eBRC compliance

eBRC compliance

Record and track electronic Bank Realization Certificates for your export invoices. Since January 13, 2026, every eBRC requires your GSTIN, GST Invoice Number, and GST Invoice Date.

What is an eBRC

An electronic Bank Realization Certificate confirms that export proceeds were realized against a specific declaration. Your AD bank generates it when an Inward Remittance Message (IRM) is matched to your EDPMS entry.

You need an eBRC for:

• DGFT export incentives — MEIS, RoDTEP, SEIS claims
• ITC refunds — Input Tax Credit refund on zero-rated supplies
• Duty drawback — Customs duty refund on exported goods
• EDPMS closure — The entry closes once the eBRC is generated

GSTIN requirement (January 13, 2026)

DGFT Public Notice No. 42/2025-26 (January 9, 2026) made three fields mandatory in Appendix 2U of the eBRC:

Field	Source	Editable in app
GSTIN	Your GST registration number	Yes — you enter it
GST Invoice Number	The export invoice number	No — auto-populated from the invoice
GST Invoice Date	The export invoice date	No — auto-populated from the invoice

The app auto-populates the invoice number and date as read-only fields. You enter your GSTIN in the BRC dialog.

Updating BRC status

1. Open the export invoice detail page.
2. Click the BRC status badge.
3. Select a status from the dropdown:

Status	When to use
Pending	Default — payment not yet realized or eBRC not yet applied for
Applied	You have submitted the eBRC application on the DGFT portal
Received	The eBRC has been generated and you have a copy
Not Required	The invoice does not need an eBRC (e.g. advance against future exports)

4. Click Save Changes.

Filling in eBRC details

When you set the status to Received, additional fields appear:

1. Check the e-BRC (Auto-generated) checkbox if the certificate was electronically generated from DGFT.
2. Enter your GSTIN (15 characters, e.g. 22AAAAA0000A1Z5). The field validates the format automatically.
3. Verify the Invoice Number and Invoice Date fields. These are read-only and auto-populated from the invoice.
4. Pick the eBRC Generation Date — the date DGFT generated the certificate.
5. Pick the eBRC Application Date — the date you submitted the application.
6. Enter the BRC Number (e.g. BRC/2025/00001) and BRC Date.
7. Optionally upload a document (PDF, JPG, or PNG).
8. Add any Notes if needed.
9. Click Save Changes.

Note: The dialog warns you if the e-FIRC has not been received yet. Obtain your e-FIRC before applying for the eBRC on the DGFT portal.

Payment types

Each payment or allocation against an invoice has a type that describes its nature:

Type	Description	When it applies
Advance Payment	Payment received before goods are shipped or services are rendered	Pre-delivery deposits, milestone-based contracts
Part Payment	Partial payment against the invoiced amount	Instalment schedules, progress billing
Final Payment	The closing payment that completes the invoice amount	Last instalment, balance settlement

Payment types appear in the payment allocation dialog and in the realization tracker breakdown.

Consolidated remittances

When a single bank transfer covers multiple invoices, toggle Consolidated on in the payment record and enter the Remittance Reference from your bank.

A consolidated remittance needs to be allocated across the invoices it covers. Use the payment allocation dialog to distribute the amount.

Allocating payments across invoices

The Allocate Payment to Invoices dialog lets you distribute a single payment across multiple invoices:

1. Open an invoice payment that is marked as consolidated, or click Allocate on any payment.
2. The dialog header shows the total payment amount and currency.
3. Click + Add Allocation to add a row.
4. For each row:
   • Select an Invoice from the dropdown (shows unpaid and partially paid invoices in the same currency).
   • Enter the Amount to allocate to that invoice.
   • Choose the Type — Advance Payment, Part Payment, or Final Payment.
5. Watch the Remaining amount at the top. It updates as you add allocations. The total cannot exceed the payment amount.
6. Add more rows as needed, or click the remove button to delete a row.
7. Click Save Allocations.

The app validates that each allocation has an invoice selected and an amount greater than zero.

Realization tracker

The realization tracker appears on the invoice detail page and shows how much of the invoice has been paid:

Progress bar — A horizontal bar fills from left to right as payments come in. The colour indicates the realization level:

Colour	Realization percentage
Green	100% or more — fully realized
Yellow	50% to 99% — partially realized
Red	Below 50% — needs attention

Summary stats — Below the progress bar:

• Total Amount — The invoice amount in foreign currency
• Total Paid — Amount received so far
• Advance Received — Advance payments recorded (shown only if greater than zero)
• Deadline — Days remaining until the realization deadline, or days overdue. Colour-coded: green if more than 90 days remain, yellow if 90 or fewer, red if overdue.

Allocation breakdown — If allocations exist, the tracker lists each payment type with the total allocated amount. This helps you see the split between advance, part, and final payments at a glance.

How realization percentage is calculated

The database computes the percentage automatically whenever a payment is added, updated, or deleted:

realization_percentage = (amount_paid_foreign / amount_foreign) × 100

The result is capped at 100%. If the invoice amount is zero, the percentage is zero.

You do not need to calculate or enter this value — it updates in real time as payments are recorded.

Tips

• Enter your GSTIN before applying on the DGFT portal. The app stores it per invoice so you can copy it directly into the portal form.
• Check e-FIRC status first. The eBRC depends on the e-FIRC being received. The dialog warns you if the e-FIRC is still pending.
• Upload the eBRC document. Keep a copy attached to the invoice for audit and record-keeping.
• Monitor the realization tracker weekly. Catching low-realization invoices early gives you time to follow up with clients before the FEMA deadline.
• Use consolidated remittances when appropriate. If your client sends one wire for multiple invoices, recording it as consolidated and allocating properly keeps your compliance data accurate.

Related articles

• Realization tracking — Track payment realization deadlines under FEMA
• e-FIRC management — Obtain and track Electronic Foreign Inward Remittance Certificates
• EDPMS monitoring — Monitor your entries in RBI's Export Data Processing and Monitoring System
• Export compliance report — View eBRC status and realization across all invoices
• Export invoicing — Create compliant export invoices
• RBI compliance — Full regulatory obligations and penalty framework