Welcome To Dwarkadhish Overseas Private Limited
DGFT, Customs and Export Compliance Support Across India
eBRC Generation, Reconciliation and Management Services
Manage export realisations from inward remittance to correctly generated and reconciled electronic Bank Realisation Certificates.
Dwarkadhish Overseas assists exporters with IRM tracking, Shipping Bill and invoice mapping, single and bulk eBRC generation, service and SOFTEX export reporting, deductions, cancellation, bank coordination, DGFT authorisation reconciliation and pending export-receivable monitoring.
Process
Current Self-Certification-Based eBRC Process
The current workflow places responsibility for eBRC generation on the exporter for IRMs covered by the revamped system.
The exporter receives export payment
The exporter’s bank records the inward remittance
The bank sends the IRM to DGFT
The exporter reviews the IRM on the DGFT portal
The exporter maps the IRM to the relevant export document
The deduction and realisation details are entered
The exporter submits the required declaration
DGFT generates the eBRC
The eBRC becomes available in the Bills Repository
The exporter downloads the eBRC for use in eligible DGFT services
Banks may continue to handle legacy eBRCs relating to remittances before their applicable cut-off date, while exporters self-generate certificates for remittances covered by the new workflow.
What Is an eBRC?
eBRC stands for electronic Bank Realisation Certificate. It is a system-generated electronic record confirming the value realised against an export transaction based on remittance information reported by the bank and export information declared or mapped by the exporter. Under the revamped process, banks transmit Inward Remittance Messages to DGFT, and exporters use those IRMs to self-generate eBRCs by mapping the remittance against the relevant Shipping Bill, SOFTEX form or service invoice.
update
Major eBRC Format Update Effective January 2026
DGFT amended Appendix 2U of the Handbook of Procedures through Public Notice No. 42/2025-26.
The revised format became operational from 13 January 2026 and introduced or separated fields including:
GSTIN
GST Invoice Number
GST Invoice Date
Shipping Bill details
Bill ID
Modes of Export of Services
Bank name
Date of realisation
Total realised value
Commission, discount, insurance, freight and other deductions
Net realised value
Currency of realisation
QR-based online validation
The revised statement also clarifies that realised value can be denominated in foreign currency or INR and can reflect the applicable commercial terms agreed between the exporter and buyer
Practical impact for exporters
Exporters should ensure that the following information is consistent:
IEC branch
GSTIN
GST invoice number
GST invoice date
Export invoice
Shipping Bill
Bank remittance
Purpose code
Currency
Realised amount
Deductions
Incorrect invoice-level GST information can create difficulty when using the eBRC in subsequent compliance or reconciliation work.
EBRC types
Types of eBRC Supported
The revamped system supports different export categories.
Direct export of goods
The IRM is mapped against the relevant Shipping Bill and export invoice.
Software exports
The IRM is mapped against the approved SOFTEX record.
Non-IT service exports
The IRM is mapped against the relevant service-export invoice.
Deemed exports
The realisation is mapped using the applicable deemed-export records.
DGFT’s bulk-generation specifications distinguish direct exports, SOFTEX, non-IT service exports and deemed exports as separate eBRC upload categories.
What Is an IRM?
IRM stands for Inward Remittance Message.
It is the electronic remittance record transmitted by the bank to DGFT when an inward payment is received.
An IRM can include:
- IRM number
- IRM date
- Bank IFSC
- AD Code
- Remittance currency
- Remittance amount
- Purpose code
- Remitter name
- Remitter country
- Available balance
- Amount already utilised
An exporter cannot self-generate an eBRC without an eligible IRM being available in the DGFT system.
What Is an ORM?
ORM refers to an outward-remittance message linked to an inward remittance where an amount has been paid outward or adjusted.
It may be relevant in cases involving:
- Refund to buyer
- Payment reversal
- Netting-off arrangement
- Gross IRM and related outward adjustment
- Charges settled separately
- Other bank-reported outward movement
The amount available for eBRC generation can be affected by the IRM amount and the applicable ORM amount reported by the bank. DGFT’s current technical specifications calculate the available remittance using the inward amount less related outward-remittance amounts.
Different
eBRC, FIRC and EDPMS Are Different
eBRC
A DGFT electronic certificate or statement confirming export realisation based on the IRM and export information.
FIRC or e-FIRC
A bank-issued inward-remittance record containing details of a foreign remittance.
