Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-12012026-269281
EXTRAORDINARY
PART I—Section 1
PUBLISHED BY AUTHORITY
No. 5]
NEW DELHI, FRIDAY, JANUARY 9, 2026/PAUSHA 19, 1947
MINISTRY OF COMMERCE AND INDUSTRY
(Department Of Commerce)
(DIRECTORATE GENERAL OF FOREIGN TRADE)
PUBLIC NOTICE
New Delhi, the 9th January, 2026
No. 42/2025-26
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 Address.
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 with effect from 13th
January, 2026.
LAV AGARWAL, Director General of Foreign Trade & Ex-officio Addl. Secy.
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 | 21 | Source (Bank / |
| | Scan to Validate Online on DGFT | | Exporter) |
| | Website: https://www.dgft.gov.in | | |
+-----+-----------------------------------+----------------+
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.