The short answer
To reconcile shipping bills with e-BRCs, pull your shipping bills, your bank-reported IRMs and your e-BRCs from DGFT for the same period, then match each e-BRC to the shipping-bill invoice it certifies, confirm the EGM is filed on ICEGATE, and flag anything unrealised, partly realised or missing a document.
Step by step
- 1Pull every shipping bill for the period — SB number, date, port code, commercial invoice(s) and FOB value.
- 2Download your IRMs and e-BRCs from DGFT for the same period.
- 3Match each e-BRC (and the IRM behind it) to its shipping bill and commercial invoice — reconcile at invoice level, not just by totals.
- 4For goods, verify the EGM is filed and error-free on ICEGATE against each shipping bill.
- 5Flag the gaps — shipping bills with no e-BRC, partial realisations, unmatched remittances, and EGM-not-filed cases.
- 6Keep a running view of IRM utilisation so nothing falls outside the RBI realisation window.
Why invoice-level matters
One e-BRC can group several IRMs, and one IRM can be split across several e-BRCs. Reconciling only on totals hides partial realisations — a shipping bill can look “paid” while an invoice inside it is still short.
What a clean reconciliation proves
When shipping bills, e-BRCs and EGMs all line up, the money flows almost automatically:
- IGST refund (Rule 96): the shipping bill is treated as the refund application, released once the EGM is filed and a valid GSTR-3B exists.
- Duty drawback & RoDTEP: verified against realised value evidenced by the e-BRC.
- Bank / EDPMS closure: the e-BRC lets the bank close the shipping bill or SOFTEX.
- FEMA: proves proceeds were realised within the RBI window (currently 9 months from export).
Doing it at scale with EximJinn
EximJinn connects to your DGFT login once and pulls shipping bills, IRMs, e-BRCs and EGM status together, matches them at invoice level, and flags the mismatches — so a full year reconciles without checking each bill by hand. See the reconciliation-software overview or the full e-BRC & EGM guide.
Frequently asked questions
How do I match a shipping bill to its e-BRC?
Reconcile at invoice level: link each e-BRC (and the IRM behind it) to the shipping bill and commercial invoice it certifies. Because one e-BRC can group several IRMs and one IRM can be split across several e-BRCs, matching only on totals hides partial realisations — match invoice by invoice.
Why does a shipping bill show no e-BRC?
Either the proceeds have not been realised yet, the bank has not transmitted the inward remittance (IRM), or the IRM has not been matched and self-certified on DGFT. Until all three happen, the e-BRC simply does not exist for that shipping bill.
How does the EGM affect reconciliation?
For goods, the EGM is the carrier's confirmation that the goods left India and is what lets Customs close the shipping bill. If the EGM is not filed or has an error, the shipping bill stays open and any IGST refund or drawback scroll attached to it stalls — so EGM status is part of a proper reconciliation.
Can this be done in bulk instead of one bill at a time?
Yes. A single missing IRM or unfiled EGM is invisible one bill at a time but obvious across the whole export history. EximJinn pulls shipping bills, IRMs, e-BRCs and EGM status together and flags the mismatches automatically, so reconciliation scales to a full year of exports.