What Is the Difference Between FIRC, FIRA and e-BRC?
- Author:
- Manoj Sharma
- Verified by:
- Editorial team
- Published:
- Last modified:
Short answer
FIRC, FIRA and e-BRC all show that foreign money reached an Indian exporter. A FIRC is a certificate issued by an Authorised Dealer Category-I bank. A FIRA is a remittance advice that banks and payment intermediaries use, and RBI rules do not define it. An e-BRC is generated on the DGFT portal against a bank-reported inward remittance.
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| Indian exporters of goods and services who receive foreign currency payments | FEMA export regulations (RBI), CGST Rule 89 (GST refunds), DGFT e-BRC system and Trade Notice 33/2023-24 | No fixed deadline to obtain a FIRC or e-BRC; export proceeds must be realised within 9 months (12 months if invoiced or settled in rupees) | No penalty for the document itself; missing proof can delay GST refunds, EDPMS closure and export benefits | 6 Oct 2026 |
What are FIRC, FIRA and e-BRC?
FIRC, FIRA and e-BRC are three records that confirm an inward foreign remittance against an export. They differ in who issues them, which system holds them, and which authority asks for them.
- FIRC: Foreign Inward Remittance Certificate. It is issued by an Authorised Dealer Category-I bank. CGST Rule 89(2) names the foreign inward remittance certificate 'issued by Authorised Dealer-I Bank' as a supporting document for export refunds. RBI's earlier Master Direction on Export of Goods and Services asked banks to report electronic FIRCs to EDPMS.
- FIRA: Foreign Inward Remittance Advice. Banks and payment intermediaries use this name for a credit or remittance advice. We could not find the term in the FEMA export regulations, in CGST Rule 89 or in RBI's Master Direction on Payment Aggregators, so its format depends on the issuer.
- e-BRC: Electronic Bank Realisation Certificate. DGFT's eBRC FAQs (Q1) say it is issued by DGFT as confirmation that the exporter has received payment against the export of goods or services.
- IRM: Inward Remittance Message. It is the bank's reference for an inward remittance, reported to DGFT. An e-BRC cannot be generated without an IRM (DGFT eBRC FAQs, Q2 and Q29).
In short, FIRC and FIRA come from the receiving bank or intermediary, while the e-BRC sits on the DGFT portal and links a payment to a shipping bill or invoice.
Who needs a FIRC, FIRA or e-BRC?
Any Indian exporter who receives foreign payments and later has to prove it needs one of these documents. The need usually comes from a GST refund claim, an export incentive, an EDPMS closure, or a bank or auditor query.
| Entity type | Applicable | Why | Best for |
|---|---|---|---|
| Freelancer or consultant exporting services | Yes | A GST refund on exports of services needs invoice-wise BRC or FIRC details under Rule 89(2)(c) | Individuals filing GST refunds on zero-rated services |
| Software and IT services company | Yes | e-BRC for IT services uses purpose codes P0802, P0803, P0807 and P0103 (DGFT guidelines, rule 10) | Firms that also file an EDF (SOFTEX before 1 October 2026) |
| Goods exporter with shipping bills | Yes | e-BRC links realisation to the shipping bill on the DGFT portal (eBRC FAQs, Q18 and Q24) | Exporters claiming DGFT scheme benefits |
| E-commerce exporter paid through a payment intermediary | Yes | The exporter asks the bank to report the IRM, then self-generates the e-BRC (eBRC FAQs, Q82) | Online sellers using cross-border collection services |
| Person receiving a gift or family remittance | Usually no | e-BRC is meant for export payments, and DGFT blocks non-export purpose codes (eBRC FAQs, Q71) | Non-export receipts, where a bank advice may be enough |
How do you get a FIRC, FIRA or e-BRC?
You get a FIRC or FIRA from the bank or intermediary that handled the inward payment, and you generate an e-BRC yourself on the DGFT portal. The e-BRC route works only after your bank has reported the IRM to DGFT.
- Make sure the payment carries the correct export purpose code, because the purpose code decides whether an e-BRC can be generated (DGFT eBRC guidelines).
- For a FIRC, ask your AD Category-I bank for a certificate against the specific inward remittance. Check with your AD bank on its format and any charges.
- For a FIRA, download the advice from the bank or payment intermediary that credited the funds, and keep it with the invoice.
- For an e-BRC, register on the DGFT website, link your IEC, then go to Services, eBRC, Generate eBRC (eBRC FAQs, Q10).
- Select the IRM, attach the shipping bill or invoice (SAC codes must match the service), and add any deductions in the details tab (eBRC FAQs, Q22 and Q75).
- Find the generated e-BRC under My Dashboard, Repositories, Bills Repository (eBRC FAQs, Q18).
