How Do You Generate an e-BRC on DGFT and Why Does It Matter?

Author:: Manoj Sharma
Verified by:: Editorial team
Published:: 8 Oct 2026
Last modified:: 8 Oct 2026

Short answer

An e-BRC on DGFT is an electronic Bank Realisation Certificate that the exporter generates on the DGFT portal from the Inward Remittance Message (IRM) reported by the bank. It confirms that payment for an export was received. DGFT uses e-BRC data for Foreign Trade Policy schemes, and GST refund claims list it as proof of realisation.

Key facts
Applies to	Governed by	Deadline	Penalty	Last verified
Exporters of goods and services with an IEC who need DGFT-recorded proof that export proceeds were received	DGFT Trade Notice 33/2023-24 and the self-certified eBRC generation rules, Trade Notice 02/2025-26, Foreign Trade Policy 2023 para 1.17, CGST Rule 89(2), FEMA (Export and Import of Goods and Services) Regulations, 2026	No fixed date to generate an e-BRC in the DGFT documents reviewed; self-cancellation within 120 days of generation; export proceeds realised within 9 months (12 months if invoiced or settled in rupees), unless the AD bank extends	No separate penalty for the certificate itself; if proceeds are not realised within RBI's time limit, Foreign Trade Policy benefits availed on those exports must be returned	8 Oct 2026

What is an e-BRC on the DGFT portal?

An e-BRC on the DGFT portal is an electronic record that the exporter has received payment from the buyer against an export of goods or services. Since the 2023 change, the exporter self-certifies it on the DGFT website using the IRM that the bank sends to DGFT.

Meaning: "eBRC" stands for electronic Bank Realisation Certificate, issued by DGFT as confirmation that the exporter has received payment against the export (DGFT eBRC FAQs, Q1).
IRM: An Inward Remittance Message number is the reference a bank assigns to an inward remittance. An exporter cannot generate an e-BRC without one (DGFT eBRC FAQs, Q2 and Q29).
Self-certification: DGFT's eBRC page says banks transmit IRMs directly to DGFT and exporters self-certify their e-BRCs, and refers exporters to Trade Notice 33/2023-24 dated 10 November 2023 (DGFT eBRC page).
Uses: DGFT describes the e-BRC as the document that establishes inward forex remittance details for Foreign Trade Policy benefits and for GST exemptions and refunds (DGFT exporter user guide, section 1).
Bank charges: DGFT lists as an advantage of the revamped process that exporters do not have to pay e-BRC charges to banks or visit them in person (DGFT exporter user guide, section 2).

The e-BRC is a DGFT record. It is separate from the bank's foreign inward remittance advice and from RBI's EDPMS, which tracks export entries for FEMA purposes. A freelancer or exporter may need one, two or all three records, depending on which scheme, refund or bank query is involved. See FIRC vs FIRA vs e-BRC for how the documents differ.

Who needs to generate an e-BRC on DGFT?

Exporters who claim a Foreign Trade Policy benefit, or who want a DGFT-recorded proof of realisation for a GST refund, need to generate an e-BRC on DGFT. Receipts that are not exports do not qualify. DGFT's FAQs say the portal applies checks to prevent e-BRC generation for non-export purpose codes.

Who needs to generate an e-BRC on DGFT?
Entity type	Applicable	Why	Best for
Goods exporter using Foreign Trade Policy schemes	Yes	e-BRC data lets DGFT capture realisation of export proceeds directly from banks for export promotion schemes (FTP 2023 para 1.17(a))	Exporters linking shipping bills to realisation
Advance Authorisation holder closing export obligation	Yes	e-BRC or EDPMS realisation data must be linked with the shipping bills (HBP para 4.43(e))	Manufacturers importing inputs duty free
Software or IT services exporter	Can generate under Services, IT	The Services, IT category accepts only purpose codes P0802, P0803, P0807 and P0103 (eBRC generation rules, rule 10). Whether you need one depends on the scheme or refund you claim	Firms exporting software and IT services
Freelancer or firm exporting other services	Can generate; need depends on the claim	A GST refund on export of services can rely on Bank Realisation Certificates or Foreign Inward Remittance Certificates (CGST Rule 89(2)(c))	Service exporters deciding which proof to keep
Deemed exporter	Yes, under P1505	P1505 is the only purpose code permitted for an e-BRC on deemed exports (DGFT eBRC FAQs, Q8)	Suppliers whose goods do not leave India
Person receiving a gift or family remittance	No	DGFT's FAQs say the system applies checks to prevent e-BRC generation for non-export purpose codes (DGFT eBRC FAQs, Q71)	Non-export receipts

How do you generate an e-BRC on the DGFT portal?

You generate an e-BRC on the DGFT portal by logging in with a linked IEC, selecting the bank's IRM, entering the shipping bill or invoice details, and submitting a self-declaration. The portal fills bank and remittance details from the IRM.

