In a move aimed at strengthening data integration between India’s foreign trade framework and the Goods and Services Tax (GST) regime, the Directorate General of Foreign Trade (DGFT) has notified amendments to Appendix 2U of the Handbook of Procedures, 2023, governing the issuance of the Electronic Bank Realisation Certificate (eBRC).
The changes have been notified vide Public Notice No. 42/2025–26 dated January 9, 2026, and will come into force with effect from January 13, 2026.
The eBRC is a critical document in India’s export ecosystem, serving as official proof of realization of export proceeds through authorized banking channels. It is a mandatory requirement for exporters to claim benefits under various Foreign Trade Policy (FTP) schemes, including remission and incentive-based schemes, as well as for compliance verification by tax and customs authorities.
With increasing digitisation and inter-departmental data sharing, the government has been progressively aligning trade documentation with GST and customs systems.
Under the revised framework, DGFT has introduced new mandatory data fields in the existing eBRC format to capture GST-linked information. The amendments include:
Addition of New Fields in eBRC Format
The following details have now been incorporated into the eBRC structure:
- GSTIN (Goods and Services Tax Identification Number)
- GST Invoice Number
- GST Invoice Date
These additions are expected to enable seamless reconciliation of export turnover with GST filings, particularly GSTR-1, GSTR-3B, and refund claims related to zero-rated supplies.
Modification of Existing Field Levels
DGFT has also rationalised existing fields by modifying the earlier “Address/GSTIN” field, which will now be reflected simply as “Address”, ensuring clearer segregation between identity and location data.
Objective: Enhanced Transparency and Inter-System Validation
Trade and tax experts note that the move is aligned with the government’s broader push towards:
- Improved traceability of export transactions
- Prevention of misuse of export incentives
- Cross-verification between DGFT, GSTN, Customs ICEGATE, and banking systems
- Reduction of disputes related to export incentives and GST refunds
The inclusion of GST invoice-level data in eBRCs is likely to assist authorities in real-time validation of export proceeds against tax declarations, thereby improving compliance and reducing post-audit litigation.
Operational Timeline
DGFT has clarified that:
- Appendix 2U of the Handbook of Procedures, 2023, has been revised accordingly
- The amended eBRC format, as enclosed in Annexure-I, will be operationalised from January 13, 2026
Exporters, banks, and authorised dealer (AD) banks will be required to update their systems to ensure compliance from the effective date.
Impact on Exporters and Banks
While the changes may require initial system adjustments, experts believe that the long-term benefits include smoother processing of export benefits and reduced scrutiny at later stages.
Exporters are advised to ensure accurate GST invoice mapping with export remittances; coordinate with their banks to verify correct capture of GST data in eBRCs; and review internal compliance processes to avoid mismatches that could delay incentive claims
Official Sign-Off
The public notice has been issued under the authority of Paragraphs 1.03 and 2.04 of the Foreign Trade Policy, 2023, and is signed by Mr. Lav Agarwal, Director General of Foreign Trade and Ex-officio Additional Secretary to the Government of India.
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