{"id":9963,"date":"2026-01-18T15:00:09","date_gmt":"2026-01-18T15:00:09","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9963"},"modified":"2026-02-15T18:33:02","modified_gmt":"2026-02-15T18:33:02","slug":"mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/","title":{"rendered":"Mandatory GST Invoice Details in eBRC (w.e.f. 13.01.2026)"},"content":{"rendered":"<h2 data-start=\"185\" data-end=\"228\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-9781\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/12\/Indians-Planning-to-Return-from-the-US.jpeg\" alt=\"Indians Planning to Return from the US\" width=\"1133\" height=\"697\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69da6d1265fcb\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69da6d1265fcb\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#What_is_an_Electronic_Bank_Realization_Certificate_eBRC\" title=\"What is an Electronic Bank Realization Certificate (eBRC)?\u00a0\">What is an Electronic Bank Realization Certificate (eBRC)?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#What_is_the_difference_between_FIRC_and_eBRC\" title=\"What is the difference between FIRC and eBRC?\u00a0\">What is the difference between FIRC and eBRC?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#Mandatory_GST_Invoice_Details_in_eBRC_wef_13012026\" title=\"Mandatory GST Invoice Details in eBRC\u00a0(w.e.f. 13.01.2026)\">Mandatory GST Invoice Details in eBRC\u00a0(w.e.f. 13.01.2026)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#what_are_the_mandatory_Details_in_eBRC_wef_13012026\" title=\"what are the mandatory Details in eBRC (w.e.f. 13.01.2026)?\u00a0\">what are the mandatory Details in eBRC (w.e.f. 13.01.2026)?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#What_are_the_changes_in_the_Electronic_Bank_Realization_Certificate_eBRC_format\" title=\"What are the changes in the Electronic\u00a0Bank Realization Certificate (eBRC) format?\">What are the changes in the Electronic\u00a0Bank Realization Certificate (eBRC) format?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#Practical_Industry_Implications_related_to_eBRC\" title=\"Practical &amp; Industry Implications related to\u00a0eBRC\">Practical &amp; Industry Implications related to\u00a0eBRC<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#Partial_Realisations_of_Export_Proceeds\" title=\"Partial Realisations of Export Proceeds\">Partial Realisations of Export Proceeds<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#Increased_Compliance_Reconciliation_Effort\" title=\"Increased Compliance &amp; Reconciliation Effort\">Increased Compliance &amp; Reconciliation Effort<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#Compliance_Action_Points_for_Exporters\" title=\"Compliance Action Points for Exporters\">Compliance Action Points for Exporters<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#Services_Available_Under_the_eBRC_Module\" title=\"Services Available Under the eBRC Module\">Services Available Under the eBRC Module<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#DGFT_%E2%80%93_Enhanced_Self-Certification_Framework_Legal_Reference\" title=\"DGFT \u2013 Enhanced Self-Certification Framework\u00a0Legal Reference\">DGFT \u2013 Enhanced Self-Certification Framework\u00a0Legal Reference<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/mandatory-gst-invoice-details-in-ebrc-w-e-f-13-01-2026\/#About_IFCCL\" title=\"About IFCCL\u00a0\">About IFCCL\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"307\" data-end=\"551\"><span class=\"ez-toc-section\" id=\"What_is_an_Electronic_Bank_Realization_Certificate_eBRC\"><\/span><strong><span style=\"color: #000080;\">What is an <a href=\"https:\/\/carajput.com\/blog\/tag\/electronic-bank-realisation-certificate-ebrc\/\">Electronic Bank Realization Certificate (eBRC)<\/a>?