DGFT Mandates GST Invoice Details In Ebrc: Revised Compliance Framework Effective 13 January 2026; No. 42/2025–26

The DGFT’s Public Notice No. 42/2025–26 marks a significant compliance shift by mandating the capture of GSTIN, GST invoice number, and GST invoice date in the eBRC format with effect from 13 January 2026, thereby strengthening the linkage between export realisation data and GST documentation.

While the objective is to enhance traceability, transparency, and reconciliation between foreign exchange realisation, shipping bills, and GST invoices, the change poses notable operational challenges for exporters. In practice, a single shipping bill often covers multiple GST invoices or is realised through staggered payments such as advances and part payments, whereas the existing eBRC mechanism allowed consolidated reporting at the shipping bill level.

The revised requirement may compel exporters to generate multiple invoice-wise eBRCs for the same shipping bill and even multiple eBRCs for a single invoice where payments are received in tranches, substantially increasing manual data entry and reconciliation burdens. Unless the DGFT portal and bulk upload utilities are suitably upgraded, this amendment, though well-intentioned, may significantly intensify procedural compliance for exporters.