GST Details Updated in eBRC Format under Appendix 2U of Handbook of Procedures Effective from 13 Jan 2026

Effect of this Public Notice: Appendix 2U of the Handbook of Procedures, 2023 has been revised to incorporate the above changes enclosed (Annexure-l). lt will be operationalised within effect from 13th January, 2026.

[Public Notice No. 42/2025-26 dated 9th January 2026]

Subject: Amendment in Appendix 2U of Handbook of Procedures, 2023.

In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade Policy, 2023, as amended from time to time, the Director General of Foreign Trade hereby notifies amendments to Appendix 2U for issuance of the Electronic Bank Realisation Certificate (eBRC) under the Handbook of Procedures, 2023.

2. The following changes have been made in the existing eBRC format:

(i)    Addition of New Fields in the existing eBRC Format:

•      GSTIN

•      GST Invoice No

•      GST Invoice Date

(ii)   Modification of Field Levels in Existing eBRC Format:

•         Address/ GSTIN changed to Address.

(Issued from the File No. Ol/89/ 180/75/AM-25/PC-2(A) /[E-44856]

APPENDIX-2U

DIRECTORATE GENERAL OF FOREIGN TRADE STATEMENT OF BANK REALISATION

1.

Firm Name

 

2.

Address

 

3.

IEC

 

4.

GSTIN

 

5.

Shipping Bill No

 

6.

Shipping Bill Date

 

7.

Shipping Bill Port

 

8.

Bill ID No .

 

9.

GST Invoice No.

 

10.

GST Invoice Date

 

11.

Modes of Export of Services

 

12.

Bank Name

 

13.

Bank Realisation Certificate No.

 

14.

Date of Realisation of Money by Bank

 

15.

Total Realised Value

 

16.

Commission, Discount,

Insurance, Freight and Other Deductions

 

 

 

 

 

 

 

 

17.

Net Realised Value

 

 

18.

Currency of Realisation

 

 

19.

Date and Time of Printing

 

 

20.

QR Code

Scan to Validate Online on DGFT Website: https://www.dgft.gov.in

 

21

Source (Bank / Exporter)

About the statement

·         This statement is system-generated from the DGFT website. It reproduces the information as available on the date and time of printing of this statement. This I Latest information can be verified by scanning the QR Code or validating from the DGFT website (https://www.dgft.gov.in) ->Services -> eBRC -> View Any eBRC.

Note on the Realised Value

·         The realised value is denominated in Foreign Currency or INR and may be in CIF, C&F FOB terms or other INCOTERMS as negotiated between exporter and buyer of the goods and hence it may or may not include Commission, Freight, or Insurance as the case may be. Such details may be obtained from exporters, if needed. Policy Circular No. 06 (RE- 2012)I2009-14 Dated 10.10.2012 of DGFT explains this in detail.