The Directorate General of Foreign Trade has issued Public Notice No. 42/2025-26 dated 9 January 2026, amending Appendix 2U of the Handbook of Procedures, 2023 relating to the issuance of the Electronic Bank Realisation Certificate (eBRC). Exercising powers under paragraphs 1.03 and 2.04 of the Foreign Trade Policy, 2023, the authority has revised the eBRC format to enhance data integration and verification. The amendment introduces three new mandatory fields—GSTIN, GST Invoice Number, and GST Invoice Date—and modifies existing field structures to align address details with GST identification requirements. The revised Appendix 2U, enclosed as Annexure-I, standardises the statement of bank realisation generated through the DGFT system and enables online validation through QR code and the DGFT website. These changes are intended to improve traceability between export realisations and GST documentation and will be operational with effect from 13 January 2026.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Public Notice No. 42/2025-26-DGFT | Dated: 09th January, 2026
Subject: Amendment in Appendix 2U of Handbook of Procedures, 2023 regarding.
F. No. 01/89/180/75/AM-25/PC-2(A)/[E-44856]— 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
Effect of this Public Notice:
Appendix 2U of the Handbook of Procedures, 2023 has been revised to incorporate the above changes enclosed (Annexure-I). It will be operationalised within effect from 13th January, 2026.
(Lay Agarwal)
Director General of Foreign Trade &
Ex-officio Additional Secretary to the Government of India
E-mail: dgft@nic.in
Issued from the File No. 01/89/180/75/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. | |||||
| 1. | GST Invoice Date | |||||
| 2. | Modes of Export of Services | |||||
| 3. | Bank Name | |||||
| 4. | Bank Realisation Certificate No. | |||||
| 5. | Date of Realisation of Money by Bank | |||||
| 6. | Total Realised Value | |||||
| 7. | Commission, Discount, Insurance, Freight and Other Deductions |
|||||
| 8. | Net Realised Value | |||||
| 9. | Currency of Realisation | |||||
| 10. | Date and Time of Printing | |||||
| 11. | 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 / 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) / 2009-14 Dated 10.10.2012 of DGFT explains this in detail.