<\/span>\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"307\" data-end=\"551\">An Electronic Bank Realisation Certificate (eBRC) is a digitally generated document issued by an authorized dealer bank to confirm that an exporter has received foreign exchange against an export of goods or services. It is the core proof of realization of export proceeds, replacing the old physical BRC. Only authorized Dealer Category\u2011I Banks (banks allowed to deal in forex by RBI) can issue eBRCs.\u00a0 Examples: SBI, HDFC, ICICI, Axis, Bank of Baroda, etc.<\/p>\n<p data-start=\"307\" data-end=\"551\"><span style=\"color: #000080;\"><strong>eBRC is mandatory because it is the only acceptable proof for\u00a0<\/strong><\/span><\/p>\n<ul>\n<li data-start=\"307\" data-end=\"551\">DGFT Applications: MEIS \/ SEIS \/ RoDTEP \/ ROSCTL claims, EPCG \/ Advance Authorisation closure &amp; Status House Certificate (Export House, Star Export House)<\/li>\n<li>FEMA Compliance : <span style=\"font-size: 16px;\">Confirms receipt of foreign remittance within RBI-prescribed timelines.<\/span><\/li>\n<li>Statutory Audit &amp; Certifications : <span style=\"font-size: 16px;\">Export turnover verification &amp; <\/span><span style=\"font-size: 16px;\">Banker certificates for export incentives<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>An <a href=\"https:\/\/carajput.com\/blog\/tag\/electronic-bank-realisation-certificate-ebrc\/\">eBRC<\/a> generally contains:<\/strong><\/span><\/p>\n<div>\n<div class=\"___i31lg00 f10pi13n f14t3ns0 f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1hm93bs f1ddd56o f16vktn6 f1enuhaj fdclmfp f1ev3kgc ftgm304 f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f1s2k7dp f8fmt76 fjvbh62 fysh76l fic4ptz f1yenhzu f1yn6nvh f14tj6oe f1jq587y f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f70r78m f4zgifc fk1v6el f16pyhcb fo436u6 fzy4j18 fc43013 f1hmrcvb fc4t9fq fgp09rh fjnyn6r\" style=\"height: 347px;\" width=\"1084\">\n<tbody>\n<tr>\n<th>Particular<\/th>\n<th>Details<\/th>\n<\/tr>\n<tr>\n<td>IEC<\/td>\n<td>Exporter\u2019s Import Export Code<\/td>\n<\/tr>\n<tr>\n<td>Bank AD Code<\/td>\n<td>The bank branch\u2019s AD Code<\/td>\n<\/tr>\n<tr>\n<td>Shipping Bill No. &amp; Date<\/td>\n<td>Export document reference<\/td>\n<\/tr>\n<tr>\n<td>Invoice No. &amp; Date<\/td>\n<td>Commercial invoice<\/td>\n<\/tr>\n<tr>\n<td>Realised Amount<\/td>\n<td>Amount received in foreign currency<\/td>\n<\/tr>\n<tr>\n<td>INR Equivalent<\/td>\n<td>Converted value<\/td>\n<\/tr>\n<tr>\n<td>FIRC No.<\/td>\n<td>Reference of foreign inward remittance<\/td>\n<\/tr>\n<tr>\n<td>Purpose Code<\/td>\n<td>RBI FEMA purpose code<\/td>\n<\/tr>\n<tr>\n<td>Realisation Date<\/td>\n<td>Date foreign exchange credited<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_difference_between_FIRC_and_eBRC\"><\/span><span style=\"color: #000080;\"><strong>What is the difference between FIRC and eBRC?\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<div class=\"___i31lg00 f10pi13n f14t3ns0 f1nbblvp fat0sn4 f1ov4xf1 fekwl8i f1lmfglv f1oz7aqm f1abmfm4 f1w619qj f16h0jq8\">\n<table class=\"___1hm93bs f1ddd56o f16vktn6 f1enuhaj fdclmfp f1ev3kgc ftgm304 f1uinfot fibjyge fvueend f9yszdx f1fu4s3n f3l3pb3 f1s2k7dp f8fmt76 fjvbh62 fysh76l fic4ptz f1yenhzu f1yn6nvh f14tj6oe f1jq587y f1el8yx3 f1pymoxg f1ofu761 fe6itr f7coize f1794535 f70r78m f4zgifc fk1v6el f16pyhcb fo436u6 fzy4j18 fc43013 f1hmrcvb fc4t9fq fgp09rh fjnyn6r\" style=\"height: 216px;\" width=\"1105\">\n<tbody>\n<tr>\n<th><span style=\"color: #000080;\">Particular<\/span><\/th>\n<th><span