What Is e-BRC?

An e-BRC is an electronic record on the DGFT portal that shows an exporter was paid for an export. Banks send Inward Remittance Messages, or IRMs, to DGFT whenever foreign money arrives. The exporter then logs in with a linked IEC, selects the IRM, adds the shipping bill details for goods or invoice details for services, and submits a declaration. DGFT's own FAQs call this self-certification of the e-BRC. The e-BRC is separate from the bank's remittance certificate or advice and from RBI's EDPMS. Many exporters keep all of these records, because different authorities ask for different documents.

For example, a Delhi design studio is paid USD 3,000 by a client in Canada. The bank reports the IRM to DGFT. The studio logs in to the DGFT portal, selects the IRM, attaches the invoice and generates the e-BRC.

• DGFT schemes: FTP 2023 para 1.17 provides for DGFT to capture realisation of export proceeds directly from banks, and e-BRC data supports export promotion scheme claims.
• GST: Rule 89(2)(c) of the CGST Rules lists Bank Realisation Certificates or Foreign Inward Remittance Certificates for export of services refunds. DGFT's exporter user guide says the e-BRC is also used for GST exemptions and refunds.
• Bank charges: The same user guide lists as an advantage that exporters do not have to pay e-BRC charges to banks or visit them in person.
• Purpose code: The DGFT FAQs say the system applies checks to prevent e-BRC generation for non-export purpose codes, so the purpose code on the remittance matters.

An e-BRC depends on the IRM that your bank sends to DGFT. Once the IRM appears in your DGFT repository, you can use it to generate an e-BRC against your invoices or shipping bills.

1. Your overseas client pays, and the bank credits your account and reports an IRM to DGFT.
2. You register on the DGFT website and link your IEC. See how to apply for an IEC.
3. You check that the IRM appears under Services, eBRC, IRM/ORM Repository (DGFT exporter user guide, section 5).
4. You choose the e-BRC type, enter the IRM and amount, then attach shipping bill details for goods or invoice details for services.
5. You tick the declaration and generate the e-BRC, then download it from your dashboard.

You generate an e-BRC yourself on the DGFT portal after your bank has reported the IRM. You need a registered DGFT account with a linked IEC. For the full walkthrough, see e-BRC on DGFT.

1. Register on the DGFT website and link your IEC.
2. Confirm that your bank has reported the IRM for the payment.
3. Go to Services, eBRC, Generate eBRC, and choose goods or services.
4. Enter the IRM number and the amount, then the shipping bill or invoice details. For services, only invoices whose SAC code matches the service can be attached (eBRC generation rules, rule 12).
5. For services, select the Mode of Export of Services, which DGFT made mandatory for e-BRCs generated on or after 1 May 2025 (Trade Notice 02/2025-26).
6. Add any deductions, read the declaration and generate the e-BRC.
7. Download it from My Dashboard, Repositories, Bills Repository and store it with your invoice.

An e-BRC is generated by the exporter on the DGFT portal, while a FIRC is a certificate issued by the receiving bank. DGFT's FAQs note that e-FIRC and e-BRC are different systems. Each answers a different authority's request.

• Bank issues it: DGFT's current process has the exporter self-certify the e-BRC. DGFT publishes bank onboarding and cut-off dates on its eBRC page, and older IRMs may follow the legacy route, so check the page.
• Same as FIRC: A FIRC comes from the bank and an e-BRC from DGFT. See what a FIRC is and FIRC vs FIRA vs e-BRC.
• Only for goods: DGFT's e-BRC process covers export of services as well, with invoices instead of shipping bills.
• Works without IRM: An e-BRC cannot be generated without an IRM, according to DGFT's FAQs.
• Any receipt: The e-BRC is meant for export payments. Gifts and family remittances do not qualify.

• FIRC: Foreign Inward Remittance Certificate, a certificate issued by the receiving Authorised Dealer bank.
• FIRA: Foreign Inward Remittance Advice, a bank or intermediary advice confirming a foreign credit.
• IEC: Importer Exporter Code issued by DGFT, needed to register on the DGFT portal.
• EDPMS: RBI's Export Data Processing and Monitoring System, where banks track export entries.
• DGFT: Directorate General of Foreign Trade, which runs the e-BRC portal.

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

1. DGFT, FAQs on Self-Certification of eBRC, Q1, Q2 and Q71 (checked 9 Oct 2026)
2. DGFT, eBRC page (checked 9 Oct 2026)
3. DGFT, Exporter user guide for eBRC, Sections 1, 2, 5 and 6 (checked 9 Oct 2026)
4. DGFT, Self Certified eBRC Generation Guidelines, Rule 12 (checked 9 Oct 2026)
5. DGFT, Trade Notice 02/2025-26, Para 3 (checked 9 Oct 2026)
6. DGFT, Foreign Trade Policy 2023, Chapter 1, Para 1.17 (checked 9 Oct 2026)
7. CGST Rules, Rule 89, Rule 89(2)(c) (checked 9 Oct 2026)