|
DGFT revamps eBRC framework with GST details made mandatory from January 13, 2026
|
|
Shardul Nautiyal, Mumbai
January 14 , 2026
|
|
|
In a significant move to strengthen export documentation and enhance data integration with the GST framework, the Director General of Foreign Trade (DGFT) has notified amendments to Appendix 2U of the Handbook of Procedures (HBP) 2023 concerning the issuance of the Electronic Bank Realisation Certificate (eBRC).
The amended format has been made operational with effect from January 13, 2026 as per the revised requirements.
The notification has been issued by the DGFT under the powers conferred by Paragraphs 1.03 and 2.04 of the Foreign Trade Policy (FTP), 2023, as amended from time to time.
As per the amendments, the existing eBRC format has been revised with the addition of new mandatory fields. To improve traceability and compliance with indirect tax requirements, following fields have been added to the eBRC format like GSTIN, GST Invoice Number and GST Invoice Date.
This also includes modification of existing field. The field earlier titled “Address/GSTIN” has been rationalised and renamed simply as “Address”, reflecting clearer data segregation.
The revised Appendix 2U now captures comprehensive exporter, shipping, banking, GST, and realisation details, including firm’s address, shipping bill particulars, Import Export Code (IEC), GSTIN, GST invoice date and number, bill ID number, bank name, bank realisation certificate number, date of realisation of money by bank, total realised value, commission, discount, insurance, freight and other deductions, mode of export of services, net realised value, currency of realisation, date and time of printing and QR code for online validation on the DGFT website.
The statement of bank realisation will continue to be system-generated from the DGFT portal, with real-time verification available through QR code scanning or online validation.
Experts says that the inclusion of GST-related fields in the eBRC is expected to improve reconciliation between export proceeds and GST filings, enhance transparency, audit readiness and support data-driven trade facilitation and policy monitoring.
“Exporters and authorised dealer banks have been urged to familiarise themselves with the revised format to ensure seamless compliance. For verification, exporters can access the DGFT portal at dgft.gov.in ? Services ? eBRC ? View Any eBRC,” according to DGFT Lav Agarwal.
|
|
|
|
|
|
|
|
TOPICS
|
The Food and Drug Administration (FDA), Maharashtra, has issued a public advisory urging citizens to report any misleadi ...
|
|
|
|
|