style=\"color: #000080;\">FIRC<\/span><\/th>\n<th><span style=\"color: #000080;\">eBRC<\/span><\/th>\n<\/tr>\n<tr>\n<td>Issued by<\/td>\n<td>Bank branch<\/td>\n<td>Bank uploaded on DGFT portal<\/td>\n<\/tr>\n<tr>\n<td>Purpose<\/td>\n<td>Proof of receipt of foreign remittance<\/td>\n<td>Proof of export proceeds realisation<\/td>\n<\/tr>\n<tr>\n<td>Acceptability<\/td>\n<td>Limited<\/td>\n<td>Mandatory for DGFT\/GST\/Customs<\/td>\n<\/tr>\n<tr>\n<td>Linkage<\/td>\n<td>Not linked to shipping bill<\/td>\n<td>Linked to shipping bill &amp; IEC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2 data-start=\"185\" data-end=\"228\"><span class=\"ez-toc-section\" id=\"Mandatory_GST_Invoice_Details_in_eBRC_wef_13012026\"><\/span><span style=\"color: #000080;\">Mandatory GST Invoice Details in eBRC\u00a0(w.e.f. 13.01.2026)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The Directorate General of Foreign Trade has introduced mandatory GST-level reporting in the Electronic Bank Realization Certificate (eBRC) to strengthen the linkage between exports, GST invoices, and foreign exchange realization, effective\u00a0from 13 January 2026 via issue Public Notice No. 42 dated 09.01.2026.<\/p>\n<p data-start=\"307\" data-end=\"551\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-9964\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/DGFT.jpeg\" alt=\"Mandatory Details in eBRC (w.e.f. 13.01.2026)\" width=\"1184\" height=\"1672\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/DGFT.jpeg 828w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/DGFT-212x300.jpeg 212w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/DGFT-725x1024.jpeg 725w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/DGFT-768x1084.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/01\/DGFT-800x1129.jpeg 800w\" sizes=\"(max-width: 1184px) 100vw, 1184px\" \/><\/p>\n<h2 data-start=\"558\" data-end=\"609\"><span class=\"ez-toc-section\" id=\"what_are_the_mandatory_Details_in_eBRC_wef_13012026\"><\/span><span style=\"color: #000080;\">what are the mandatory Details in eBRC (w.e.f. 13.01.2026)?\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"611\" data-end=\"719\">Banks will now be required to capture the following invoice-wise GST particulars while generating Electronic Bank Realization Certificates (eBRCs):<\/p>\n<ul data-start=\"721\" data-end=\"796\">\n<li data-start=\"721\" data-end=\"748\">\n<p data-start=\"723\" data-end=\"748\">GSTIN of the exporter<\/p>\n<\/li>\n<li data-start=\"749\" data-end=\"773\">\n<p data-start=\"751\" data-end=\"773\">GST Invoice Number<\/p>\n<\/li>\n<li data-start=\"774\" data-end=\"796\">\n<p data-start=\"776\" data-end=\"796\">GST Invoice Date<\/p>\n<\/li>\n<\/ul>\n<p>Banks directly transmit Inward\/Outward Remittance Messages\/ORM (Inward\/Outward Remittance Messages) to the Directorate General of Foreign Trade. Exporters self-certify and generate eBRCs on the Directorate General of Foreign Trade portal based on bank-uploaded Inward\/Outward Remittance Messages (IRMs). The system supports invoice-level and remittance-level mapping, partial realizations, and bulk operations.<\/p>\n<h2 data-start=\"803\" data-end=\"835\"><span class=\"ez-toc-section\" id=\"What_are_the_changes_in_the_Electronic_Bank_Realization_Certificate_eBRC_format\"><\/span><span style=\"color: #000080;\">What are the changes in the Electronic<strong data-start=\"374\" data-end=\"461\">\u00a0Bank Realization Certificate (<\/strong>eBRC) format?