DGFT Mandates Inclusion of GST Details in Electronic Bank Realisation Certificates (eBRC) via Amendment to Appendix 2U

The landscape of international trade compliance in India is witnessing a significant shift towards greater digital integration and transparency. In a move designed to synchronize foreign exchange realizations with indirect tax data, the Directorate General of Foreign Trade (DGFT) has introduced crucial amendments to the procedural framework governing export documentation.

Through the issuance of Public Notice No. 42/2025-26, dated 9 January 2026, the DGFT has revised the format of the Electronic Bank Realisation Certificate (eBRC). These changes, which affect Appendix 2U of the Handbook of Procedures, 2023, mandate the inclusion of Goods and Services Tax (GST) specific data points within the eBRC structure. This strategic update aims to streamline the verification process and enhance the traceability of export transactions.

The amendment has been notified by the Director General of Foreign Trade in the exercise of statutory powers conferred by the governing trade policies. Specifically, the authority draws upon:

  • Paragraph 1.03 of the Foreign Trade Policy, 2023
  • Paragraph 2.04 of the Foreign Trade Policy, 2023

These sections empower the DGFT to notify procedures and amendments necessary for the implementation of the Foreign Trade Policy. The primary objective of this specific intervention is to modify the existing eBRC format to ensure it captures vital GST-related information, thereby creating a seamless link between the banking channels recording foreign exchange and the tax authorities monitoring goods and services.

Detailed Analysis of the Amendments to Appendix 2U

The core of this regulatory update lies in the modification of Appendix 2U. This appendix serves as the standard template for the "Statement of Bank Realisation," commonly referred to as the eBRC. The eBRC is a fundamental document for any assessee engaged in exports, serving as proof that payment for exported goods or services has been received in the country.

Introduction of New Mandatory Fields

The Public Notice No. 42/2025-26 explicitly introduces three new data fields that must now be populated in the eBRC. These additions are designed to bridge the data gap between the DGFT ecosystem and the GST Network (GSTN).

The new fields are: