DGFT Updates eBRC Format: Key Changes to Appendix 2U in Handbook of Procedures 2023

The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce & Industry, Government of India, has issued Public Notice No. 42/2025-26 dated 9th January 2026, announcing significant amendments to Appendix 2U of the Handbook of Procedures, 2023. These changes pertain to the issuance of the Electronic Bank Realisation Certificate (eBRC), a critical document for exporters in India. The revised Appendix 2U will be operational from 13th January 2026.

What is an eBRC?

The Electronic Bank Realisation Certificate (eBRC) is a system-generated document that serves as proof of export proceeds received by exporters. It is an essential requirement for availing export benefits under the Foreign Trade Policy and is issued by banks through the DGFT platform.

Key Amendments to eBRC Format

The DGFT has introduced the following changes to the eBRC format to streamline export documentation and align it with current regulatory requirements:

1. Addition of New Fields 

To enhance the accuracy and comprehensiveness of export documentation, the following fields have been added to the eBRC format:

GSTIN: The Goods and Services Tax Identification Number of the exporter.
GST Invoice No: The unique number assigned to the GST invoice.
GST Invoice Date: The date on which the GST invoice was issued.

These additions aim to integrate GST-related details into the eBRC, ensuring better compliance and traceability of export transactions.

2. Modification of Existing Fields 

The field previously labeled as “Address/GSTIN” has been modified to “Address.” This change simplifies the format and separates GSTIN into its own dedicated field.

Revised eBRC Format 

The updated eBRC format now includes 20 fields, covering essential details such as firm name, address, IEC (Importer Exporter Code), shipping bill details, GST-related information, bank details, realised value, and QR code for online validation. Notable additions include:

GST Invoice No.  and GST Invoice Date (Fields 9 and 10).
QR Code for easy validation on the DGFT website.

The format also includes a note clarifying that the realised value may be denominated in foreign currency or INR and may vary based on INCOTERMS negotiated between the exporter and buyer.

Operationalisation of Changes 

The revised Appendix 2U will come into effect from 13th January 2026. Exporters and banks are advised to update their systems and processes to incorporate these changes for seamless compliance.

How to Validate eBRC Online 

The updated eBRC format includes a QR code that allows users to validate the certificate online. Exporters, banks, and other stakeholders can scan the QR code or visit the DGFT website (https://www.dgft.gov.in) and navigate to Services > eBRC > View Any eBRC for verification.

Importance of eBRC in Export Documentation

The eBRC plays a pivotal role in the export process, as it:

Serves as proof of receipt of export proceeds.
Facilitates the claiming of export incentives under the Foreign Trade Policy.
Ensures compliance with GST regulations by integrating GSTIN and invoice details.
Provides transparency and traceability in export transactions.

Conclusion

The amendments to Appendix 2U of the Handbook of Procedures, 2023, reflect the Government of India’s commitment to enhancing ease of doing business for exporters. By incorporating GST-related fields and simplifying the eBRC format, the DGFT aims to streamline export documentation and improve regulatory compliance. Exporters and banks should ensure timely adaptation to these changes to avoid disruptions in their operations.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: DGFT

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