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 211px;\" width=\"1124\" data-start=\"837\" data-end=\"1159\">\n<thead data-start=\"837\" data-end=\"879\">\n<tr data-start=\"837\" data-end=\"879\">\n<th data-start=\"837\" data-end=\"856\" data-col-size=\"md\">Earlier Position<\/th>\n<th data-start=\"856\" data-end=\"879\" data-col-size=\"sm\">Revised Requirement<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"921\" data-end=\"1159\">\n<tr data-start=\"921\" data-end=\"1000\">\n<td data-start=\"921\" data-end=\"962\" data-col-size=\"md\">GSTIN embedded in address\/IEC branch<\/td>\n<td data-col-size=\"sm\" data-start=\"962\" data-end=\"1000\">Separate dedicated GSTIN field<\/td>\n<\/tr>\n<tr data-start=\"1001\" data-end=\"1082\">\n<td data-start=\"1001\" data-end=\"1046\" data-col-size=\"md\">Invoice details optional \/ reference-based<\/td>\n<td data-col-size=\"sm\" data-start=\"1046\" data-end=\"1082\">Invoice No. &amp; Date mandatory<\/td>\n<\/tr>\n<tr data-start=\"1083\" data-end=\"1159\">\n<td data-start=\"1083\" data-end=\"1124\" data-col-size=\"md\">One eBRC per Shipping Bill (generally)<\/td>\n<td data-col-size=\"sm\" data-start=\"1124\" data-end=\"1159\">Invoice-linked eBRCs likely<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2 data-start=\"1166\" data-end=\"1205\"><span class=\"ez-toc-section\" id=\"Practical_Industry_Implications_related_to_eBRC\"><\/span><span style=\"color: #000080;\">Practical &amp; Industry Implications related to\u00a0<\/span><span style=\"color: #000080;\">eBRC<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li data-start=\"1166\" data-end=\"1205\">Multiple Invoices under One Shipping Bill : Common in cases where\u00a0<span style=\"font-size: 16px;\">one customer order is dispatched through <\/span>multiple vehicles &amp; <span style=\"font-size: 16px;\">exports are <\/span>consolidated from multiple suppliers, which impacts\u00a0that Electronic Bank Realization Certificate <span style=\"font-size: 16px;\">generation may shift from shipping bill-wise<\/span> to invoice-wise. Shift from shipping bill\u2013centric to invoice-centric compliance.<\/li>\n<li data-start=\"1166\" data-end=\"1205\">Export ensures accurate invoice data (GSTIN, Invoice No., Date) is shared with banks. Tracking partial realizations carefully may result in multiple eBRCs per invoice. Strengthen reconciliation controls across GST invoices, shipping bills, IRMs, and eBRCs. Exporters must note that it is essential for GST refunds, RoDTEP, drawback, MEIS-linked legacy claims, and Directorate General of Foreign Trade incentives.<\/li>\n<\/ul>\n<h3 data-start=\"1497\" data-end=\"1546\"><span class=\"ez-toc-section\" id=\"Partial_Realisations_of_Export_Proceeds\"><\/span><span style=\"color: #000080;\">Partial Realisations of Export Proceeds<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"1547\" data-end=\"1578\">Where payments are received as advance, part payment, or final payment.\u00a0 which impacts the multiple electronic bank realization certificates against a single GST invoice &amp; Each eBRC must reference the same GST invoice details<\/li>\n<\/ul>\n<h3 data-start=\"1753\" data-end=\"1805\"><span class=\"ez-toc-section\" id=\"Increased_Compliance_Reconciliation_Effort\"><\/span><span style=\"color: #000080;\">Increased Compliance &amp; Reconciliation Effort<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"1807\" data-end=\"1827\">Exporters will need Invoice-level mapping between GST invoices, Shipping Bills, Foreign inward remittances, and strong coordination with Banks, Customs brokers, ERP\/accounting teams<\/li>\n<\/ul>\n<h3 data-start=\"2023\" data-end=\"2067\"><span class=\"ez-toc-section\" id=\"Compliance_Action_Points_for_Exporters\"><\/span><span style=\"color: #000080;\">Compliance Action Points for Exporters<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"2069\" data-end=\"2229\">The