What is the difference between a BRC and an e-BRC?

"Please send the BRC" is a request many freelancers and agencies get from a GST consultant or a refund officer, and it causes confusion because the paperwork has changed. This page explains what "BRC" means today, how an e-BRC issued by a bank differs from the self-certified e-BRC exporters now create, and what to do with certificates from before the switch.¹²

For the wider comparison with FIRC and FIRA (the bank or platform's remittance documents), see FIRC vs FIRA vs e-BRC. For step-by-step generation, see e-BRC on DGFT.

What is the difference between a BRC and an e-BRC?

A BRC (Bank Realisation Certificate) is a record that payment has been received against an export, and the e-BRC is the electronic version held on the Directorate General of Foreign Trade (DGFT) system.² The e-BRC is now the only form in use.¹² DGFT's FAQs define the e-BRC as a certificate issued by DGFT "as confirmation that the exporter has received payment from the buyer against the export of goods or services".²

• BRC in GST law: the term "Bank Realisation Certificate" survives in rule 89(2)(c) of the CGST Rules, which lists documents for a refund on export of services and refers to "the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates".⁴
• What a "BRC" request means: when a GST practitioner asks for a "BRC", they usually mean an e-BRC; a FIRC or FIRA may also satisfy the rule.⁴
• Two kinds of e-BRC: a bank-issued e-BRC under the legacy process, and a self-certified e-BRC created by the exporter on the DGFT portal.¹²

For example, a video editor billing a US studio who is asked for a "BRC" by a refund officer would normally hand over the e-BRC for that invoice.

Why did DGFT move to self-certification of e-BRCs?

DGFT moved to self-certification of e-BRCs to cut time and cost for exporters and reduce routine work for banks. Its user guide lists the advantages as generation from metadata without hard copies, no e-BRC charges to banks and no branch visits, digital exchange of e-BRCs with agencies such as RBI, CBDT, GSTN, STPI and SEZs, and a shift by banks to post-issue audit through their own risk systems.³

Who does the BRC and e-BRC process apply to?

The e-BRC process applies to IEC holders whose banks report trade-account remittances to DGFT as Inward Remittance Messages (IRMs).¹ Which kind of e-BRC applies depends on the date of the remittance against your bank's cut-off date.¹²

Bank cut-off dates differ, so check the bank's date on DGFT's on-boarding page before deciding which e-BRC applies.⁶

How do you self-certify an e-BRC on the DGFT portal?

You self-certify an e-BRC on the DGFT portal by matching the bank's Inward Remittance Messages to your invoices. Trade Notice 33/2023-24 set out the workflow:¹

1. Banks receiving export remittances push an electronic Inward Remittance Message (IRM) to DGFT, for trade-account remittances only.
2. The IRM is visible only to the IEC holder, because IECs are linked to PAN.
3. The exporter matches IRMs with invoices (or shipping bills or SOFTEX details) and self-certifies the e-BRC.
4. DGFT validates fields against the RBI purpose code in the IRM.
5. Banks can view every e-BRC created from their IRMs and can flag one for examination.

The "Bill ID" on the e-BRC is your invoice number, which makes reconciliation for GST refunds easier.² For screen-by-screen steps, see e-BRC on DGFT.

How do bank-issued and self-certified e-BRCs compare?

Bank-issued and self-certified e-BRCs differ mainly in who creates the certificate, when, and who can cancel it.¹²³ The pilot of self-certification started on 15 November 2023, and each bank set a cut-off date after completing testing.¹ DGFT's on-boarding page lists banks and cut-off dates, such as 31 January 2024 for HDFC Bank and ICICI Bank and 1 February 2024 for State Bank of India.⁶

The table above draws on Trade Notice 33/2023-24, DGFT's FAQs and the exporter user guide.¹²³ Both kinds sit on the same DGFT system, so the comparison matters mainly for older receipts.

What happens if an e-BRC is wrong or flagged?

A wrong self-certified e-BRC can be cancelled by the exporter within 120 days of generation; after that, the bank flags it, the exporter responds and the bank cancels it.¹²³ A wrong bank-issued e-BRC cannot be cancelled by the exporter; the bank cancels and reissues it.²

• Bank flag: DGFT's FAQs say a bank flagging an e-BRC in its RMS does not by itself affect the e-BRC's validity.²
• EDPMS: DGFT's FAQs say EDPMS (the RBI system banks use to monitor exports) and e-BRC are separate systems, so an e-BRC does not replace your bank's own closure of the export entry.²
• GST refunds: refund officers can differ on which documents they accept, so confirm with your GST practitioner whether an e-BRC, a FIRA, or both are needed for your claim.⁴

Correcting an e-BRC early keeps the cancellation in your own hands.²

Which DGFT and RBI rules govern BRCs and e-BRCs?

BRCs and e-BRCs are governed by DGFT's Trade Notice 33/2023-24 and its March 2024 FAQs, with rule 89(2)(c) of the CGST Rules setting the document list for GST refunds.¹²⁴ RBI's older e-BRC circular has been superseded.⁵

RBI's own circular on the subject, A.P. (DIR Series) Circular No. 04 dated 15 September 2017 on issuance of e-BRCs through EDPMS, appears in the list of circulars superseded from 1 October 2026 by RBI's Circular No. 20 of 16 January 2026.⁵ Under the legacy process, the bank generated the e-BRC and submitted it to DGFT, and DGFT's FAQs add that the earlier RBI guidelines on banks issuing e-BRCs were addressed to banks, tying issuance to the bank's own checks.¹²

What are the common mistakes with BRCs and e-BRCs?

The common mistakes with BRCs and e-BRCs are trying to fix bank-issued certificates yourself, missing receipts around the bank's cut-off date, and treating an e-BRC as closure in EDPMS.²

• Editing bank-issued e-BRCs: you cannot cancel them yourself; if one is wrong, ask the bank, which can cancel and reissue.²
• Gaps around the cut-off date: remittances before the cut-off should have a bank-issued e-BRC if you asked for one; remittances after it need you to self-certify.¹²
• Wrong category: generate e-BRCs from IRMs on the portal, choosing the right services category and mode of export.²
• No invoice match: the "Bill ID" on the e-BRC is your invoice number, so match each e-BRC to an invoice.²
• Assuming EDPMS closure: an e-BRC does not replace your bank's own closure of the export entry.²

Say a design agency has receipts from both December 2023 and March 2024 with HDFC Bank: the December receipt falls before the bank's 31 January 2024 cut-off and the March receipt after it, so the two need different e-BRC routes.⁶ Because the answer can depend on your bank and refund officer, confirm details with a chartered accountant or GST practitioner.