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<h1>BEF reporting in XBRL requires online bank wise submission with single-format disclosure of large defaulted import remittances.</h1> Move of BEF reporting to an electronic XBRL platform mandates online, bank wise submission for the half yearly periods ending June and December in a single prescribed format (Annex I) listing remittances for imports that lack supporting evidence after six months from remittance; AD banks must obtain portal credentials via the prescribed fill in form (Annex II).