exporter must ensure GST invoice numbers and dates are correctly communicated to banks &amp; maintain invoice-wise realization tracking; also review ERP capability for Invoice-level export reconciliation along with Partial payment tracking; sensitize banks on correct GSTIN tagging &amp; Prepare for higher scrutiny in RoDTEP, Duty Drawback, GST refunds, DGFT incentive claims<\/li>\n<li data-start=\"2453\" data-end=\"2486\">System Readiness (Expected) :\u00a0DGFT is expected to update the Directorate General of Foreign Trade\u00a0portal, modify bulk upload templates, and enable invoice-wise\u00a0eBRC mapping\u00a0to ease compliance under the revised framework.<\/li>\n<li data-start=\"2663\" data-end=\"2706\">Strategic Objective Behind the Change to <span style=\"font-size: 16px;\">Plug gaps between <\/span>GST exports &amp; FEMA realization, which <span style=\"font-size: 16px;\">Improve <\/span>data integrity<span style=\"font-size: 16px;\"> across GST\u2013Customs\u2013DGFT Banking systems &amp; r<\/span><span style=\"font-size: 16px;\">educe misuse of export incentives and refund claims<\/span><\/li>\n<li data-start=\"2893\" data-end=\"2921\">The Electronic Bank Realisation Certificate is no longer just a foreign exchange document\u2014it is now a GST-linked compliance instrument. Exporters must move from shipping bill\u2013centric tracking to invoice-centric tracking.<\/li>\n<li data-start=\"2893\" data-end=\"2921\">eBRC has evolved from a mere realization proof to a core data-validation document linking GST, Customs, FEMA, and Directorate General of Foreign Trade systems. Robust invoice-level controls and bank coordination are now non-negotiable.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Services_Available_Under_the_eBRC_Module\"><\/span><span style=\"color: #000080;\"><strong>Services Available Under the eBRC Module<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"1272\" data-end=\"1302\">Inward\/Outward Remittance Messages\/ORM Repository: <span style=\"font-size: 16px;\">Search &amp; view <\/span>inward and outward remittances<span style=\"font-size: 16px;\"> uploaded by banks (PAN-wise) &amp; <\/span><span style=\"font-size: 16px;\">outward remittances auto-linked to corresponding inward remittances.<\/span><\/li>\n<li data-start=\"1456\" data-end=\"1500\">Generate eBRC (Self-Certification) : <span style=\"font-size: 16px;\">Generate eBRC against <\/span>one or multiple IRMs<span style=\"font-size: 16px;\"> as per self-certification rules.<\/span><\/li>\n<li data-start=\"1584\" data-end=\"1612\">Bulk Generate eBRC : <span style=\"font-size: 16px;\">Invoice\/remittance-wise <\/span>bulk self-certification<span style=\"font-size: 16px;\"> to reduce manual effort.<\/span><\/li>\n<li data-start=\"1693\" data-end=\"1721\">View\/Cancel eBRC: <span style=\"font-size: 16px;\">View issued eBRCs &amp; cancel unutilized<\/span>\u00a0eBRCs<span style=\"font-size: 16px;\"> (critical for avoiding double benefits).<\/span><\/li>\n<li data-start=\"1815\" data-end=\"1847\">Inward\/Outward Remittance Messages Utilization Report: <span style=\"font-size: 16px;\">Download detailed utilization linking <\/span><span style=\"font-size: 16px;\">IRM \u2194 Shipping Bill\/Invoice \u2194<a href=\"https:\/\/www.caindelhiindia.com\/blog\/category\/dgft\/\"> eBRC<\/a><\/span><\/li>\n<li data-start=\"1931\" data-end=\"1954\">View Any eBRC: <span style=\"font-size: 16px;\">View eBRC details using <\/span>IEC +<a href=\"https:\/\/www.caindelhiindia.com\/blog\/category\/dgft\/\"> eBRC number<span style=\"font-size: 16px;\">.<\/span><\/a><\/li>\n<li data-start=\"2005\" data-end=\"2028\">Bulk Download : <span style=\"font-size: 16px;\">Bulk download inward\/outward remittance messages\/ORM\/eBRC<\/span><span style=\"font-size: 16px;\">\u00a0data for audit &amp; reconciliation.