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Every receipt purpose code in RBI’s list, by group. A purpose code states what an inward remittance is for. The AD bank attaches it when it reports the remittance, and it travels on the IRM in the irmPurposeCode field.
Not every export code can generate an eBRC. DGFT does not allow P0101 or P0108, and for Services > IT it accepts only P0802, P0803, P0807 and P0103. The full rules are below.

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Which purpose codes DGFT accepts for an eBRC

DGFT publishes these rules as its General Guidelines for Generating eBRC, last updated 26 March 2024. They are quoted word for word:
  • IRM of the same currency can only be clubbed.
  • IRM of the same bank name can only be clubbed.
  • Users cannot generate eBRC for Purpose Codes P0101 and P0108.
  • P0103 can be used standalone to generate eBRC.
  • P0103 can be clubbed with P0807 in case of Services > IT.
  • P0103 can be clubbed with any of the 01 Product Groups except P0101 and P0108.
  • P0103 can be clubbed with P1505 to generate eBRC.
  • No two purpose codes will be allowed to be clubbed to generate the single eBRC Except P0103 (Advance payment) which can be clubbed with any other purpose codes for inward remittance.
  • For Services > IT, only these four purpose codes are applicable, P0802, P0803, P0807, and P0103.
  • In the case of Service Exports, Exporters will be able to view and attach invoices that have SAC codes matching the description of the same services only.
DGFT answers ERR39 when a filing breaks these rules. When you submit, the API flags a purpose code that does not suit the export type in the warnings array of the accepted filing, before DGFT does. See Purpose code and export type.

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Purpose codes by group

The eBRC column applies DGFT’s rules above to each code. “Service export, not named” means DGFT’s guidelines do not mention the code; for a service export DGFT matches the invoice by its SAC code. Each code links to its own page on ebrc.in with RBI’s wording and the rule in full.

01 Exports (of Goods)

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Notes on the list

RBI discontinued P0105 and P0107 for transactions from 1 April 2016, by A.P. (DIR Series) Circular No. 50 dated 11 February 2016. A remittance received since then should not carry either code. P0106 does not appear in RBI’s 2012 list at all.
  • A purpose code is P followed by four digits; the first two are the RBI group.
  • Receipts start with P. Payments, which never reach an eBRC, start with S and are not listed here.
  • Group 00 holds capital and financial account receipts, which RBI prints under its own sub-headings (foreign direct investment, portfolio investment, borrowings and so on).
The AD bank attaches the code when it reports the remittance, so a correction runs through that bank, not through DGFT. A corrected report arrives as a revised IRM.

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Used by

Sources: RBI receipt purpose list, Annex I Part B to A.P. (DIR Series) Circular No. 84 dated 29 February 2012; A.P. (DIR Series) Circular No. 50 dated 11 February 2016; DGFT General Guidelines for Generating eBRC. Last reviewed: 7 October 2026