Does the bank still issue the e-BRC?
For IRMs dated on or after a bank's cut-off date, the exporter generates the e-BRC and the bank no longer issues it. For older IRMs, the bank can issue e-BRCs under the legacy system (eBRC FAQs, Q47 and Q48).
Can an exporter of services generate an e-BRC?
Yes. DGFT's FAQ (Q1) covers payment against export of goods or services, and exporters attach invoices instead of shipping bills. Under Trade Notice 02/2025-26, service export e-BRCs carry a mandatory 'Mode of Export of Services' field.
- Only invoices whose SAC code matches the service description can be attached (DGFT guidelines, rule 12).
- The GSTIN of the selected branch is filled in automatically (eBRC FAQs, Q79).
Can you generate many e-BRCs at once?
Yes. DGFT allows bulk generation by file upload under Services, eBRC, Bulk Generate eBRC, and generation through API (eBRC FAQs, Q86 and Q87).
- Only IRMs in the same currency and the same bank account can be clubbed (DGFT guidelines, rules 1 and 2).
Which document does each authority accept for FIRC, FIRA and e-BRC purposes?
GST refund rules name the BRC or FIRC, and DGFT schemes use the e-BRC. A FIRA has no named place in these rules, so acceptance depends on the officer or bank reviewing it.
| Document | Issued by | Format | Named in | Best for |
|---|---|---|---|---|
| FIRC | AD Category-I bank | Bank certificate, paper or electronic | CGST Rule 89(2)(b) and (c) | GST refund claims and audits |
| FIRA | Bank or payment intermediary | Remittance advice, issuer's own format | No RBI or GST rule found that names it | Day-to-day proof of a credit; confirm acceptance before relying on it |
| e-BRC | DGFT, generated by the exporter | Electronic record on the DGFT portal | DGFT eBRC system, Trade Notice 33/2023-24 | DGFT scheme benefits and GST refund statements |
| IRM | Bank, reported to DGFT | Electronic message | eBRC FAQs, Q2 | Starting point for every self-generated e-BRC |
What happens if you use the wrong document among FIRC, FIRA and e-BRC?
Using the wrong document usually causes delays and queries, not a direct fine. The risk grows when the payment record does not match the invoice, the purpose code or the realisation deadline.
- Refund delay: A refund on exports of services needs a statement of invoices with the relevant BRCs or FIRCs (Rule 89(2)(c)). An advice the officer does not accept can lead to queries and delay the refund.
- Blocked e-BRC: e-BRCs cannot be generated for purpose codes P0101 and P0108, and services under IT accept only four codes (DGFT guidelines).
- Open EDPMS: An export entry stays open until the AD bank marks it off after realisation (FEMA export regulations, Regulation 18).
- Lost benefit: Where proceeds are not realised in time, GST paid or refunded on exports may have to be repaid (Rule 96A).
Ask your bank to amend the purpose code on the IRM where it is wrong (eBRC FAQs, Q28), cancel and regenerate an incorrect e-BRC within 120 days (Q80), and request a FIRC from your AD bank where an officer asks for one.
What is the timeline for FIRC, FIRA and e-BRC?
The documents have no stand-alone filing deadline, but the steps around them do. The realisation deadline, the EDF deadline for services and the 120-day cancellation window are the dates that matter.
| Step | Trigger event | Due date | Filed where | Best for |
|---|---|---|---|---|
| Realise export proceeds | Date of invoice (services) or shipment (goods) | Within 9 months; 12 months if invoiced or settled in rupees (Regulation 5) | Your AD bank account | Every exporter |
| EDF for services | Month in which the invoice is raised | Within 30 days from the end of that month (Regulation 3(2)) | Specified authority, through your AD bank | Exporters of services from 1 October 2026 |
| IRM reporting | Inward remittance credited | Bank reports on a remittance basis (eBRC FAQs, Q76) | DGFT system, by the bank | Exporters waiting to generate an e-BRC |
| Generate e-BRC | IRM visible on the DGFT portal | No fixed date in DGFT FAQs; for advances, only on or after the invoice date (guidelines, rule 4) | DGFT portal | Exporters claiming benefits or refunds |
| Cancel e-BRC yourself | e-BRC generated | Within 120 days of generation; after that through the bank (eBRC FAQs, Q80 and Q81) | DGFT portal | Fixing a wrong invoice or amount |
| Request FIRC | Inward remittance credited | Check with your AD bank | Your AD bank | GST refund files that need a FIRC |
What are the common mistakes with FIRC, FIRA and e-BRC?
- Wrong code: Leaving a generic or non-export purpose code on the payment, which blocks e-BRC generation until the bank amends the IRM.
- Advice as certificate: Treating a FIRA as a FIRC in a GST refund file without checking whether the officer accepts it.
