What is an e-BRC (electronic Bank Realisation Certificate)?
- Verified by:
- Editorial team
- Published
- Last modified
- Reading time
- 4 min read
Short answer
An e-BRC (electronic Bank Realisation Certificate) is DGFT's confirmation that an exporter has received payment against an export of goods or services.1 Since Trade Notice 33/2023-24 of 10 November 2023, exporters self-certify e-BRCs on the DGFT portal.2 They use the electronic Inward Remittance Messages (IRMs) that banks send directly to DGFT.12
| Full form | Governed by | Who needs it | Where it is used | Related terms |
|---|---|---|---|---|
| Electronic Bank Realisation Certificate | DGFT, Trade Notice 33/2023-24 and FAQs on self-generation of eBRC (March 2024)12 | Exporters who need proof of realisation, for example for GST refunds or Foreign Trade Policy benefits1 | The DGFT portal, from bank IRM data2 | FIRA, FIRC, IRM number, IEC, EDF, purpose code |
An e-BRC is proof, on a government system, that your export was paid for. Banks used to issue Bank Realisation Certificates; now the exporter generates the electronic version on the Directorate General of Foreign Trade (DGFT) portal from data the bank has already reported.12
What does an e-BRC mean in simple words?
An e-BRC is a certificate you create on the DGFT portal when you need official proof that a foreign payment was realised against your export. DGFT's FAQs describe it as confirmation that the exporter has received payment from the buyer against the export of goods or services.1
- Who creates it: the exporter, by self-certification.2
- Based on: the inward remittances the bank reports to DGFT.2
- Earlier version: paper Bank Realisation Certificates issued by banks.
Why does an e-BRC matter for Indian exporters and freelancers?
An e-BRC matters for Indian exporters and freelancers when they need official proof of realisation for a tax refund or a trade benefit.
- GST: an agency or IT company exporting under a Letter of Undertaking (LUT) and claiming refunds of input tax credit uses e-BRCs as evidence that payment was received. DGFT says that when you generate an e-BRC by branch, the GSTIN is filled in automatically so the exporter can take advantage of GST benefits.1
- Foreign Trade Policy: schemes and status holder applications rely on realised export values.
- Bank and income tax records: a freelancer who only needs proof of each receipt usually relies on the FIRA or bank advice instead.
How does an e-BRC work?
An e-BRC works by linking a bank's Inward Remittance Message (IRM) to your export on the DGFT portal. An IRM number is assigned by the bank to an inward remittance transaction and used to link it to the exporter's account.1 Banks send IRMs directly to DGFT, and exporters use them to self-certify e-BRCs.2
- Service code: you must choose the Services Accounting Code (SAC) that corresponds to the purpose code, using DGFT's purpose code to SAC mapping.1
- Mode of export: for the Services Export category, Trade Notice 02/2025-26 of 21 April 2025 made a "Mode of Export of Services" field mandatory.2
- Reports: the portal also lets you view and cancel unutilised e-BRCs and download an IRM utilisation report.2
How do you generate an e-BRC?
You generate an e-BRC on the DGFT portal in three steps that DGFT lists:1
- Register: register on the DGFT website as an importer or exporter.
- Link your IEC: link your existing IEC or apply for a new one.
- Generate: go to Services, then eBRC, then Generate eBRC, and select the IRMs to use.
For example, an IT services company preparing a GST refund claim selects the IRMs for the quarter's receipts, picks the SAC that matches each purpose code and generates the e-BRCs. If a purpose code is wrong, DGFT says exporters must contact the bank to change it, and banks can amend the IRM.1 Step-by-step screens are in e-BRC on the DGFT portal.
What is the difference between an e-BRC, a FIRA and the EDF?
An e-BRC is a DGFT certificate generated by you, a FIRA or FIRC is issued by your bank or payment provider for a receipt, and the EDF is the declaration you give your bank under RBI's FEMA rules.12
| Document | Who issues it | What it shows | Best for |
|---|---|---|---|
| e-BRC | The exporter, on the DGFT portal, from bank IRM data12 | That payment was received against an export | GST refunds and Foreign Trade Policy benefits |
| FIRA or FIRC | The bank or payment provider | That a foreign remittance was received | Proof of each receipt for the bank and income tax |
| EDF | The exporter, to the bank | The export value, so the bank can track it | Meeting the FEMA declaration rule |
Filing one does not replace the others. See FIRC vs FIRA vs e-BRC and what is an EDF.
What do people get wrong about e-BRCs?
People most often expect the bank to issue the e-BRC, when the exporter now self-certifies it on the DGFT portal.2
- Bank-issued: banks send IRMs; you generate the e-BRC.2
- Every receipt: there is no general requirement that every receipt needs an e-BRC.
- Fixing codes on the portal: a wrong purpose code is corrected by the bank, not on the DGFT portal.1
- EDF replacement: an e-BRC does not replace the EDF.
Which terms are related to e-BRC?
These terms come up alongside e-BRCs for exporters.
- FIRA: the receipt advice from a bank or provider.
- FIRC: the bank certificate for an inward remittance.
- IEC code: the code you link on the DGFT portal.
- DGFT: the office that runs the e-BRC system.
- RBI purpose code: the code that maps to the SAC on an e-BRC.
- EDF: the export declaration you give your bank.
How did we verify this?
We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.
Frequently asked questions
Do I need an IEC to generate an e-BRC?+
You need an IEC to generate an e-BRC. DGFT's steps start with registering on its website and linking an existing IEC or applying for a new one, before going to Services, eBRC, Generate eBRC and selecting the inward remittance messages to use.1
What if the purpose code on the remittance is wrong for my e-BRC?+
Ask your bank to correct a wrong purpose code before you generate the e-BRC. DGFT says exporters must contact the bank to change a purpose code, and banks can amend the IRM and send the updated details to DGFT, after which the corrected remittance can be used.1
Do service exporters have to generate e-BRCs?+
There is no general requirement that every receipt needs an e-BRC. Service exporters generate e-BRCs when they need proof of realisation, for example to claim GST refunds or Foreign Trade Policy benefits; a freelancer who needs only proof of each receipt usually relies on the FIRA or bank advice.
Can I cancel an e-BRC I have generated?+
The DGFT eBRC services page lets exporters view and cancel unutilised e-BRCs and download an IRM utilisation report.2 Check whether an e-BRC has already been used for a refund or benefit claim before you try to cancel it, because the portal's cancel option is for unutilised e-BRCs.
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
What is the difference between FIRC, FIRA and e-BRC for service exporters?
What FIRC, FIRA and e-BRC are, who issues each, how e-BRC works on the DGFT portal, and which documents Indian service exporters should keep for GST and tax.
RBI and FEMAHow do you generate an e-BRC on the DGFT portal for exported services?
Step-by-step guide to self-generating an e-BRC on the DGFT portal for service exports: IEC link, IRMs, IT vs non-IT rules, SAC codes, mode of export, bulk upload.
RBI and FEMAWhat is the difference between a BRC and an e-BRC?
What 'BRC' means today, how bank-issued e-BRCs differ from the self-certified e-BRCs exporters now create on DGFT, and what to do with older certificates.
GlossaryWhat is a FIRA?
A FIRA is the Foreign Inward Remittance Advice a bank or platform issues when foreign money is credited to you in India. What it shows and why exporters keep it.