TL;DR
- The Handbook of Procedures 2023 requires only two scanned uploads with an IEC application: a bank proof and an address proof.
- PAN, CIN and the bank account are validated against government databases instead of being uploaded.
- Partnerships, societies, trusts and Hindu Undivided Families add a registration proof, and proprietorships alone may use an Aadhaar card, passport or voter ID as address proof.
Quick Answer: An IEC application requires two uploaded documents: a bank proof and an address proof for the firm. PAN, CIN and bank-account details are verified electronically instead of uploaded. Partnerships, societies, trusts and Hindu Undivided Families must also attach a registration or establishment proof.
The short upload list surprises most first-time applicants, because the Directorate General of Foreign Trade (DGFT) replaced paper verification with database checks. Your Permanent Account Number (PAN) is matched against the Central Board of Direct Taxes record. A company's Corporate Identity Number (CIN) goes to the Ministry of Corporate Affairs (MCA) register. The bank account goes to the National Payments Corporation of India (NPCI).
| Document | Accepted forms | Applies to | How it is checked |
|---|---|---|---|
| PAN | No upload | Every applicant | Real-time check against the Central Board of Direct Taxes database |
| Firm's bank proof | Cancelled cheque bearing the entity's pre-printed name, or a bank certificate in the prescribed format | Every applicant | Account validated through NPCI |
| Firm's address proof | Sale deed, rent agreement, lease deed, electricity bill, landline bill, post-paid mobile bill, memorandum of understanding or partnership deed | Every applicant | Single PDF upload, 5 MB maximum |
| Establishment, incorporation or registration proof | The constitution document for the firm type | Partnership, registered society, trust, Hindu Undivided Family, others | PDF upload |
| CIN | No upload | Companies | Verified against the MCA server |
| Digital signature or Aadhaar | Active digital signature certificate (DSC) or Aadhaar of a member of the firm | Every applicant | Used to sign the submission |
What Documents Are Required for an IEC Code?
Paragraph 2.08(c) of the Handbook of Procedures requires only two scanned uploads with an IEC application: a bank proof, and an address proof of the applicant entity. The same paragraph provides that the details submitted are validated through online integration with records held by the relevant ministries, departments, organisations and banks, wherever feasible. Even those two uploads fall away where the system specifically exempts them during the online process.
The application is filed in format ANF-2A, and DGFT headquarters issues the post-verification guidelines from time to time.
Which bank proof does DGFT accept?
Either a cancelled cheque bearing the entity's pre-printed name, or a bank certificate in the prescribed format. The account holder name must be the same as the firm name.
DGFT validates the account through NPCI and expects a response within two weeks. An application may be submitted while validation is in progress, but the IEC is auto-approved only after NPCI returns a success, and a failed validation stops the application.
What must the bank certificate contain?
More than a letter. Format ANF-2A(I) is issued on the bank's own letterhead, signed by an officer not below the rank of Manager, and carries the applicant's attested photograph, a photograph of the business premises and the geo tagging of those premises.
Which address proof does DGFT accept?
Any one of a sale deed, rent agreement, lease deed, electricity bill, telephone landline bill, post-paid mobile bill, memorandum of understanding or partnership deed. A proprietorship may also use an Aadhaar card, passport or voter ID.
Where the address proof is not in the name of the applicant firm, a no objection certificate from the premises owner in favour of the firm must be combined with the address proof and uploaded as a single PDF document.
When is an establishment or registration proof needed?
The portal requests a proof of establishment, incorporation or registration for five firm categories: partnership, registered society, trust, Hindu Undivided Family, and others. A sole proprietorship has no such instrument. A company supplies its corporate entity number instead, which the system verifies against the MCA server. A limited liability partnership enters its LLPIN in that same field.
What Changes by Entity Type?
| Entity type | Establishment proof | Address-proof concession | Whose PAN is verified |
|---|---|---|---|
| Sole proprietorship | Not requested | Aadhaar card, passport or voter ID also accepted | Proprietor |
| Partnership firm | Partnership deed | None | Partners |
| Limited liability partnership | Not named; falls under "others" | None | Partners |
| Private limited company | Not requested; the CIN is verified instead | None | Directors, fetched through the CIN |
| Registered society | Registration certificate | None | Not specified by DGFT |
| Trust | Trust deed or registration | None | Managing trustee |
| Hindu Undivided Family | Proof of HUF establishment | None | Karta |
The proprietorship concession is a practical one: a proprietor often trades from a residential address held in a personal name, where a lease deed or utility bill in the firm's name does not exist.
How Is the IEC Application Filed on the DGFT Portal?
Entirely online. Paragraph 2.05(c) of the Foreign Trade Policy 2023 states that the application process for an IEC, and updation in an IEC, are completely online. The DGFT IEC module help file was updated in February 2026.
- Register on the DGFT portal and log in.
- Enter the firm's PAN, the name as per the PAN database, and the date of birth or incorporation. These are verified in real time against the Income Tax Department record.
