DGFT revamped the e-BRC system to enable self-certification by exporters

DGFT – Directorate General of Foreign Trade – Revamped eBRC System.

Electronic Bank Realisation Certificate(eBRC)

About eBRC

1. “eBRC” stands for “electronic Bank Realisation Certificate”eBRC .

eBRC serves as proof of realization against exports done

Issued on DGFT platform by concerned banks at the request of exporter

Uses of eBRC

To avail incentives under Foreign Trade Policy of DGFT

• Advance Authorisation scheme
• Export Promotion Capital Goods Scheme (EPCG)
• MEIS / SEIS / TMA (legacy schemes)

GST complainces (Rule 89(2) of the CGST Rules)

Refund of unutilized input tax credit (ITC) on account of exports without payment of tax.
• Refund of tax paid on export of services with payment of tax
• Refund of unutilized ITC on account of supplies made to SEZ Unit/SEZ Developer without payment of tax
• Refund of tax paid on supplies made to SEZ Unit/SEZ Developer with payment of tax
• Refund to supplier of tax paid on deemed export supplies
• Refund to recipient of tax paid on deemed export supplies.

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