Payments and eBRC
How to generate eBRC and trace a pending IRM
If a buyer has paid but eBRC is pending, first identify the bank’s Inward Remittance Message (IRM), the invoice and the Shipping Bill that the payment belongs to. DGFT’s self-certification flow uses those records; ExportEazy helps you keep the links visible.
Published and reviewed 28 September 2026 · ExportEazy editorial team
From buyer payment to eBRC
Record each inward payment with its date, currency, amount, bank and buyer. Ask the bank whether the IRM has been reported if it is missing in DGFT. DGFT’s FAQ says an exporter can approach the bank for IRM reporting and then self-generate the eBRC from that IRM.
In the DGFT eBRC flow, select the appropriate IRM and enter the export details requested for the relevant purpose code. Compare the invoice and Shipping Bill identifiers and amounts before submission. Use DGFT’s current exporter guide for the exact portal steps; screens and validations can change.
IRM not matching Shipping Bill
A mismatch may be in the bill number, date, port, invoice, amount, currency, purpose code or the allocation of one payment across more than one export. Start by comparing the bank’s IRM with the invoice, Shipping Bill and DGFT entry. Keep the original evidence; do not alter a source document simply to make the portal accept it.
DGFT’s guide has specific validation rules for combining IRMs and for advance payments. Those rules depend on purpose code and transaction type. If a bank-reported field is wrong, ask the bank how to correct it; if a Shipping Bill is not visible at DGFT, check ICEGATE integration status.
Why is my IRM not showing on DGFT?
You do not create an IRM (Inward Remittance Message). Your AD bank reports it to DGFT when foreign money is credited to your account, on an account-credited basis, and an eBRC can only be self-generated from an IRM (DGFT eBRC FAQs, Q29 and Q32). When it is missing, the usual reasons are: the bank has not reported it yet; the payment came before your bank moved to the enhanced eBRC system, in which case the bank issues the eBRC itself (Q19, Q47); an INR payment through a Vostro or SRVA account, which the bank reports only on your declaration (Q45, Q52); money received through PayPal or Wise (Q82); or a wrong purpose code, which only the bank can amend (Q25, Q28). Check Services › eBRC › Bulk Download on DGFT, then ask your bank’s trade desk to report or correct the IRM.
In ExportEazy: you record the remittance from the bank advice, so money you have received but DGFT does not show yet stays visible as unassigned, per currency.
eBRC for part payments received in two instalments
Each instalment arrives as its own IRM with its own date (DGFT eBRC FAQs, Q64). For goods, you can club several IRMs into one eBRC against the Shipping Bill, but only when they are in the same currency, credited by the same bank to the same account, and carry the same purpose code — an advance (P0103) is the exception and can be clubbed with the others. The eBRC then takes the latest IRM date as its realisation date (DGFT exporter user guide, rules for clubbing IRMs). If the instalments reached two different banks, generate a separate eBRC for each; one Shipping Bill can carry eBRCs from different banks (Q35). An advance IRM cannot be used before the Shipping Bill or invoice date, and for services each IRM gives its own eBRC.
In ExportEazy: each payment is recorded separately against the invoice and Shipping Bill it belongs to, and the shipment’s Money track shows what is still to come until the last instalment arrives.
One IRM covering several invoices
You do not have to use an IRM in one go. When you pick an IRM on DGFT it shows the remittance amount, the amount already attached to other eBRCs, any outward remittance set against it, and the balance still available; you enter only the part that belongs to this Shipping Bill and the rest stays available (DGFT exporter user guide; eBRC FAQs, Q34). In DGFT’s bulk-upload file each row maps part of an IRM to one Shipping Bill or invoice, and the parts together may not exceed the remittance amount (bulk eBRC user guide). The Shipping Bill’s currency may differ from the IRM’s; the eBRC is in the IRM currency (Q36, Q77). A different AD code on the Shipping Bill is allowed (Q56), though DGFT may show an AD-code mismatch warning. For goods, the purpose code must be P0102, P0103, P0104 or P0109.
In ExportEazy: one remittance can be split across several invoices, and it never lets the parts add up to more than the remittance or more than an invoice has left to receive.
How to cancel an eBRC after 120 days
DGFT lets you cancel a self-generated eBRC yourself only within 120 days of generating it (DGFT eBRC FAQs, Q80): go to My Dashboard › Repository › Bills Repository, choose the eBRC, select Cancel e-BRC, give a remark and sign with your DSC or e-Sign. You cannot cancel an eBRC your bank issued, or one already used for an export benefit, incentive, IGST refund or remission (exporter user guide, cancelling e-BRC). After 120 days you cannot cancel it yourself (Q81). Ask your bank to flag the eBRC; you then respond under Services › eBRC › Respond to flagged eBRC, and the bank cancels it. While flagged, the eBRC shows as under review and its IRM is frozen. DGFT’s FAQs do not say whether a bank can cancel an eBRC already used for a benefit — ask your bank.
In ExportEazy: the eBRC number and date are kept against the payment they cover, so the generation date is at hand when you check the 120-day window; the cancellation itself is done on DGFT.
Close the record after issuance
Save the eBRC number and issued document against the payment, invoice and Shipping Bill. A single shipment may have multiple payments, so check that every relevant remittance has the evidence it needs. Keep the official DGFT record as the source of truth for the certificate.
ExportEazy can prepare DGFT’s bulk-upload file and track the eBRC number after issuance. It does not submit to DGFT or issue the certificate for you.
Where ExportEazy fits
ExportEazy links remittances to invoices and Shipping Bills, shows payments still missing an eBRC, and prepares a DGFT bulk-upload file for your review.
Check the primary sources
Portal steps and rules can change. These are the official sources used for this guide; confirm the current requirements for your transaction with the relevant authority and advisers.