EDPMS
The Reserve Bank of India’s Export Data Processing and Monitoring System used by banks for monitoring export documents and realisation. The DGFT FAQ expressly states that eBRC and EDPMS are separate systems. Generating an eBRC should therefore not be described as automatically closing an EDPMS entry.
eBRC for Export of Goods
For goods exports, the generation process can require:
- IEC branch
- GSTIN and GST invoice information
- IRM number
- IFSC and AD Code
- Shipping Bill number
- Shipping Bill date
- Port code
- Export invoice number
- Invoice date
- Shipping Bill currency
- Shipping Bill or invoice value
- IRM amount mapped
- Commission
- Discount
- Insurance
- Freight
- Other deductions
- Net realised value
The exporter should reconcile the Shipping Bill and invoice rather than relying only on the total inward payment.
eBRC for Service Exports
For non-IT service exports, the IRM is mapped against the relevant export invoice.
Information may include:
- Invoice number
- Invoice date
- Invoice value
- Currency
- GST invoice details
- SAC code
- Purpose code
- Realised amount
- Applicable deductions
- Mode of Export of Services
The purpose code reported by the bank should align with the nature of the exported service and the permitted SAC-code mapping.
Mode of Export of Services
The revamped eBRC format captures the applicable mode of service export.
1. Cross-Border Supply
The service is supplied remotely from India to a customer outside India.
Examples can include: IT services, Online consulting, Remote professional services, Digital education, Telemedicine.
2. Consumption Abroad
The foreign consumer receives the service while present in India.
Examples can include: Tourism, Medical services, Education supplied to foreign students.
3. Commercial Presence
The service is supplied through a commercial presence established outside India.
4. Presence of Natural Persons
An individual travels temporarily outside India to supply the service.
DGFT’s current FAQ requires service exporters to identify the relevant GATS mode when generating eBRCs under the updated format.
softex
eBRC for Software Exports and SOFTEX
Software exporters can generate eBRCs by mapping IRMs against approved SOFTEX information.
The process may involve:
SOFTEX number
SOFTEX date
Invoice details
IRM
Purpose code
Currency
Realised value
Deductions
Relevant service category
Where a transaction is a non-IT service export but was incorrectly reported using a SOFTEX-related purpose code, the exporter may need the bank to amend the IRM purpose code before generating the correct service-export eBRC.
eBRC for Deemed Exports
For eligible deemed exports, the exporter should maintain:
- Supply invoice
- Deemed-export category
- Recipient details
- Payment evidence
- GST information
- Authorisation or project details
- Realisation records
- Applicable professional certification
The eBRC category selected should reflect the nature of the underlying transaction.
What Is Bill ID in an eBRC?
DGFT’s current FAQ states that the Bill ID is the invoice number.
This makes invoice-level consistency important, especially after the introduction of separate GST invoice fields in the revised eBRC format.
Our eBRC Management Services
Single eBRC generation
We assist exporters with individual realisation records involving:
- One IRM
- One Shipping Bill
- One SOFTEX
- One service invoice
- One deemed-export transaction
eBRC Bulk Generation
DGFT allows exporters to bulk-generate eBRCs by uploading the prescribed Excel file through:
DGFT Login → Services → eBRC → Bulk Generate eBRC
The bulk file requires structured information such as branch, bank IFSC, AD Code, IRM, purpose code, Shipping Bill or invoice information, mapped amounts and deduction values.
IRM tracking and reconciliation
We compare:
- Bank remittance advice
- FIRC
- IRM number
- IRM date
- Purpose code
- Currency
- Amount received
- Amount available
- Amount utilised
- Remaining balance
Shipping Bill and invoice mapping
We map:
- Shipping Bill
- Export invoice
- GST invoice
- Buyer
- Currency
- Export value
- Realisation
- Bank charges
- Balance outstanding
Service and SOFTEX mapping
We review:
- Service invoice
- SAC code
- Purpose code
- SOFTEX number
- Mode of service export
- IRM
- Realisation value
- Applicable deductions
Partial payment management
Where an invoice or Shipping Bill is realised in instalments, we track:
- Payment 1
- Payment 2
- Payment 3
- Multiple IRMs
- Balance outstanding
- Separate eBRC generation
- Final reconciliation
DGFT permits separate eBRCs where part payments against one export are received through different banks.
Advance remittance management
Where payment is received before shipment:
- Advance IRM is identified
- Purpose code is reviewed
- Subsequent Shipping Bill or invoice is mapped
- Remaining advance balance is monitored
- eBRC is generated after sufficient export data is available
DGFT permits exporters to select advance IRMs against a later Shipping Bill for eBRC generation.
