E-BRC meaning, new process to print E-BRC & utilization for export incentives?

If you are an exporter looking for Print E-BRC options, it is important to understand that the DGFT eBRC process has changed significantly from the older bank-dependent workflow. Under the current framework, eligible exporters can use the DGFT portal to self-certify and generate eBRC based on inward remittance information reported by banks.

This guide explains what eBRC means, how eBRC generation works, how to Print E-BRC, the role of IRM, bulk eBRC generation, API functionality, recent GST-related changes, and common issues exporters may face

Quick Answer:

An eBRC is an electronic record that has details of export realization. Exporters can generate the eligible eBRCs on DGFT portal under the self-certification system of DGFT, by matching the bank reported Inward Remittance Messages (IRMs) with the corresponding export documents and providing the required details.

eBRC – Full Form

eBRC stands for Electronic Bank Realization Certificate.

Previously, an exporter could prove that they had received payment for an export transaction by presenting a Bank Realization Certificate (BRC). This process has been digitized through the electronic system and export realization data has been integrated into the DGFT ecosystem.

The eBRC system now allows eligible exporters to issue and manage eBRCs electronically through the DGFT portal.

What Is eBRC in Export?

An eBRC is the link between an export transaction and the foreign-exchange realization obtained against it.

Depending on the transaction the relevant export information may concern:

• Shipping Bill details for exports of goods
• Invoice details for eligible service exports
• Inward Remittance Message (IRM) information
• Exporter and IEC details
• Bank and realization information
• Currency and realized value
• Applicable deductions
• GST-related details
• Other information required under the applicable eBRC format

DGFT System uses this information for electronic documentation and reconciliation of export realizations.

Why Is eBRC Important to Exporters?

eBRC is important as export transactions have multiple records in banking, customs, taxation and trade-regulatory systems.

A properly completed eBRC can assist exporters in:

• Maintain digital records of export realization
• Reconcile inward remittances with export transactions
• Support applicable export-benefit and incentive processes
• Maintain documentation for compliance and audit purposes
• Reduce dependence on manual certificate generation
• Track export-realisation information electronically

However, not all exporters automatically qualify for a specific export incentive by being a participant in an eBRC. Depending on the scheme and the rules that apply, the documentation and eligibility requirements can vary.

What’s New with the eBRC Process?

One of the biggest changes is the move toward self-certification by exporters.

The new way:

1. The eligible inward remittance information is communicated by the bank to DGFT by a Inward Remittance Message (IRM).
   2. The IRM relevant to the exporter can be accessed in the DGFT system.
   3. The exporter attaches the IRM to the relevant export documents.
   4. The exporter supplies the required information.
   5. Exporter self-certifies and generates eBRC as per applicable DGFT rules.

DGFT’s current system provides online facility to the exporters for generation of eBRCs on self-certification basis.

This is an important distinction from the previous articles which describe eBRC as just a certificate created by the bank.

What role does the bank have?

The bank continues to play an important role, as it reports the relevant inward remittance information to DGFT.

The bank sends the IRM which has the details of remittance that the exporter needs to generate the eBRC.

The exporter then completes the self-certification using the available IRM and relevant export documentation.

Generally, an exporter cannot generate an eBRC unless the required IRM is available in the DGFT system. As per the FAQ of DGFT, it is clearly mentioned that no exporter can generate an eBRC without an IRM.

What is IRM in eBRC?

IRM means Inward Remittance Message.

It is the electronic remittance advice received by DGFT from the bank for eligible export related inward remittances.

The IRM is important because it contributes to the data used by exporters to generate an eBRC.

To clarify:

Bank reports inward remittance → IRM available → Exporter links IRM with export details → Exporter self generates eBRC.

The FAQs of DGFT also address scenarios such as advance remittances, netting-off cases, wrong purpose codes and cases where shipping-bill information is not available in the EDPMS system.

How to Print E-BRC from the DGFT Portal?

If your eBRC has already been generated, you can access it through the DGFT eBRC services.

A simplified process is:

1. Log in to the DGFT portal.
2. Go to Services → eBRC.
3. Select the relevant option to view the generated eBRC.
4. Search using the available eBRC details.
5. Open the required eBRC record.
6. Review the details carefully.
7. Use the available download/print facility to save or Print E-BRC.

The current DGFT exporter manual includes View / Cancel eBRC, View any e-BRC, and Bulk Download Request facilities.

Because DGFT can update its portal interface, the exact button names or screen layout may change. Always follow the latest instructions displayed on the DGFT portal.

How to Create eBRC on DGFT Portal

The exact portal interface may vary; exporters need to follow the latest instructions shown on the official DGFT portal.

The general self-certification process is:

Step 1: Login to DGFT Portal

Visit the official website of DGFT and login using the credentials registered by the exporter.

Step 2: Use the eBRC Service

Go to DGFT services and then click on eBRC.

DGFT has facility of generating eBRC through self certification and viewing/cancel the eBRCs.

Step 3: Check Available IRMs

Review information on inward remittance reported by the bank.

