Online DGFT eBRC System

Importance of the DGFT eBRC System

The DGFT eBRC System (electronic Bank Realisation Certificate System) is one of the most important digital tools introduced to streamline India's foreign trade compliance. It acts as a critical bridge between exporters, banks, customs, and regulatory bodies, offering a seamless method of verifying that export proceeds have been realized in foreign currency and duly repatriated to India. This system is important for exporters, as it enables them to access export incentives, fulfil obligations under various trade and tax laws, and remain compliant with the Foreign Exchange Management Act (FEMA). The system’s importance extends beyond compliance, playing a transformative role in reducing paperwork, minimizing fraud, and accelerating the disbursal of government benefits.

 1. Mandatory Proof for Foreign Exchange Realisation

The core function of the DGFT eBRC System is to serve as a legally valid and digitally signed confirmation from the bank that the exporter has received payment in foreign currency for exported goods or services. As per India’s trade laws and FEMA regulations, exporters must realize export proceeds within a defined timeline (typically 9 months). The eBRC acts as the official proof that this realization has occurred, and is a non-negotiable requirement for receiving any export-linked financial benefit from the Indian government.

 2. Essential to Claim DGFT and GST Incentives

An exporter cannot avail themselves of major benefits under the Foreign Trade Policy (FTP) without a valid eBRC. These schemes include:

• MEIS (Merchandise Exports from India Scheme): Offers duty credits to goods exporters based on FOB value.
• SEIS (Service Exports from India Scheme): Provides rewards to service providers exporting from India.
• EPCG (Export Promotion Capital Goods Scheme): Allows duty-free imports of capital goods for production.
• Advance Authorisation Scheme: Permits duty-free import of inputs required for export production.
• TMA (Transport and Marketing Assistance Scheme): Supports transport costs for agricultural exports.

Likewise, under the Goods and Services Tax (GST) framework, the eBRC is mandatory for:

• Refund of IGST paid on exported goods and services.
• Refund of unutilized Input Tax Credit (ITC) for exports without payment of tax.
• Refunds for SEZ supplies and deemed exports.

Without eBRC, applications under these schemes would be deemed incomplete or invalid, directly affecting the exporter’s ability to recover taxes or earn incentives.

 3. Automated Cross-Verification Across Platforms

The DGFT eBRC System is integrated with multiple digital platforms, including:

• ICEGATE (Indian Customs EDI Gateway): Verifies shipping bill and export data.
• GSTN (Goods and Services Tax Network): Facilitates cross-verification of tax refunds.
• EDPMS (Export Data Processing and Monitoring System by RBI): Ensures compliance with FEMA timelines.
• State Government Portals: For claiming state-level subsidies and incentives.

This interconnected architecture ensures faster, automated verification, thereby eliminating manual errors, fake documents, and duplication of claims. It also reduces the need for physical inspection or repeated document submissions, enhancing transparency.

 4. Supports FEMA and Foreign Exchange Compliance

Under Section 8 of the FEMA Act, exporters must bring in foreign exchange from their overseas buyers within the time frame specified by RBI (currently 9 months from the date of export). eBRC serves as official evidence that the payment has been received and helps businesses demonstrate compliance during audits, assessments, or inspections.

Failure to produce eBRC within the prescribed time could result in penalties under FEMA and make the exporter ineligible for tax and incentive benefits.

 5. Used by State Governments and Other Agencies

Several state governments use eBRC data for distributing financial assistance, subsidies, and interest equalization benefits to exporters operating within their jurisdiction. Departments like Industries, Commerce, and MSME Development rely on eBRCs to verify export turnover and release corresponding financial aid.

Further, DGFT’s MoU with GSTN allows for real-time exchange of eBRC and IEC-related information, helping in the seamless processing of GST refunds and preventing misuse.

Uses and Benefits of DGFT eBRC System

The DGFT eBRC (electronic Bank Realisation Certificate) System offers a robust digital solution for managing and verifying export payment receipts in India’s foreign trade ecosystem. Introduced by the Directorate General of Foreign Trade (DGFT), this system has significantly transformed the way exporters, banks, and regulatory authorities interact when it comes to foreign exchange realization and incentive eligibility. By digitizing the BRC process, the eBRC system eliminates the need for physical coordination between banks and exporters, reduces administrative burden, enhances compliance, and accelerates the release of export-related benefits.

Uses of the DGFT eBRC System

1. Proof of Export Payment Realization

The eBRC serves as a digitally authenticated certificate issued by authorized banks, confirming that the exporter has received foreign currency from an overseas buyer. This document is essential for substantiating that the exporter has fulfilled the financial component of an export contract. It provides legal evidence of inward remittance and ensures regulatory accountability under the Foreign Exchange Management Act (FEMA), 1999.

2. Eligibility for DGFT Export Incentives

For any business seeking financial benefits under the Foreign Trade Policy (FTP), the eBRC is a mandatory document. It is required to apply under schemes such as:

• MEIS (Merchandise Exports from India Scheme) – Offers duty credit scrips based on export value.
• SEIS (Service Exports from India Scheme) – Incentivizes eligible service exports.
• EPCG (Export Promotion Capital Goods Scheme) – Facilitates duty-free import of capital goods.
• Advance Authorisation Scheme – Allows duty-free import of raw materials.

Without a valid eBRC, exporters cannot validate export turnover or receive any incentive under these schemes.

3. Mandatory for GST Refund Claims

The Goods and Services Tax (GST) framework mandates proof of foreign currency realization for:

• Refund of IGST paid on exports.
• Refund of unutilized Input Tax Credit (ITC) under zero-rated supplies.
• Refunds under SEZ supplies and deemed export provisions.

eBRCs are matched with shipping bill data and GST returns to ensure legitimacy of refund claims.

4. FEMA and RBI Compliance

As per FEMA regulations, export payments must be realized within 9 months from the date of shipment. The eBRC serves as documentary evidence that such realization has occurred within the prescribed time. This compliance is essential to avoid penalties and maintain the exporter’s credibility with financial regulators, especially the Reserve Bank of India (RBI) and the EDPMS (Export Data Processing and Monitoring System).

Major Benefits of the DGFT eBRC System

1. End-to-End Paperless Workflow

Prior to the implementation of eBRC, exporters had to manually collect BRCs from their banks, compile hard copies, and submit them to various authorities. With eBRC, this process is entirely digitized—eliminating paperwork, saving time, and lowering transaction costs for exporters.

2. Real-Time Access and Convenience

Exporters can log into the DGFT portal to view and download their eBRCs at any time. This ensures 24/7 access to verified documents without needing to rely on physical collection from banks or courier services. It simplifies audits, reconciliations, and regulatory submissions.

3. Accelerated Processing of Incentives and Refunds

By enabling digital verification of export proceeds, the eBRC system helps DGFT and GST authorities process incentive and refund claims faster. Since the data is shared electronically across platforms like ICEGATE, GSTN, and RBI, manual scrutiny is minimized, leading to fewer errors and quicker disbursement of benefits.

4. Reduced Burden on Banks

Earlier, banks were responsible for issuing and signing each physical BRC, often requiring dedicated staff and manual audits. Under the eBRC regime, banks need only focus on high-risk or exceptional cases, as most BRCs are auto-generated based on verified payment data. This reduction in operational workload improves efficiency and lowers compliance costs for banks.

5. Friendly to E-commerce and MSME Exporters

The eBRC system has been particularly beneficial for e-commerce exporters and small-scale traders, who often handle low-value, high-volume exports. For them, manual BRC documentation was burdensome and delayed refund cycles. The digital mechanism ensures that even micro and small exporters can access their incentives without complexity, enhancing their global competitiveness.

Eligibility Criteria for Using DGFT eBRC System

The DGFT eBRC (electronic Bank Realisation Certificate) System is a centralized digital mechanism that caters to a wide range of exporters engaged in cross-border trade of both goods and services. Its primary objective is to provide authenticated proof of foreign exchange realization—a mandatory requirement for availing government benefits, refunds, and incentives under India’s Foreign Trade Policy (FTP). The system is designed to be inclusive and accessible, enabling exporters across sectors and scales to comply with regulatory norms efficiently.

Who is Eligible to Use the DGFT eBRC System?

The system has been structured to cover the following categories of exporters and trade participants:

1. All Importer Exporter Code (IEC) Holders
• Any individual, company,LLP, partnership firm, or proprietorship that possesses a valid IEC issued by the Directorate General of Foreign Trade (DGFT) is eligible.
• The IEC must be active and linked with the entity’s Permanent Account Number (PAN).
2. Goods Exporters
• Entities or individuals engaged in export of physical goods, regardless of the mode of shipment—be it via sea, air, courier, or land customs stations (LCS).
• This includes manufacturers, merchant exporters, and third-party exporters involved in global trade of goods ranging from industrial machinery to marine products, textiles, and electronics.
3. Service Exporters
• Exporters providing services to foreign clients are eligible, particularly:
• Software and IT companies
• Freelancers or independent service providers
• Consultants, marketing firms, and professionals
• In the case of software and tech exports, SOFTEX forms issued by STPI/SEZ units are considered as proof of service export documentation.
4. SEZ Suppliers
• Exporters supplying goods or services to Special Economic Zones (SEZs) are also eligible to generate eBRCs.
• Although supplies to SEZs are considered “deemed exports,” they require foreign exchange realization proof in many cases to claim various tax or duty benefits.
5. E-commerce Exporters
• Individuals and businesses operating through platforms like Amazon Global Selling, eBay, Shopify, Flipkart Global, etc., are fully eligible.
• This is particularly significant for MSMEs and small-value, high-frequency exporters who rely on digital platforms to reach international buyers.

 Essential Conditions for Eligibility

In addition to the above categories, certain basic pre-conditions must be met for an exporter to generate and use the DGFT eBRC:

1. Operational Bank Account
• The exporter must have a valid, active current account with an Authorized Dealer (AD) Bank in India, which is capable of receiving foreign remittances.
• The foreign currency receipt must be routed through proper banking channels as per FEMA regulations.
2. Valid Supporting Export Documents
• For goods exporters, it is essential to possess duly filed and approved Shipping Bills through Indian Customs (ICEGATE).
• For service exporters, documentary proof such as SOFTEX forms, invoice copies, and foreign inward remittance advices (FIRAs) are needed.
3. PAN Linkage with IEC
• The exporter’s Permanent Account Number (PAN) must be correctly linked to their IEC code.
• This linkage is required for accessing the DGFT portal and retrieving eBRCs through the online interface.

Extended Utility and Cross-Benefit Eligibility

The eBRC system also caters to exporters who wish to:

• Claim GST refunds (Integrated Tax paid on exports or unutilized Input Tax Credit).
• Avail State Government subsidies or reimbursements, such as those under state-specific export promotion policies (e.g., subsidies on power, logistics, or freight).
• Obtain income tax exemptions or deductions, especially in cases where export turnover plays a vital role in determining tax benefits.
• Demonstrate export performance for purposes such as:
• Star Export House status
• SEZ unit performance reporting
• Banks’ Export Credit eligibility

Requirements for Generating DGFT eBRC

To access export incentives and comply with export regulations, exporters in India must obtain an Electronic Bank Realization Certificate (eBRC) through the Directorate General of Foreign Trade (DGFT) system. The eBRC is a digital certificate that confirms the realization of export proceeds in foreign exchange. It plays an important role in availing benefits under various government schemes like MEIS, SEIS, RoDTEP, and also for GST refund claims. To generate the eBRC successfully, exporters must ensure the following mandatory requirements are met:

1. IEC Code Issued by DGFT

An Importer Exporter Code (IEC) is the primary identification number issued by DGFT to any person or company engaging in import or export activities in India. It is a mandatory prerequisite for generating an eBRC. Without a valid IEC, the exporter cannot operate on the DGFT portal or link inward remittances to export transactions. The IEC serves as a unique reference that enables DGFT to track foreign exchange inflows and related export documentation.

2. PAN-linked Bank Account Receiving Foreign Currency

The foreign remittance must be credited to a bank account linked to the PAN of the IEC holder. This linkage ensures that the proceeds of the export transaction are routed through a legally verifiable account. The PAN linkage also helps in compliance with the Income Tax Act and enables digital verification of exporter identity. Only those bank accounts officially declared with DGFT can be used for matching remittances to export transactions.

3. Valid Shipping Bill or SOFTEX Certificate

For physical exports (goods), the realization must be supported by a Shipping Bill, which is filed with Indian Customs. In the case of software and service exports, exporters must submit either a SOFTEX Form (as prescribed by the RBI) or a service invoice. This document establishes the transactional linkage between the foreign remittance and the exported product or service. eBRC generation requires that the export transaction is duly recorded in Customs or authorized by STPI/SEZ authorities in case of service exports.

4. Correct Bank IFSC Code and Branch Identification

The IFSC code and branch name of the bank that receives the foreign remittance must be accurate and up to date. Banks upload inward remittance data to the eBRC system through this unique branch code. Errors in IFSC codes can cause delays or mismatches in linking the inward remittance to the exporter’s DGFT account. Hence, accurate branch information is crucial for successful eBRC issuance.

5. RBI Purpose Code for Export Remittance

Each inward foreign exchange transaction must include the correct RBI Purpose Code, as defined by the Reserve Bank of India. For instance, P0104 for software exports or P0101 for merchandise exports. This code denotes the reason for the remittance and must match the nature of the export. A mismatch in purpose codes can lead to rejection of the remittance under the eBRC validation system, affecting the eligibility for export benefits and potential violations under FEMA.

6. Digital Registration on the DGFT Portal

Exporters must digitally register themselves on the revamped DGFT portal to access the eBRC dashboard and eBRC system. The digital registration allows exporters to track, verify, and link inward remittances with their corresponding export transactions. This portal is also used to raise queries, view eBRC status, and download the certificate once generated. A valid Digital Signature Certificate (DSC) or Aadhaar-based authentication is typically required for secure login and processing.

Inward Remittance Matching: Linking Transactions

After fulfilling the above requirements, exporters are expected to match their Inward Remittance Messages (IRMs) with respective Shipping Bills (for goods) or SOFTEX/service invoices (for services) on the DGFT portal. This process ensures that only genuine export realizations are certified. In the new system, banks upload inward remittance messages directly to the eBRC platform. Exporters can view these remittances on their dashboards and are required to manually link each remittance to its relevant export transaction. Once the exporter completes this mapping, the bank reviews and confirms the details. Only after successful verification does the system generate the Electronic Bank Realization Certificate (eBRC).

Timely Realization of Export Proceeds

It is important for exporters to realize their export payments within the time limits specified under the Foreign Exchange Management Act (FEMA) — typically within 9 months from the date of export. Timely realization is not only a legal obligation but also a prerequisite for receiving incentives and credits under schemes such as RoDTEP, Duty Drawback, and GST refunds. Delayed or non-realization of export proceeds can attract penalties and result in denial of benefits. Exporters should ensure regular follow-ups with their foreign buyers and banks for realization and certification of proceeds.

Documents Required for DGFT eBRC System

The documentation for the DGFT eBRC System depends on whether the exporter is dealing with goods or services.

For Goods Export:

• IEC Certificate
• Shipping Bills (with port, invoice, and HS Code details)
• Foreign Inward Remittance data (auto-uploaded by bank)
• Invoice copy (in case of discrepancy)
• Bank account details

For Services Export:

• IEC Certificate
• SOFTEX Certificate (for software exports)
• Invoice to foreign client
• Foreign Inward Remittance Certificate (e-FIRC or SWIFT message)
• RBI Purpose Code mapping

Note: Banks require these documents only for audit or verification, not for submission under the new self-certification-based DGFT eBRC system. Exporters must keep these on record and ensure accuracy in data to avoid rejection or delays.

Procedure to Generate and Access DGFT eBRC

With the introduction of the revamped DGFT eBRC system, the Government of India has brought in a simplified and seamless mechanism for exporters to validate foreign exchange realization digitally. The system ensures transparency, speeds up the incentive process, and eliminates the need for manual certificate issuance by banks. Exporters can now easily generate and access their eBRCs online through the DGFT portal by following a step-by-step procedure, which varies slightly depending on whether they are exporting goods or services.

A. Procedure for Goods Exporters

Goods exporters typically deal with physical shipments and generate Shipping Bills through the ICEGATE Customs portal. Once the payment is realized in foreign currency, the following steps are followed to generate the eBRC:

Step 1: Bank Uploads Inward Remittance Message (IRM)

Once the exporter receives the foreign currency remittance against a shipping bill, the Authorized Dealer (AD) Bank uploads an Inward Remittance Message (IRM) to the DGFT eBRC system. The IRM contains critical details like IEC number, invoice number, amount, currency, date of receipt, bank IFSC, and RBI purpose code.

Step 2: Exporter Logs into the DGFT Portal

The exporter must log in to the DGFT official portal using valid credentials linked to their IEC number and authenticated using a Digital Signature Certificate (DSC) or Aadhaar e-sign.

Step 3: Access eBRC Section through Dashboard

Once logged in, the exporter should navigate to:

"My Dashboard" → "Repositories" → "Bank Realisations (e-BRC)"

This section provides access to all IRMs received by the exporter’s bank and uploaded to DGFT against their IEC.

Step 4: Matching IRM with Shipping Bill

The exporter then matches each IRM with the corresponding Shipping Bill (generated during export clearance). The exporter verifies details such as invoice value, currency, port of export, and date of shipment to ensure the correct match.

Step 5: eBRC is Generated and Digitally Stored

Once the IRM is successfully matched with the export transaction, the DGFT system automatically generates the eBRC. The certificate is digitally signed and stored in the exporter’s account, accessible anytime.

B. Procedure for Services Exporters

Service exporters do not deal with shipping bills but instead rely on SOFTEX forms or service invoices for their export declarations. The eBRC procedure for them is as follows:

Step 1: Bank Uploads IRM to DGFT System

Just like in goods export, the exporter’s bank uploads the inward remittance details (IRM) to the DGFT system. These remittances are tagged to the IEC of the service exporter.

Step 2: Exporter Logs into DGFT Portal

The exporter logs in to the DGFT portal at using valid credentials and authentication mechanisms.

Step 3: Linking IRM with Service Invoice or SOFTEX Form

The exporter accesses the eBRC repository and links each remittance (IRM) with the corresponding SOFTEX certificate or service invoice submitted for the transaction. This mapping validates the realization of export proceeds for service transactions.

Step 4: System Generates eBRC Automatically

Upon successful linking and verification, the eBRC is generated digitally and is made available in the exporter’s DGFT account for download, printing, or submission to various authorities.

Common Features of the Revamped DGFT eBRC System

Whether the exporter deals in goods or services, the new system offers significant advantages:

• Instant Availability: Once the remittance is linked to the transaction, the eBRC is instantly available on the DGFT portal for download or printing.
• Self-Certification Enabled: Exporters can self-declare and validate the linking of IRMs with multiple invoices or bills, significantly reducing dependency on bank staff or manual verifications.
• Bulk Tagging for High-Volume Exporters: The system supports bulk tagging of multiple IRMs, helping large exporters handle multiple transactions efficiently from their dashboard.
• Secure and Transparent: Each eBRC is digitally signed and remains tamper-proof, ensuring secure documentation and easy traceability for audits or incentives.

Validity and Renewal of eBRC

The Electronic Bank Realization Certificate (eBRC), issued by banks and made available through the DGFT portal, serves as a critical document confirming that an exporter has received payment in foreign exchange for goods or services rendered abroad.

From a technical and regulatory standpoint, an eBRC does not have an expiry date. Once it is generated and recorded on the DGFT portal, it remains a permanent digital record linked to the exporter's IEC (Importer Exporter Code). Exporters can access, download, and use this certificate at any time in the future, making it a lasting part of the export documentation lifecycle.

Points to Remember About eBRC Validity and Usage

While the eBRC itself doesn’t expire, there are important timelines and compliance requirements exporters must be aware of to avoid losing benefits:

1. No Expiry or Renewal Requirement for eBRC

Unlike other licenses or certificates, the eBRC once issued does not require renewal or periodic revalidation. It is digitally signed and stored on the DGFT system as a verifiable proof of export payment realization. This means exporters can use the same eBRC years later for audits, reconciliations, or internal record-keeping.

2. Timely Generation is Important for Claiming Export Benefits

Even though the eBRC doesn't expire, its generation within a specific timeframe is essential for availing benefits under government schemes. Exporters must ensure that their banks upload the Inward Remittance Message (IRM) promptly, and that they complete the mapping of IRM with the relevant export transaction (Shipping Bill or SOFTEX/invoice) without delay. Most DGFT and GST-linked schemes have defined claim windows (e.g., 12 months under SEIS or 2 years under MEIS or RoDTEP), and failure to generate the eBRC within these periods may result in forfeiture of benefits.

3. Export Proceeds Must Be Realized Within FEMA Time Limit

As per the Foreign Exchange Management Act (FEMA), exporters are required to realize export proceeds within 9 months from the date of export. This is a mandatory precondition for eBRC generation. If payment is not received within this window, the export transaction may become ineligible for eBRC issuance. Extensions may be granted in exceptional circumstances by the Reserve Bank of India (RBI), but such cases involve additional documentation and approval.

4. Mismatches and Corrections Must Be Addressed Promptly

In many cases, discrepancies may occur between the bank-uploaded IRM details and the export documentation submitted by the exporter. These mismatches can arise due to:

• Incorrect or missing invoice numbers
• Wrong RBI Purpose Codes
• Currency mismatches
• Errors in IEC or IFSC code

To ensure successful generation of eBRC, such discrepancies must be resolved immediately by coordinating with the Authorized Dealer (AD) bank. The bank may need to re-upload the corrected IRM file to enable the exporter to proceed.

5. eBRC Submission Deadlines under DGFT and GST Schemes

While the eBRC remains valid indefinitely, various schemes governed by DGFT and GST authorities impose strict submission timelines. These timelines determine the eligibility for incentives, tax rebates, or refunds and are not extendable in most cases. Some examples include:

Failing to generate and submit the eBRC within these deadlines could make the exporter ineligible for refunds or incentives, even though the eBRC exists in the system.

Features of the Revamped DGFT eBRC System

The following are the features of the revamped DGFT eBRC System:

1. Self-Certification Based Mechanism

One of the most transformative features of the revamped DGFT eBRC system is the introduction of a self-certification model. Under this feature, exporters are empowered to generate their eBRCs directly by simply validating the Inbound Realisation Message (IRM) received from their authorized bank and matching it with relevant shipping details available in the DGFT system. This minimizes reliance on bank-side documentation and significantly reduces the turnaround time for eBRC issuance, thus simplifying the compliance burden on genuine exporters.

2. Integrated API-Based Data Exchange with Banks

To further streamline operations, the system now uses a secured Application Programming Interface (API) protocol through which banks directly push IRMs (foreign exchange realization data) to the DGFT portal. This seamless digital integration eliminates manual errors, ensures data authenticity, and speeds up the process of verification, making the entire system more efficient, transparent, and trustworthy.

3. Risk-Based Audit Mechanism for Banks

The DGFT has implemented a risk-based audit model under which banks are required to post-audit only high-risk or flagged transactions. This ensures that banks are not burdened with auditing each and every realization indiscriminately. Instead, they focus their resources on large-value or suspicious transactions, improving compliance oversight while allowing smoother processing of routine exports. This shift significantly reduces operational pressure on both banks and exporters.

4. Unified Workflow for Goods and Services Exports

Earlier, exporters of goods and services had to follow separate processes for eBRC issuance, often resulting in confusion and delays. The new system supports a common process flow applicable to both merchandise (goods) and service exports, ensuring uniformity and better ease of doing business. This is a major advantage for exporters engaged in both categories, as it reduces duplicity and confusion in the compliance process.

5. Special Advantages for E-Commerce Exporters

India’s growing e-commerce export ecosystem, especially in sectors like handicrafts, apparel, and food products, consists of small-ticket, high-volume shipments. The revamped system is especially beneficial for such exporters, as the simplified process, automation, and low compliance overhead help them manage large volumes without the need for complex documentation or bank visits. This is a strategic move to promote digital-first and grassroots-level exporters.

6. Future Data Integration with Tax and Government Systems

To create a more interconnected digital compliance infrastructure, DGFT plans to share eBRC data with other government bodies such as the Income Tax Department, Goods and Services Tax Network (GSTN), and State Government agencies through secure APIs. This will not only accelerate refund and benefit claims for exporters but also strengthen cross-verification mechanisms across departments, thereby reducing tax fraud and ensuring quicker compliance checks.

Role of eBRC in Audit, Assessment, and Export House Certification

The Electronic Bank Realisation Certificate (eBRC) issued through the DGFT portal is not just a compliance tool for claiming export incentives and GST refunds—it plays a critical role in audits, assessments, and recognition processes involving tax authorities, customs departments, and the Directorate General of Foreign Trade (DGFT). Its digital authenticity, traceability, and integration with national compliance frameworks make it a cornerstone document in various regulatory and certification processes.

1. Use of eBRC in Tax Audits and Assessments

The Income Tax Department, during its regular or special audits, often requires exporters to submit proof of foreign exchange earnings. The eBRC acts as verifiable evidence of inward foreign remittances received against export transactions. Since the eBRC is digitally signed by the bank and stored on a government portal, it is regarded as a highly credible document for:

• Confirming the realization of export proceeds.
• Matching turnover reported in financial statements and GST returns.
• Verifying compliance with FEMA timelines.

In the event of discrepancies in income recognition, revenue mismatch, or foreign income disclosure, tax officers may directly request eBRCs to cross-verify the reported figures, especially for exporters claiming Section 10AA (SEZ unit exemption), Section 80HHC (historic), or Section 80GGB deductions.

2. Role in Customs and DGFT Verifications

eBRCs are routinely verified by customs officers and DGFT authorities during scrutiny of export-linked claims and during investigations into fraudulent refunds or misdeclarations. For instance:

• Customs may seek eBRCs while examining duty drawback claims, RoDTEP, or SEIS benefit applications.
• DGFT may request eBRCs when conducting post-issuance verification of scrip-based rewards like MEIS or EPCG duty credit entitlements.

This level of cross-verification ensures that the claimed exports have actually resulted in foreign currency realization—which is a pre-condition for most incentive schemes. Since the eBRC system is integrated with ICEGATE and GSTN, authorities can pull real-time data for verification without needing physical documents.

3. Mandatory for Star Export House Certification

The DGFT awards Star Export House status to exporters based on their past performance in terms of FOB value of exports. The thresholds vary from ?8 crore (One Star) to ?5000 crore (Five Star), and eligibility is calculated over a 3-year or 5-year period.

To apply for this status, submission of eBRCs is mandatory, as they serve as:

• Official documentary proof of net foreign exchange earnings.
• Basis for calculating cumulative export turnover over the qualifying years.
• Verifiable records accepted by DGFT without the need for additional bank statements or CA certifications in many cases.

Without valid and complete eBRCs, exporters cannot prove their export performance, rendering them ineligible for Star Export House recognition, which otherwise provides numerous benefits like:

• Faster customs clearance under green channel facilities.
• Exemption from Bank Guarantee under FTP schemes.
• Eligibility for certain bidding opportunities and government procurements.

4. Essential for Export Turnover Certification by Chartered Accountants

In many instances, Chartered Accountants (CAs) are required to certify the export turnover of a business entity—for income tax purposes, DGFT applications, loan approvals, or even for listing on stock exchanges. In such cases, CAs rely heavily on eBRCs to:

• Validate foreign remittances linked to declared exports.
• Match export invoice values with realized foreign exchange.
• Ensure compliance with FEMA timelines and proper purpose codes.

Exporters seeking working capital loans, packing credit, or foreign exchange loans from banks must also submit eBRCs along with CA-certified export performance reports.

5. A Tool for Enhancing Exporter Credibility and Risk Profiling

Beyond audits and certifications, eBRCs have an emerging role in building trust and reducing perceived financial risk. Banks, financial institutions, and fintech platforms use eBRC data to:

• Assess an exporter’s track record of timely payments.
• Evaluate export performance for credit underwriting.
• Approve trade financing or invoice discounting services.

Lenders and investors view consistent and timely eBRCs as indicators of robust compliance and stable international transactions, which can enhance the exporter's financial reputation.