Cross-currency realisation
The currency of the Shipping Bill or invoice can differ from the IRM currency.
DGFT permits generation based on the IRM currency, subject to correct mapping and value information.
Cross-currency realisation
The currency of the Shipping Bill or invoice can differ from the IRM currency.
DGFT permits generation based on the IRM currency, subject to correct mapping and value information.
Vostro and INR payment review
We assist with identifying:
- Special Rupee Vostro payments
- Other Vostro realisations
- INR realisation
- Bank reporting requirements
- Appropriate IRM availability
- Correct eBRC information
E-commerce payment review
Where payment is received through platforms such as PayPal, Wise or another intermediary, the exporter should coordinate with its bank so the eligible inward remittance is reported as an IRM to DGFT.
The eBRC can then be self-generated using the reported IRM.
Netting-off cases
For eligible netting-off arrangements, the bank may need to report:
- Gross-valued IRM
- Related ORM
- Appropriate purpose codes
The exporter then generates the eBRC using the eligible IRM and mapped export information.
Deductions and net-realised-value review
We assist with correctly classifying:
- Commission
- Discount
- Insurance
- Freight
- Bank charges
- Other deductions
DGFT provides separate fields for values that must reduce net realised value and values reported for information only.
eBRC cancellation and re-generation
We review whether an incorrectly generated eBRC can be cancelled and generated again. IRM utilisation reporting DGFT provides an IRM Utilisation Report that can be generated using portal filters and downloaded as an Excel report after processing.
The report helps exporters analyse IRM usage and remaining realisation balances.
Export-receivable monitoring
We maintain invoice-wise information showing:
- Invoice value
- Amount realised
- Amount mapped
- eBRC generated
- Balance outstanding
- Due date
- Bank follow-up
- AD-bank extension
- Write-off or adjustment status
eBRC for Advance Authorisation
We link:
- Authorisation exports
- Shipping Bills
- Export invoices
- eBRCs
- Realised value
- Pending realisation
- EODC requirements
eBRC for EPCG Closure
We assist with:
- Authorisation-wise Shipping Bills
- Invoice mapping
- Average and specific export obligations
- eBRC values
- Missing realisation
- EODC preparation
Status Holder reconciliation
We prepare:
- Financial-year export performance
- Shipping Bill data
- Service-export realisations
- eBRC statement
- Outstanding export proceeds
- CA-certification support
Process
eBRC Generation Process
Review the inward remittance
We verify: IRM number, IRM date, Bank, IFSC, AD Code, Currency, Amount, Purpose code, Remitter details.
Select the export category
The transaction is classified as: Goods, SOFTEX, Non-IT services, Deemed exports.
Map the export document
The IRM is mapped against: Shipping Bill, SOFTEX, Service invoice, Deemed-export invoice.
Enter invoice and GST information
Information is entered or verified for: GSTIN, GST invoice number, GST invoice date, Bill ID, Invoice value, Export currency.
Enter deductions
Applicable commission, freight, insurance, discount and other deduction values are recorded.
Review net realised value
The mapped amount and the deductions are reviewed before submission.
Submit the declaration
The exporter confirms that the information furnished is correct.
Generate and download eBRC
After generation, the certificate is reviewed and downloaded from the DGFT Bills Repository.
Bulk Process
Bulk eBRC Generation Process
Download the current template
Always use the latest Excel sample from the DGFT bulk-generation service.
Prepare the data
Such data can include: Serial number, IEC branch, IFSC, AD Code, IRM number, IRM date, IRM currency, Purpose code, Available remittance, Shipping Bill, SOFTEX or invoice number, Export-document date, Port code, Invoice value, Mapped amount, Deductions, GST informationl Service-export mode.
Validate records
We check: Mandatory fields, Date format, Currency format, Port code, Amount totals, IRM availability, Duplicate invoices, Purpose-code consistency.
Upload the file
The completed file is uploaded through the Bulk Generate eBRC service.
Check processing result
Any records that have failed are checked with the error details provided by the system.
Correct and re-upload failures
Only corrected records should be re-uploaded to prevent duplicate generation.
Support
eBRC API Integration Support
DGFT provides technical specifications for IEC holders or their authorised systems to integrate with the eBRC generation APIs.
API functionality can support:
Fetching IRM details
Fetching ORM details
Invoice-to-IRM mapping
Bulk eBRC generation
Fetching eBRC information
Tracking processing status
Reviewing error responses
API integration is most suitable for exporters handling high monthly transaction volumes and maintaining an internal ERP or export-management system.