Register on the DGFT website as an importer or exporter, then link your existing IEC or apply for a new one (DGFT eBRC FAQs, Q10). See how to apply for an IEC code.
Check that your bank has reported the IRM under Services, eBRC, IRM/ORM Repository. You can search by IRM number or bank name (DGFT exporter user guide, section 5).
Go to Services, eBRC, Generate e-BRC and choose the type: physical export of goods, deemed export of goods, or export of services, with services split into IT and non-IT (DGFT exporter user guide, section 6, step 7).
Enter the IRM number and the amount for the e-BRC. The bank name, purpose code, currency, remittance amount and available balance fill in automatically (DGFT exporter user guide, section 6, step 7).
Enter the AD code and the shipping bill details for goods, or the invoice number, date, value and SAC code for services. For services, only invoices with SAC codes that match the service can be attached (eBRC generation rules, rule 12).
For services, select the Mode of Export of Services, a mandatory field for e-BRCs generated on or after 1 May 2025 (DGFT Trade Notice 02/2025-26, para 3).
Enter any commission, discount, insurance, freight or other deduction. The portal calculates the net realised value by subtracting these from the FOB value realised (DGFT exporter user guide, section 6, steps 10 and 11).
Preview, read and tick the declaration, then click Generate e-BRC. A message shows the e-BRC number (DGFT exporter user guide, section 6, steps 13 and 14).
Download the e-BRC from My Dashboard, Repositories, Bills Repository, with bill type set to e-BRC (DGFT eBRC FAQs, Q18).

Which purpose code and clubbing rules apply to e-BRC generation on DGFT?

DGFT's rules decide which IRMs can be combined in one e-BRC. Only IRMs in the same currency and from the same bank name and account number can be clubbed (eBRC generation rules, rules 1 and 2).

No e-BRC can be generated for purpose codes P0101 and P0108 (eBRC generation rules, rule 3).
Two purpose codes cannot be clubbed in one e-BRC, except P0103 (advance payment), which can be clubbed with other purpose codes for inward remittance (rule 9). P0103 cannot be clubbed with P0101 or P0108 (rule 7).
For an advance under P0103, the shipping bill or invoice date must be on or after the remittance date, so no e-BRC is generated before the export document exists (rule 4). See P0103 purpose code.
Shipping bill or invoice currency can differ from the IRM currency (DGFT eBRC FAQs, Q36 and Q77).

Can e-BRCs be generated in bulk or through an API on DGFT?

Yes. Exporters can upload a file under Services, eBRC, Bulk Generate eBRC, and can also generate e-BRCs through their own API integrated with the DGFT system (DGFT eBRC FAQs, Q86 and Q87).

Bulk download of IRMs, ORMs and e-BRCs is available from the eBRC services page (DGFT eBRC page).
A separate e-BRC is needed for each payment where part payments for one shipping bill arrive at two banks (Q35).

How does an exporter cancel or correct an e-BRC on DGFT?

An exporter can cancel a self-generated e-BRC on the DGFT portal within 120 days of generation. After 120 days, the bank flags the e-BRC on the exporter's request and then cancels it (DGFT eBRC FAQs, Q80 and Q81).

Cancellation is not allowed for an e-BRC already used to claim benefits, incentives, IGST or other refunds, remission or credits (DGFT exporter user guide, section 7).
e-BRCs uploaded by banks under the old system cannot be cancelled by the exporter (section 7).
A wrong purpose code on the IRM is corrected by the bank, which can amend the IRM (DGFT eBRC FAQs, Q25 and Q28).

Which documents and details do you need to generate an e-BRC on DGFT?

You need a DGFT login with a linked IEC, an IRM reported by your bank, and the export document the remittance relates to. Goods need shipping bill details and services need invoice details with a matching SAC code.

Which documents and details do you need to generate an e-BRC on DGFT?
Detail	Goods export	Services export	Source of the detail	Best for
IEC and DGFT login	Required	Required	Exporter registration (DGFT eBRC FAQs, Q10)	First-time users
IRM number	Required	Required	Reported by the bank to DGFT; exporter selects it (Q29)	Every e-BRC
AD code	Mandatory field	Mandatory field	Entered by the exporter (DGFT exporter user guide, section 6)	Exporters with more than one bank
Shipping bill number, date and port code	Mandatory	Not applicable	Customs records or shipping bill metadata (FAQ Q24)	Goods exporters
Invoice number, date, currency and value	Invoice number mandatory	Mandatory	Exporter's own invoice	Service exporters and freelancers
SAC code	Not applicable	Must match the purpose code	DGFT purpose code to SAC mapping (DGFT eBRC FAQs, Q17)	Service exporters
Mode of Export of Services	Not applicable	Mandatory from 1 May 2025	Trade Notice 02/2025-26, para 4 (GATS modes 1 to 4)	Service exporters
Commission, discount, insurance, freight, other deductions	Optional entries	Optional entries	Exporter's contract and bank advice	Calculating net realised value

What happens if an exporter does not generate an e-BRC on DGFT?

