How do you generate an e-BRC on the DGFT portal for exported services?

An electronic Bank Realisation Certificate (e-BRC) is DGFT's record that an export has been paid for. Since DGFT's Trade Notice 33/2023-24 of 10 November 2023, exporters create e-BRCs themselves on the DGFT portal, using payment data their bank sends electronically.¹ Banks no longer issue them for remittances after each bank's cut-off date.³

This page is the step-by-step for service exporters: designers, developers, consultants, agencies and IT firms. For how e-BRCs compare with FIRAs and FIRCs, see FIRC vs FIRA vs e-BRC; for how the self-certified e-BRC differs from bank-issued certificates, see BRC vs e-BRC.

What is an e-BRC on the DGFT portal?

An e-BRC on the DGFT portal is the electronic Bank Realisation Certificate an exporter self-generates from the bank's Inward Remittance Message (IRM), used as proof of realisation for GST refunds and Foreign Trade Policy benefits.¹² DGFT's user guide describes it as establishing inward remittance details "to avail various benefits under the Foreign Trade Policy and other tax exemptions and refunds under the GST provisions".²

• GST refunds: rule 89(2)(c) of the CGST Rules asks a refund claimant exporting services for a statement of invoices with the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates.⁹ See GST refund on export of services.
• Bill ID: DGFT's FAQs say the "Bill ID" on the certificate is your invoice number.³
• EDPMS: DGFT's FAQs note that EDPMS (RBI's export monitoring system run by banks) and the e-BRC system are separate, so generating an e-BRC does not by itself close a bank's export entry.³

Requirements for a GST refund can vary by jurisdiction, so confirm your documents with a GST practitioner before filing.

Who can generate an e-BRC on the DGFT portal?

An IEC holder whose bank reports a trade-account remittance as an IRM can generate an e-BRC on the DGFT portal.¹²³ Banks send IRMs for trade-account remittances only, and since IECs are linked to PAN, only the IEC holder sees their IRMs.¹

Before generating an e-BRC on DGFT you need four things:²³

• DGFT login: a DGFT website login registered as an importer/exporter.
• Linked IEC: an Importer-Exporter Code (IEC) linked to that login. DGFT's user guide says you link an existing IEC or apply for a new one. See how to apply for an IEC.
• IRM: an Inward Remittance Message from your bank for each foreign payment. DGFT's FAQs state an e-BRC cannot be generated without an IRM.
• Invoice details: including the SAC (Services Accounting Code) for the service.

Banks report IRMs on an account-credit basis without asking you for documents.³

How do you generate an e-BRC on the DGFT portal for exported services?

You generate an e-BRC on the DGFT portal for exported services by opening Generate e-BRC, entering the IRM, attaching the invoice, choosing the mode of export and self-certifying. The DGFT exporter user guide sets out this sequence:²

1. Log in at dgft.gov.in and go to Services, eBRC, Generate e-BRC.
2. Open the draft list and start a new e-BRC.
3. Choose the type "For export of Services", then the category IT or NON-IT.
4. Enter the IRM number and the amount for this e-BRC. The bank name, purpose code, IRM currency, remittance amount and available balance fill in automatically.
5. Add more IRMs if the rules allow clubbing (see below), then click Save & Next.
6. Enter or attach the invoice. For services, you can only attach invoices whose SAC code matches the service description.⁶
7. Select the Mode of Export of Services (required since 1 May 2025).⁵
8. Enter any deductions, such as bank charges, in the deduction fields, then self-certify and submit.

The finished e-BRC appears under My Dashboard, Repositories, Bills Repository, with bill type e-BRC.³

How does the IRM reach the DGFT portal?

The IRM reaches the DGFT portal when your bank pushes it for each foreign remittance credited to your account, once the bank has moved to the enhanced system. Each bank set its own cut-off date; IRMs dated on or after it come to DGFT for self-certification, while older ones follow the legacy process where the bank issues the e-BRC.¹³ DGFT lists banks and their cut-off dates on its on-boarding page; for example, it shows HDFC Bank live from 31 January 2024 and State Bank of India from 1 February 2024.⁸

To see your IRMs, log in and go to Services, eBRC, IRM/ORM repository. You can search by IRM number or bank and request a bulk download.²

Which rules and fields apply to services e-BRCs on DGFT?

DGFT validates each services e-BRC against the IRM's purpose code and its published rules, and since 1 May 2025 requires a mode of export.¹⁵⁶

The table above reproduces DGFT's general guidelines last updated 26 March 2024.⁶ DGFT publishes a purpose code to SAC mapping under Services, eBRC.³ A non-IT service, such as marketing or design, cannot use a SOFTEX-linked e-BRC; DGFT's FAQs say the purpose code on the IRM must first be amended to the correct services category.³ See purpose codes for freelancers.

How do you choose the mode of export on a services e-BRC?

You choose the mode of export on a services e-BRC from the four modes of the WTO's General Agreement on Trade in Services, which DGFT's Trade Notice 02/2025-26 dated 21 April 2025 made mandatory for services e-BRCs generated on or after 1 May 2025:⁵

The modes and definitions above follow the trade notice.⁵ Most freelancers and remote agencies use Mode 1.

What happens if an e-BRC on DGFT is wrong?

If an e-BRC on DGFT is wrong, you can cancel it yourself within 120 days of generating it; after 120 days, DGFT's FAQs say you must ask your bank, which flags the e-BRC, you then submit a cancellation request in response to the flag and the bank cancels it.³

• Legacy e-BRCs: you cannot cancel e-BRCs that a bank issued under the legacy system.³
• Wrong purpose code on the IRM: DGFT's FAQs say only the bank can amend it, so contact your bank.³
• Non-IT service on a SOFTEX-linked code: the purpose code must first be amended to the correct services category.³

Checking the IRM's purpose code before you generate the e-BRC avoids most cancellations.³

Which DGFT trade notices govern e-BRC generation for services?

E-BRC generation for services is governed by DGFT Trade Notice 33/2023-24, Trade Notice 12/2024-25 on bulk upload and API, and Trade Notice 02/2025-26 on the mode of export, with DGFT's published rules and FAQs.¹³⁵⁶⁷

Can you generate e-BRCs in bulk on DGFT?

You can generate e-BRCs in bulk on DGFT: Trade Notice 12/2024-25 dated 14 August 2024 introduced bulk upload and API integration from 20 August 2024.⁷ Bulk upload takes a spreadsheet mapping IRMs to invoices (Services, eBRC, Bulk Generate eBRC); the API lets accounting or ERP software request e-BRCs directly after you register the API consumer against your IEC.⁷³

What are the common mistakes when generating an e-BRC on DGFT?

The common mistakes when generating an e-BRC on DGFT are using the wrong category or purpose code, clubbing IRMs that cannot be combined, and attaching an invoice with a mismatched SAC code.³⁶

• Wrong category: IT services use only P0802, P0803, P0807 and P0103.⁶
• Mixed clubbing: IRMs must share currency and bank, and purpose codes cannot be mixed except P0103 with another code.⁶
• SAC mismatch: only invoices with SAC codes matching the service description can be attached.⁶
• Missing mode of export: the field is mandatory for services e-BRCs since 1 May 2025.⁵
• Waiting too long to fix errors: self-cancellation is possible only within 120 days.³

For example, a design studio that receives an advance under P0103 and the balance under a services code can club the two on one e-BRC, provided both IRMs are in the same currency from the same bank.⁶