Our API-readiness service may include
Field-mapping document
Data-source assessment
ERP export template
IRM and invoice reconciliation rules
Validation logic
Exception report design
User-acceptance testing support
DGFT-format readiness review
Software development and direct API implementation require a separately agreed technical scope.
Checklist
Documents Required for eBRC Management
The checklist depends on the application route.
Document / Information
Purpose
IEC Certificate
Exporter identification
GST Registration
Branch and GST invoice mapping
Export invoices
Bill ID and value reconciliation
Shipping Bills
Goods-export mapping
Packing lists
Shipment verification where needed
SOFTEX records
Software-export mapping
Service contracts
Service-export verification
IRM report
Remittance availability
Bank advice
Remittance verification
FIRC or e-FIRC
Bank remittance evidence
Bank statement
Receipt confirmation
Existing eBRC statement
Reconciliation
Purpose-code details
Service or export classification
Commission statement
Deduction review
Freight and insurance details
Net-realised-value review
Credit notes
Invoice adjustment
Debit notes
Deduction or adjustment
ORM details
Outward-remittance adjustment
eBRC utilisation report
Benefit-use review
DGFT authorisation
AA or EPCG reconciliation
DGFT error screenshots
Troubleshooting
Our Process
Our Five-Step eBRC Management Process
Data collection
We collect: Export documents, IRM data, Bank realisation, Existing eBRCs, DGFT requirements.
Transaction-level reconciliation
We match: Shipping Bill or invoice, Buyer, Currency, Export value, IRM, Amount mapped, Balance outstanding.
Exception identification
The transactions are classified as: Ready for generation, IRM missing, Purpose code incorrect, The mismatch of invoice, The partial payment, Cross-currency case, Cancellation required, Bank action required.
Generation and corrective action
The agreed scope may include: Single generation, Bulk upload, Bank follow-up, Cancellation, Fresh generation, DGFT correction.
Reporting and compliance handover
The client receives: Generated eBRC list, Pending eBRC list, Missing IRM list, Bank-action list, Outstanding-realisation report, Authorisation-wise reconciliation, Monthly MIS.
Dashboard
eBRC Management Dashboard
Our recurring management dashboard can track:
Export invoice number
GST invoice number
Shipping Bill or SOFTEX number
Export date
Buyer
Invoice currency
Invoice value
Due date
Bank
IRM number
IRM date
IRM currency
IRM amount
ORM amount
Amount mapped
eBRC number
eBRC date
Net realised value
Balance outstanding
Utilisation status
Cancellation status
Status Holder period
Advance Authorisation linkage
EPCG linkage
Required action
Responsible party
Management reports
Pending IRM report
Pending eBRC report
Part-payment report
Buyer-wise outstanding report
Bank-wise pending report
Currency-wise realisation report
Cancelled eBRC report
Utilised eBRC report
Authorisation-wise realisation report
Monthly management summary
rules
eBRC Cancellation Rules
Exporter cancellation within 120 days
An exporter can currently cancel an exporter-generated eBRC within 120 days from its generation date, subject to portal conditions.
Cancellation after 120 days
After 120 days, the exporter cannot independently cancel it through the ordinary self-cancellation route.
The exporter must coordinate with the relevant bank. The bank flags the eBRC, after which the exporter responds to the flagged case and the bank processes the cancellation.
Utilised eBRC
Cancellation is not ordinarily permitted where the eBRC has already been used for claiming a benefit, incentive, refund, remission or credit.
Bank-generated legacy eBRC
An exporter cannot independently cancel an eBRC uploaded by a bank under the legacy process.
Troubleshooting
Purpose-Code Correction
The purpose code is reported through the bank’s IRM data. Where the purpose code is incorrect, the exporter should approach the bank for amendment. DGFT’s current FAQ confirms that banks have the ability to amend IRM information and communicate the updated details to DGFT.
Missing IRM on DGFT
Possible reasons include: Bank has not transmitted the IRM, Bank’s API cut-off process is incomplete, IEC or PAN mapping is incorrect, Purpose code is not eligible, Payment was received through an intermediary, Remittance is with another bank, Bank reported the transaction under another account, IRM was amended or cancelled, Portal processing is pending.
Our approach: We compare: Bank credit date, Bank advice, FIRC, IEC, PAN, Account number, Purpose code, Bank cut-off date, DGFT repository. The bank remains responsible for reporting the IRM to DGFT.
