow on the DGFT portal and assign clear ownership for generating and reconciling eBRCs.
• Reconcile self-certified eBRCs against bank IRM data and clear any flags quickly to protect incentive and refund claims.
• Confirm each of your banks' cut-off dates for the upgraded system.
• Fix any legacy ERP templates so the mandatory GST fields populate automatically.

What Banks and CHAs Should Do Now

• AD banks should ensure their IRM feeds to DGFT are live and that flagging and clarification workflows are staffed.
• CHAs and documentation partners should build the GST-field check into their export-file review so client eBRCs do not fail on data mismatches.

The Bigger Picture

The eBRC upgrade fits a wider pattern of India digitising and interlinking its trade-compliance systems — ICEGATE feeding DGFT for authorisation closures, automated Free Sale and Commerce Certificates, faster GST export refunds and, from 1 October, RBI's consolidated FEMA framework with a single common reporting form. The common thread is data that flows automatically between customs, banks, GST and DGFT, with less manual paperwork but more onus on exporters to keep their records clean and consistent.

Frequently Asked Questions

What are the new mandatory eBRC fields? GSTIN, GST Invoice Number and GST Invoice Date, added by DGFT Public Notice No. 42/2025-26 and operational from 13 January 2026.

Can I issue my own eBRC now? Yes. The upgraded system allows exporter self-certification, with the data shared to your bank, which can flag entries for clarification.

Why do the GST fields matter for refunds? They tie the realisation record to your GST invoice, making it easier for the system to match your export, payment and GST refund claim — and harder for mismatches to hold up a refund.

Does this replace the bank's role entirely? No. Banks still receive the data and can query self-certified eBRCs; they remain part of the process.

Conclusion

The upgraded eBRC gives exporters more control through self-certification while tightening the data link to GST. The practical task is straightforward but unforgiving: capture the GST fields accurately, reconcile against your bank, and keep the invoice-to-realisation trail consistent — especially with RBI's new FEMA regime arriving on 1 October 2026.

This article is for general guidance only. Verify the current requirements and your bank's cut-off on the official DGFT portal (dgft.gov.in) and consult your AD bank or advisor before acting.