No rule found sets a direct penalty for not generating an e-BRC. The effect is practical: claims that depend on proof of realisation in DGFT's system can be delayed, and unrealised exports can lead to recovery of benefits.

Scheme claims: For Advance Authorisation, e-BRC or EDPMS realisation data must be linked with shipping bills within six months from expiry of the export obligation or realisation, or the RBI realisation period (HBP para 4.43(e)).
Benefit recovery: An exporter who fails to realise export proceeds within the time specified by RBI must return all benefits and incentives availed against those exports (FTP 2023 para 2.54(a)).
RoDTEP: Rules on export realisation for RoDTEP, and recovery where foreign exchange is not realised, are notified by CBIC (FTP para 4.54). See RoDTEP scheme.
GST refund: A refund on export of services needs a statement of invoices with the relevant BRCs or FIRCs (CGST Rule 89(2)(c)).
EDPMS entry: EDPMS and e-BRC are separate systems (DGFT eBRC FAQs, Q23 and Q41). Under FEMA Regulation 4(2), your AD bank closes or updates the EDPMS entry when it credits the export receipt.

Ask your bank to report the IRM if it is missing, or to amend it if the purpose code is wrong (DGFT eBRC FAQs, Q28). Then generate the e-BRC yourself. If an e-BRC was generated with wrong details, cancel it within 120 days and generate a new one, or ask the bank to flag and cancel it after that (Q80 and Q81).

What is the timeline for generating and using an e-BRC on DGFT?

The e-BRC timeline starts when the bank reports the IRM and ends when the e-BRC is used in a claim. DGFT sets a 120-day window for self-cancellation, and RBI's realisation period frames when export proceeds must arrive.

What is the timeline for generating and using an e-BRC on DGFT?
Trigger event	Due date	Filed where	Best for
Foreign payment credited to the exporter's account	Bank reports the IRM as on remittance received (DGFT eBRC FAQs, Q57)	Bank to DGFT	Checking when an IRM should appear
Services invoice raised	EDF within 30 days from the end of the invoice month; services other than software may file on or before the date payment is received (FEMA Regulation 3(2))	Specified authority: AD bank, or STPI for software, or the SEZ Development Commissioner	Service exporters from 1 October 2026
IRM available on DGFT	No fixed deadline in DGFT's eBRC documents; for advances under P0103, not before the shipping bill or invoice date (eBRC generation rules, rule 4)	DGFT portal, Generate e-BRC	Exporters planning when to generate
e-BRC generated	Self-cancellation within 120 days (DGFT eBRC FAQs, Q80)	DGFT portal, Bills Repository	Fixing wrong details
120 days passed since generation	Cancellation only through the bank's flag (Q81)	Bank, then DGFT Respond to Bank/Agency (RMS user guide)	Late corrections
Date of invoice or shipment	Proceeds realised within 9 months, or 12 months if invoiced or settled in rupees; the AD bank may extend (FEMA Regulation 5)	AD bank, EDPMS	Every exporter
Expiry of Advance Authorisation export obligation	Link e-BRC or EDPMS realisation within six months (HBP para 4.43(e))	DGFT portal	Advance Authorisation holders

What are the common mistakes exporters make when generating an e-BRC on DGFT?

Waiting on bank: Waiting for the bank to issue the e-BRC. For IRMs dated on or after the bank's cut-off date, the exporter generates it (DGFT eBRC FAQs, Q47 and Q48).
Wrong purpose code: Leaving a non-export or wrong purpose code on the payment, which blocks generation until the bank amends the IRM. See wrong purpose code consequences.
Mixed IRMs: Trying to club IRMs in different currencies or from different bank accounts into one e-BRC.
SAC mismatch: Attaching a services invoice whose SAC code does not match the purpose code mapping, so the invoice does not appear for selection.
Missing mode: Leaving out the Mode of Export of Services, which is mandatory for services e-BRCs generated on or after 1 May 2025.
Late cancellation: Generating with wrong values and noticing after 120 days, when only the bank can flag and cancel the e-BRC.
EDPMS assumption: Assuming that generating an e-BRC closes the EDPMS entry. The two systems are separate. See EDPMS closure.

How did we verify this?

Every rule, deadline and form on this page is linked to its official source, checked on the dates below.