Shipping Bill Not Available
DGFT currently permits exporters to add Shipping Bill metadata where the Shipping Bill is not otherwise available for eBRC generation. This does not remove the need for accurate Customs and export documentation.
Our review includes: Shipping Bill number, Shipping Bill date, Port code, Invoice, Currency, FOB value, IEC, GSTIN, Export type.
Multiple IRMs Against One Shipping Bill
This can arise where:
- Buyer pays in instalments.
- Payment is received through different banks.
- Advance and balance payments are separate.
- Retention money is received later.
Separate eBRCs may be generated against individual payments, subject to correct mapping and remaining invoice value.
One IRM Against Multiple Invoices
One inward remittance may relate to several invoices or Shipping Bills.
The exporter should allocate the available IRM value carefully so that:
- Total mapped amount does not exceed the available IRM.
- Every invoice receives the correct allocation.
- Currency and conversion are consistent.
- Deductions are not duplicated.
- Remaining IRM balance is tracked.
Freight, Insurance, Commission and Other
Deductions
DGFT distinguishes between:
Deduction required for net realised value
Use where the amount is part of the IRM but must reduce the net export realisation shown.
Deduction reported for information only
Use where the value is relevant to the commercial transaction but should not be deducted again from the IRM amount.
Incorrect classification can cause an understated or overstated net realised value.
Why Dwarkadhish overseas
Why Choose Dwarkadhish Overseas?
Transaction-level reconciliation
We reconcile each invoice, Shipping Bill and remittance instead of checking only total bank receipts.
Goods and service-export expertise
Our service covers goods, SOFTEX, non-IT services and deemed exports.
Bulk-management support
We prepare bulk files and exception reports for exporters handling large volumes.
Bank and DGFT coordination
We identify whether corrective action is required from the exporter, bank or DGFT portal.
Authorisation integration
eBRC records are mapped to Advance Authorisation, EPCG and Status Holder requirements.
Recurring outsourcing
Monthly eBRC management can be included in Export Compliance Outsourcing.
Related Services
Advance Authorisation
Manage import entitlement, exports, eBRC reconciliation and EODC closure.
IEC Registration
Obtain or update the IEC required for DGFT applications.
Status Holder Certificate
Calculate eligible export performance using realised merchandise and service exports.
RCMC Registration
Register with the correct Export Promotion Council or Commodity Board.
EPCG Authorisation
Import eligible capital goods against an export obligation.
Export Compliance Outsourcing
Outsource ongoing DGFT, Customs, incentive and authorisation management.
Client Experiences
What Our Clients Say
“Dwarkadhish Overseas supported us with our export documentation and compliance requirements. Their team was responsive and kept us informed throughout the process.”
Nishu Vishwas
[Company Name]
Service: Advance License
“We approached the team for our pending refund-related work. They reviewed the documents carefully and helped us understand the issues and required next steps.”
[Client Name]
[Company Name]
Service: IGST Refund Support
“The team assisted us with DGFT and Customs requirements in a professional and organised manner. Communication and follow-up were consistent.”
[Client Name]
[Company Name]
Service: Export Compliance Support
Pan India
eBRC Management Services Across India
Dwarkadhish Overseas provides remote eBRC generation and reconciliation support to exporters across India.
Mumbai
Delhi NCR
Bengaluru
Chennai
Ahmedabad
Surat
Hyderabad
Kolkata
Pune
Indore
Ludhiana
Tiruppur
Rajkot
Coimbatore
Jaipur
Kochi
Vadodara
Noida
Gurugram
FAQ
Frequently Asked Questions
eBRC stands for electronic Bank Realisation Certificate.
Exporters generate eBRCs on the DGFT portal using IRMs reported by their banks.
No. An eBRC can be generated only if an eligible IRM is available in the DGFT system.
IRM is the electronic inward-remittance record transmitted by the bank to DGFT.
No. FIRC is a bank remittance document. eBRC is generated through the DGFT system after mapping the realisation to export records.
Yes. The IRM is mapped against the Shipping Bill and invoice.
Yes. Non-IT service exports are mapped using the service invoice and the relevant service information.
It can be found through the DGFT Bills Repository under Bank Realisations or eBRC.
An exporter can currently cancel an eligible exporter-generated eBRC within 120 days, subject to utilisation restrictions.
eBRC or other accepted realisation evidence is commonly used when reconciling physical exports for export-obligation closure.