- Early advance: Trying to generate an e-BRC for an advance (P0103) before the invoice date, which DGFT rules do not allow.
- Mixed IRMs: Clubbing IRMs in different currencies or from different bank accounts into one e-BRC.
- Late cancellation: Spotting an error after 120 days, when self-cancellation is no longer possible and the bank must flag the e-BRC first.
- Missing IEC: Waiting to register on DGFT and link an IEC until a refund deadline is near. See what is an IEC code.
How did we verify this?
Every rule, deadline and form on this page is linked to its official source, checked on the dates below.
- Central Goods and Services Tax Rules, 2017: Rule 89 (Application for refund), Rule 89(2)(b) and 89(2)(c), BRC or FIRC issued by Authorised Dealer-I Bank (checked 6 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 96A (Export under bond or LUT), Rule 96A(1)(b), as substituted by Notification 12/2024-CT dated 10.07.2024 (checked 6 Oct 2026)
- DGFT Public eBRC FAQs (Self-Generation of eBRC), Version 1.0, March 2024, Q1, Q2, Q10, Q18, Q22, Q24, Q28, Q29, Q47, Q48, Q71, Q75, Q76, Q79 to Q82, Q86, Q87 (checked 6 Oct 2026)
- DGFT Self-Certified eBRC Generation Guidelines, Version 1.0 (10 November 2023), Rules 1 to 12; refers to Trade Notice 33/2023-24 dated 10 November 2023 (checked 6 Oct 2026)
- DGFT Electronic Bank Realisation Certificate (eBRC) page, Trade Notice 33/2023-24 (10 November 2023); Trade Notice 02/2025-26 (21 April 2025) on Mode of Export of Services (checked 6 Oct 2026)
- Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification FEMA 23(R)/2026-RB, amended up to 22 September 2026, Regulations 3(2), 5 and 18; in force from 1 October 2026 (checked 6 Oct 2026)
- RBI Master Direction: Export of Goods and Services (FED Master Direction No. 16/2015-16), superseded from 1 October 2026, Passage on AD banks reporting electronic FIRC to EDPMS (checked 6 Oct 2026)
- RBI Master Direction on Regulation of Payment Aggregators (RBI/DPSS/2025-26/141), 15 September 2025, Paragraph 11(h), PA-CB to provide documents to the exporter's AD bank for EDPMS closure (checked 6 Oct 2026)
Frequently asked questions
Is a FIRC mandatory for every foreign payment an exporter receives?
No rule we checked requires a FIRC for every payment. A FIRC becomes necessary when someone asks for proof, most often a GST officer processing a refund on exports of services. CGST Rule 89(2)(c) asks for invoice-wise Bank Realisation Certificates or FIRCs, so keep one of them for each invoice you claim.
Can a FIRA replace a FIRC in a GST refund application?
CGST Rule 89 names the Bank Realisation Certificate and the foreign inward remittance certificate issued by an AD Category-I bank. It does not mention a FIRA. Some officers may accept an advice, but there is no rule saying they must. Ask your jurisdictional GST office or keep a bank-issued FIRC or e-BRC as well.
Does generating an e-BRC on the DGFT portal cost anything?
DGFT's eBRC FAQs describe the self-generation workflow but do not list a fee for exporters. Banks previously issued e-BRCs themselves, and under the new workflow the exporter generates them directly on the portal. Check with your AD bank about any charges it applies for a separate FIRC or for amending an IRM.
Why is my IRM not showing on the DGFT e-BRC portal?
An IRM appears only after your bank reports it to DGFT. Banks report IRMs on a remittance basis, and only for listed purpose codes. If the IRM is missing, confirm that your bank has been onboarded, that the payment carries an export purpose code, and that your IEC is linked on the DGFT portal.
Can one e-BRC cover several invoices raised under one export declaration?
No. DGFT's FAQs, written before the EDF replaced SOFTEX for software, say exporters need separate e-BRCs for multiple invoice numbers, and several e-BRCs can come from one declaration by entering each invoice number. For IT services, only purpose codes P0802, P0803, P0807 and P0103 are allowed when generating the e-BRC.
Who can cancel an e-BRC after 120 days?
After 120 days, the exporter cannot cancel an e-BRC alone on the DGFT portal. The exporter asks the bank to flag the e-BRC, then submits a cancellation request against the flagged case, and the bank cancels it. Within 120 days of generation, the exporter can cancel it directly on the portal.
Does an e-BRC replace EDPMS closure with the AD bank?
No. DGFT's FAQs state that EDPMS and the e-BRC system are distinct systems. Your AD bank still marks off the export entry in EDPMS after it is satisfied that the export value has been realised, under Regulation 18 of the FEMA export regulations in force from 1 October 2026.