Select the relevant IRM in respect of the export proceeds.

Step 4: Run the Export Transaction Match

Depending on the export type, relevant information can be provided or selected, such as:

• Shipping Bill details
• Invoice details
• SOFTEX-related information, where applicable
• Export value
• Realized value
• Currency
• Other required transaction details

As per DGFT technical documentation, the exporter can select the IRM shared by the bank and generate the eBRC by providing invoice and shipping-bill details.

Step 5: Verify the Information

Before you self-certify check carefully

• IEC
• Exporter details
• IRM number
• Bank details
• Shipping Bill or invoice information
• GST details, where applicable
• Currency
• Realized amount
• Deductions
• Purpose code
• Other required fields

Step 6: Self-Certify and Generate the eBRC

After validation of information, the relevant declaration should be completed and the eBRC should be generated in the DGFT system.

What changes in eBRC from January 2026?

A large update became effective in January 2026.

Appendix 2U on eBRC format has been amended by DGFT through Public Notice No. 42/2025-26 dated January 9, 2026. January 13, 2026 is the date the revised requirements took effect.

The revised eBRC format includes additional fields related to GST, like:

* GSTIN
* GST Invoice No.
* GST Invoice Date

The change improves the link between export realization information and GST invoice data.

Why is this information about GST important?

Exporters should check that the information on GST invoices matches the underlying export documentation and is accurate and consistent.

Businesses should therefore be particularly mindful to ensure the following before generating an eBRC:

* GSTIN valid
* Amended GST invoice number
* Invoice date correct
* Matching export and banking data

Accurate information sharing can help minimize reconciliation issues and documentation discrepancies.

Can exporters print eBRC by themselves?

Exporters eligible to do so can generate eBRCs themselves under the DGFT self-certification framework.

This is one of the biggest changes from the old process of being dependent on a bank.

But self-generation doesn’t mean the role of the bank is absent. The exporter will continue to be required to report the relevant inward remittance information through the banking system and will use such information to complete the eBRC process.

Can an exporter make bulk eBRC’s?

Yes.

As per FAQ on DGFT’s website, exporters can generate bulk eBRCs by uploading the required file on the DGFT portal.

The FAQ has the navigation as:

DGFT Portal → Services → eBRC → eBRC Bulk Generate

This can be of particular benefit to firms with a large number of export transactions.

Is It Possible to Create eBRC via API?

Yes .

As per DGFT’s present FAQ, exporters would be able to generate eBRC through API by developing required integration with DGFT system.

This option can be useful for businesses with high transaction volumes and automated export-accounting or trade management systems.

What if I don’t have a shipping bill?

In case shipping bill is not available in the EDPMS system, a mechanism is available in the eBRC FAQ of DGFT.

The exporter may be able to add the relevant shipping-bill meta data and use that for eBRC generation (subject to applicable DGFT rules).

Exporters should check the current DGFT requirements before proceeding as the process can vary based on the type of transaction and circumstances.

What Happens in Netting-Off Cases?

DGFT also provides guidance on netting-off cases.

Such cases the bank reports the relevant IRM based on the applicable export value and generates the ORM as relevant. The exporter can then produce the eBRC on its own, based on the available IRM and applicable rules.

Netting-off has certain banking and regulatory aspects. Therefore, in the case of complex transaction structure, exporters are advised to liaise with their Authorized Dealer bank.

What About Advance Export Payments?

The eBRC framework also permits advance remittances, subject to the applicable purpose code and DGFT rules.

DGFT FAQ specifically addresses advance payment cases and provides that eBRC generation is available for the relevant purpose code if the applicable conditions are fulfilled.

What is eBRC Usage?

eBRC utilization means the utilization or adjustment of export-realisation information in DGFT system against relevant export transaction.

The process essentially links:

Export transaction → Bank remittance → IRM → eBRC → regulatory/incentive process where applicable

Accurate records of realization are important for companies seeking export-related benefits, as the scheme in question may require proof or reconciliation of export proceeds.

The specific requirements will vary according to the particular incentive or benefit being claimed.

Is eBRC mandatory for RODTEP and ROSCTL?

eBRC and export-realisation records can be relevant to the documentation and compliance of export incentives but it is better not to describe eBRC as a universal mandatory document for each benefit in the same way.

For RODTEP and ROSCTL, exporters need to follow latest scheme specific requirements of DGFT/CBIC applicable to their transaction.

This distinction is important because notifications and scheme-specific rules may lead to changes in eligibility, realization requirements and claim procedures.

RODTEP and ROSCTL scrips are explained in IBRLIVE’s guides on [RODTEP and ROSCTL scrip trading] and [using RODTEP scrips for customs duty].

eBRC and GST Refunds – What Should Exporters Know?

Exporters deal mostly with eBRC in a larger context of export documentation, GST and foreign-exchange realization.

However, eBRC should not be considered as a substitute to all GST document or requirement.