- Enter the CIN where applicable, and the GSTIN of the firm where applicable.
- Enter the firm address and PIN code. The system derives the state, district and jurisdictional Regional Authority from the PIN.
- Attach the address proof, and the establishment proof where the firm type requires one. Each upload is a PDF of 5 MB or less.
- Enter the bank account number, account holder name and IFSC code, and attach the cancelled cheque or bank certificate.
- Accept the declaration, sign with an active DSC or Aadhaar, and pay the ₹500 application fee through the Bharatkosh payment gateway.
The IEC is then notified by email and SMS, and the electronic copy can be downloaded from the dashboard.
Can one PAN hold two IEC codes?
No. Only one IEC is issued against a single PAN, and the portal will not let an application continue where that PAN already carries an IEC, whether a PAN-based code or an older numeric one.
Does an IEC Need Annual Updating?
Yes. Paragraph 2.05(d) of the Foreign Trade Policy 2023 requires an IEC holder to ensure its IEC details are updated electronically every year, during the April-June period. Where there are no changes, that position must still be confirmed online.
An IEC that is not updated within the prescribed period is de-activated under paragraph 2.05(e). It may be activated again on successful updation, and de-activation is without prejudice to any other action taken for violation of any other provision of the Foreign Trade Policy. An IEC may separately be flagged for scrutiny, and a flag that the holder does not address in time carries the same de-activation.
Which clock applies to which change?
| Trigger | What is required | Deadline | Source |
|---|---|---|---|
| Annual confirmation | Update the details electronically, or confirm online that nothing changed | Every year, April to June | FTP 2023, para 2.05(d) |
| Change in constitution, address, bank details or other primary details | Update the IEC online, with the applicable fee and documents | Within 30 days of the change | HBP 2023, para 2.14(b) |
| Change of PAN by merger, acquisition, liquidation, inheritance or business transfer | Obtain an IEC against the new PAN, if not already held | Within 30 days of the change | HBP 2023, para 2.14(e) |
| Importer-exporter profile in ANF-1 | Keep the profile current | On change, and at least once a year | HBP 2023, para 2.15(a) |
Why Is the April-June Window the One That Gets Missed?
An IEC carries permanent validity unless it is suspended or cancelled, and it covers every branch, division, unit and factory of the applicant. That permanence is exactly why the April-June window is missed: nothing expires, no renewal notice arrives, and the obligation is a confirmation rather than a filing.
There is a case for keeping trade registrations inside the same compliance calendar as statutory filings, rather than in a folder. LexComply does not file with DGFT; it holds the April-June window as a dated, owned obligation and evidences that the confirmation was made. Treating it as one of many recurring regulatory obligations to track is what keeps an active IEC from lapsing quietly.
Where Does the IEC Obligation Come From?
The underlying authority is section 7 of the Foreign Trade (Development and Regulation) Act, 1992, which provides that no person shall make any import or export except under an Importer-exporter Code Number granted by the Director General. The full text sits with the other central enactments in the Lex Library.
Paragraph 2.05(a) of the Foreign Trade Policy adds the limit for services: for export of services or technology, an IEC is necessary on the date of rendering services for availing benefits under the Foreign Trade Policy.
Common Mistakes to Avoid
- Uploading a cancelled cheque with no pre-printed entity name. Paragraph 2.08(c)(i) accepts a cancelled cheque only where it bears the entity's pre-printed name. Where the cheque is unprinted, the alternative is a bank certificate in the prescribed format.
- Treating the annual updation as optional when nothing has changed. Paragraph 2.05(d) requires the no-change position to be confirmed online as well, and paragraph 2.05(e) de-activates an IEC that is not updated in the window.
- Reading permanent validity as no maintenance. Paragraph 2.10(a) of the Handbook gives an IEC permanent validity unless suspended or cancelled. Paragraph 2.10(b) then allows de-activation for non-updation. Both apply at once.
- Using a bank account whose holder name differs from the firm name. The account holder name must be the same as the firm name. NPCI validation fails otherwise, and a failed validation stops the application.
- Applying for a second IEC for a new branch, unit or division. Only one IEC is issued against a single PAN, and that IEC already covers every branch, division, unit and factory of the applicant.
- Assuming every services exporter needs an IEC. Under paragraph 2.05(a), an IEC is necessary for export of services or technology on the date of rendering services for availing benefits under the Foreign Trade Policy.
The documents are rarely the obstacle; the maintenance is. Our registration and licensing support covers both, with advisory support where the obligations need mapping first, and you can reach the team for a scoped review. If the wider question is which obligations attach to your entity, start with what regulatory compliance means.
Legal Disclaimer
This article is general information on Indian foreign-trade procedure as it stands on 9 October 2026, and is not legal advice. Document requirements, fees and timelines are set by the Directorate General of Foreign Trade and change by notification, so verify the current position before you file.