DGFT: Electronic Bank Realisation Certificate (eBRC) services page, Reference to Trade Notice 33/2023-24; list of eBRC services; Mode of Export of Services note; bank cut-off dates link (checked 8 Oct 2026)
DGFT: Self-Certified eBRC Generation Guidelines, Version 1.0 (10 November 2023), Rules 1 to 12 (checked 8 Oct 2026)
DGFT: FAQs (Self-Generation of eBRC), Version 1.0, March 2024, Q1, Q2, Q8, Q10, Q17, Q18, Q21, Q23, Q24, Q25, Q28, Q29, Q35, Q36, Q41, Q47, Q48, Q57, Q70, Q71, Q77, Q80, Q81, Q86, Q87 (checked 8 Oct 2026)
DGFT: Self-certification of e-BRC on DGFT e-platform, User Guide for Exporters v1.0 (manual dated 28.12.2023), Sections 1, 2, 5, 6 and 7 (checked 8 Oct 2026)
DGFT Trade Notice No. 02/2025-26 dated 21 April 2025: Mode of Export of Services field in eBRC, Paras 3 and 4 (checked 8 Oct 2026)
DGFT: eBRC User Guide on RMS for Exporters, Responding to flagged eBRCs (checked 8 Oct 2026)
Foreign Trade Policy 2023, Chapter 1, Para 1.17(a) (checked 8 Oct 2026)
Foreign Trade Policy 2023, Chapter 2, Para 2.54(a) (checked 8 Oct 2026)
Foreign Trade Policy 2023, Chapter 4 (revised 2026), Para 4.54 (RoDTEP operating principles) (checked 8 Oct 2026)
Handbook of Procedures 2023, Chapter 1, Para 1.06 (checked 8 Oct 2026)
Handbook of Procedures 2023, Chapter 4, Para 4.43(e) (checked 8 Oct 2026)
Handbook of Procedures 2023, Chapter 5, Para 5.10(b) (checked 8 Oct 2026)
Central Goods and Services Tax Rules, 2017: Rule 89, Sub-rule (2)(c) (checked 8 Oct 2026)
RBI: FEMA (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026, Regulations 2(f), 3(2), 4(2) and 5 (checked 8 Oct 2026)
RBI: A.P. (DIR Series) Circular No. 20 dated 16 January 2026 (RBI/2025-26/194), List of superseded circulars, including the SOFTEX circulars (checked 8 Oct 2026)

Frequently asked questions

Does a freelancer need an IEC code to generate an e-BRC on DGFT?

Yes. DGFT's steps for e-BRC generation require registering on the DGFT website and linking an existing IEC or applying for a new one (DGFT eBRC FAQs, Q10). Banks can report IRMs with a blank IEC (Q70), but generation needs one. See IEC code for freelancers.

Is the e-BRC the same as a FIRA or FIRC from the bank?

No. DGFT's FAQs state that e-FIRC and eBRC are different systems (DGFT eBRC FAQs, Q21). The bank issues the remittance certificate, while the e-BRC sits on the DGFT portal. CGST Rule 89(2)(c) accepts either for a services refund. See what is FIRA.

Can an e-BRC be generated for an advance payment under P0103?

Yes, once the export document exists. P0103 can be used alone or clubbed with another export purpose code, but the shipping bill or invoice date must be on or after the remittance date (eBRC generation rules, rules 4, 5 and 9). No e-BRC is generated before the shipping bill or invoice date.

Where does the bank cut-off date for e-BRC appear?

DGFT publishes each bank's onboarding and cut-off date on the eBRC services page (DGFT eBRC page). For IRMs dated on or after that date, the exporter self-generates the e-BRC. For IRMs dated earlier, the bank can still issue e-BRCs under the legacy system (DGFT eBRC FAQs, Q47).

Which purpose codes allow an e-BRC for IT services?

DGFT's rules allow only P0802, P0803, P0807 and P0103 for the Services, IT category (eBRC generation rules, rule 10). P0103 can be clubbed with P0807 in that category (rule 6). See the P0802 purpose code and P0807 purpose code pages for their meanings.

How is foreign currency in an e-BRC converted for DGFT schemes?

For currencies with CBIC-notified rates, the foreign exchange realised in the e-BRC is converted into rupees at CBIC's monthly rate on the Let Export Order date. For other currencies, the rupee value is converted into US dollars at the CBIC rate on the realisation date (HBP para 1.06).

What happens to SOFTEX details in e-BRC generation after 1 October 2026?

DGFT's eBRC documents still mention SOFTEX. RBI's Circular No. 20 supersedes the SOFTEX circulars from 1 October 2026 (A.P. (DIR Series) Circular No. 20). Software exporters now file the EDF under FEMA Regulation 3(2). Check current portal fields with the DGFT helpdesk. See EDF form.

Does an EPCG holder exporting through a third party need the e-BRC in the third party's name?

Yes. For EPCG export obligation through a third party, the shipping bill, GST invoice and e-BRC or EDPMS realisation should be in the name of the third-party exporter (HBP para 5.10(b)). Only proceeds paid through normal banking channels from the third party to the holder count. See EPCG scheme.