Exporters should be consistent across:

* Invoices for Export
* Shipping Bill
* GST records
* Bank realization information
* IRMs
* eBRC data

With the 2026 changes to eBRC format including GSTIN and GST invoice details it is more important than ever to get this data consistency right.

What if the eBRC Information is Wrong?

If the IRM or other banking information is incorrect, the exporter may need to contact the appropriate bank to correct the information.

As per the FAQ released by DGFT, the banks are allowed to change certain details of IRM such as wrong purpose code and correspondingly communicate the updated information.

Before requesting correction, identify the precise field that is incorrect and whether the error came from:

• Remittance data of banks
• Shipping Bill Information
• Details of the invoice
• GST details
• Exporter/IEC details
• Code of purpose

If you already have the underlying documentation, it will streamline the reconciliation process.

Common eBRC Mistakes to Avoid as an Exporter

1. Incorrect IRM information

Always check that the selected IRM matches the correct export realization.

2. Discrepancy in invoice details

With GST invoice details now included in the revised eBRC, exporters are advised to cross check invoice number and date.

3. Invalid purpose code

Purpose codes are used to categorize remittance information. Errors may have to be corrected through the bank.

4. excluding advance or partial payments

Partial realization and advance payments under DGFT rules may require special handling.

5. Waiting for an incentive claim to become due

Don’t leave export-realisation reconciliation to the last minute. Review your IRMs and eBRC records on a regular basis.

6. With obsolete eBRC instructions

The eBRC system has gone through some changes. Older articles may still describe a bank-generated certificate workflow that does not match the current model of self-certification.

eBRC: Old Process New Process

The current framework aims to make eBRC generation more digital and exporter-driven.

eBRC Checklist for Exporter

Before creating or reviewing an eBRC, check:

[ ] IEC info is valid
[ ] IRM fix
[ ] Correct Bank Details
[ ] Correct invoice or shipping bill information;
[ ] Correct GSTIN
[ ] Correct GST Invoice No.
[ ] Fix GST invoice date
[ ] Correct currency
[ ] Correct realized value
[ ] Deductible
[ ] Correct purpose code
[ ] Supporting documents are available
[ ] eBRC generated and records kept

What Can Exporters Gain From IBRLIVE

IBRLIVE is engaged in businesses dealing with international trade and foreign exchange and provides services in respect of export-import transactions, forex management and export-incentive instruments.

If you are dealing with RODTEP and ROSCTL scrips of business then IBRLIVE provides buying and selling services and transaction process of the same. It currently offers verification, documentation and electronic scrip transfers under RODTEP/ROSCTL service.

For exporters, ensuring accurate foreign-exchange and export documentation is important not only for eBRC-related processes, but for broader international trade requirements as well.

Also read IBRLIVE’s related resources on RODTEP, ROSCTL and ICEGATE scrip transfers to understand the connection between export incentives and the larger trade ecosystem.

eBRC Frequently Asked Questions

About eBRC

eBRC is short for Electronic Bank Realization Certificate. This is a digital record of data on export-realization maintained through the DGFT system.

What is the full form of eBRC ?

eBRC full form is Electronic Bank Realization Certificate.

Who is eBRC created by?

Under the present DGFT self-certification scheme, the exporters eligible under the scheme can generate eBRC themselves based on the relevant inward remittance information reported by their bank.

What’s IRM in eBRC?

IRM is short for Inward Remittance Message. It is the electronic remittance information reported by the bank and used by exporters at the time of eBRC Generation Process.

Can I create eBRC without an IRM?

No, not really. DGFT’s FAQ states that an exporter cannot generate eBRC without the required IRM.

Do you offer bulk eBRC?

Yes. The facility for bulk generation is available on DGFT portal under the section eBRC.

Can eBRC be generated using API?

Yes. As per FAQ of DGFT, Exporters can create API integration to generate eBRC.

What are the GST details required in a revised eBRC format?

Effective from 13th January 2026, inclusion of GSTIN, GST Invoice Number and GST Invoice Date in the revised eBRC Format.

Do I need to use eBRC for any of the export incentives?

Not necessarily in the same manner for each scheme. Exporters should verify the specific requirements applicable to the incentive, export transaction and current DGFT/CBIC rules.

What if there are errors in my IRM?

Approach concerned bank / Authorized Dealer bank for the relevant correction. The DGFT’s FAQ specifically allows for amendment of certain IRM information by banks.

Where can I used eBRC?

The official DGFT eBRC service can be used by eligible exporters to generate, view or manage eBRCS.

Important Point

The eBRC system has grown from a traditional bank-based certificate system to a more integrated self-certification system for exporters.

Today, the process is mainly that the bank reports the relevant inward remittance through an IRM and exporter matches the remittance with the relevant export information and self-generates the eBRC through DGFT.

The key priorities for exporters are accurate IRM data, correct export and invoice information, GST details, proper reconciliation and compliance with the latest DGFT requirements.

Since, the eBRC format and procedures are undergoing being changed, exporters are advised to refer to latest instructions on DGFT portal before generating or acting upon an eBRC.