DGFT Mandates Inclusion of GSTIN and GST Invoice Details in Amended e-BRC for Exporters [Read Notification]

The Directorate General of Foreign Trade (DGFT) has issued a public notice dated 09 January 2026, introducing changes to the format of the Electronic Bank Realisation Certificate (e-BRC) required to be submitted by exporters. The revised format now mandates the inclusion of key Goods and Services Tax (GST) related details including the GSTIN and details of the relevant GST invoice.

Electronic Bank Realisation Certificate - e-BRC

The e-BRC is a key document in India’s export ecosystem. The e-BRC is issued by authorised dealer banks and serves as official proof of realisation of export proceeds through banking channels. Exporters are mandatorily required to produce the e-BRC to avail benefits under the Foreign Trade Policy (FTP) including remission and incentive schemes.

Customs and tax authorities also rely on the e-BRCIt for verification of export-related claims.

The latest format amendment of the e-BRC sees the introduction of three new data fields in the existing e-BRC format: GSTIN, GST Invoice Number, and GST Invoice Date.

The intent behind inclusion of these GST details is to enable invoice-level linkage between export proceeds and GST records, essentially easing reconciliation of export turnover with GST filings and refund claims.

DGFT has also modified the earlier field titled “Address/GSTIN” to now read only “Address,” thereby segregating different types of details to reduce ambiguity during system-based validations.

The Directorate has informed that Appendix 2U of the Handbook of Procedures, 2023 which governs the issuance of e-BRCs has been revised to incorporate the new changes.

Annexured to the public notice is the revised Appendix-2U (Statement of Bank Realisation) and shall be applicable to all e-BRCs generated from January 13, 2026 onwards.

As inter-departmental cooperation increases, this change is slated to improve cross-verification mechanisms between DGFT systems, the GST Network, customs platforms and banking channels and help prevent misuse of export incentives, while reducing disputes related to GST refunds and incentive claims.

The public notice has been undersigned by Lav Agarwal, Director General of Foreign Trade & Ex-officio Additional Secretary to the Government of India.

Click on the blue button below to view the full public notice issued by the DGFT and the Appendix-2U (Statement of Bank Realisation).

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates