The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce & Industry, issued Public Notice No. 42/2025–26 dated January 09, 2026, has notified amendments to Appendix 2U of the Handbook of Procedures, 2023, pertaining to the issuance of the Electronic Bank Realisation Certificate (eBRC).
The amendments have been notified in exercise of the powers conferred under Paragraphs 1.03 and 2.04 of the Foreign Trade Policy, 2023, as amended from time to time.
Key Amendments
To enhance transparency, accuracy, and integration with the GST framework, the following changes have been made in the existing eBRC format:
Addition of New Fields
The following fields have been added to the eBRC format:
- GSTIN
- GST Invoice Number
- GST Invoice Date
Modification of Existing Field
- The field “Address/GSTIN” has been modified and streamlined to “Address”.
Operationalisation
Appendix 2U of the Handbook of Procedures, 2023 has been revised accordingly to incorporate the above changes. The amended eBRC format, as enclosed in Annexure-I, shall come into effect from 13 January 2026.
These changes are expected to facilitate improved data consistency, better verification, and smoother linkage between export realisation details and GST records, thereby benefiting exporters, banks, and regulatory authorities alike.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/01/PN-42-English_0001-1.pdf