<\/span><\/li>\n<li data-start=\"2100\" data-end=\"2134\">Respond to Bank\/Agency: <span style=\"font-size: 16px;\">Online response to <\/span>flags raised<span style=\"font-size: 16px;\"> by banks or government agencies.<\/span><\/li>\n<\/ul>\n<h3 data-start=\"283\" data-end=\"330\"><span class=\"ez-toc-section\" id=\"DGFT_%E2%80%93_Enhanced_Self-Certification_Framework_Legal_Reference\"><\/span><span style=\"color: #000080;\">DGFT \u2013 Enhanced Self-Certification Framework\u00a0<\/span><span style=\"color: #000080;\">Legal Reference<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"355\" data-end=\"878\">\n<li data-start=\"355\" data-end=\"480\">\n<p data-start=\"357\" data-end=\"480\">Para 1.07 of the Foreign Trade Policy (FTP)\u2014Commitment to efficient, transparent, and accountable trade facilitation.<\/p>\n<\/li>\n<li data-start=\"481\" data-end=\"622\">\n<p data-start=\"483\" data-end=\"622\">Trade Notice No. 33\/2023-24 dated 10.11.2023 \u2013 Roll-out of the enhanced eBRC system based on electronic remittance data from banks.<\/p>\n<\/li>\n<li data-start=\"623\" data-end=\"744\">\n<p data-start=\"625\" data-end=\"744\">Trade Notice No. 02\/2025-26 \u2013 Introduction of mandatory \u201cMode of Export of Services\u201d field for service exports.<\/p>\n<\/li>\n<li data-start=\"745\" data-end=\"878\">\n<p data-start=\"747\" data-end=\"878\">Public Notice No. 42 dated 09.01.2026 \u2013 Mandatory GST invoice details in eBRC w.e.f. 13.01.2026<\/p>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"About_IFCCL\"><\/span><span style=\"color: #000080;\">About IFCCL\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div>IFCCL offers comprehensive GST compliance and advisory solutions, helping businesses navigate every stage of the indirect tax framework with confidence. Our team specialises in GST registration and GST return filing, ensuring seamless onboarding and accurate monthly\/quarterly submissions. As a leading GST expert in Delhi, IFCCL provides complete GST filing services, covering reconciliations, audits, notices, and end\u2011to\u2011end compliance management. We act as a trusted GST tax consultant for companies seeking clarity on input tax credits, supply classifications, e\u2011invoicing requirements, and transitional rules. Our specialised GST advisory services keep clients updated on all 2026 GST updates\u00a0and new GST\u00a0updates, enabling proactive compliance. With strong expertise in business tax consultancy and indirect taxation, IFCCL ensures that businesses maintain full regulatory alignment while optimising tax positions under India\u2019s GST law. Contact us at 9555 555 480 or Singh@carajput.com\/singh@caindelhindia.com<\/div>\n","protected":false},"excerpt":{"rendered":"<p>What is an Electronic Bank Realization Certificate (eBRC)?\u00a0 An Electronic Bank Realisation Certificate (eBRC) is a digitally generated document issued by an authorized dealer bank to confirm that an exporter has received foreign exchange against an export of goods or services. It is the core proof of realization of export proceeds, replacing the old physical &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[41],"tags":[1269],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9963"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=9963"}],"version-history":[{"count":6,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9963\/revisions"}],"predecessor-version":[{"id":10125,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9963\/revisions\/10125"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}