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Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
Appendix 2U of the Handbook of Procedures, 2023 is amended to revise the prescribed format for issuance of the Electronic Bank Realisation Certificate (eBRC) by adding new data fields for GSTIN, GST invoice number, and GST invoice date, and by modifying the existing "Address/GSTIN" field to "Address". The revised Appendix 2U is to be operationalised with effect from 13 January 2026, requiring eBRCs generated thereafter to capture the added GST-related particulars and to reflect the revised field nomenclature in the system-generated statement of bank realisation.
Appendix 2U of the Handbook of Procedures, 2023 is amended to revise the prescribed format for issuance of the Electronic Bank Realisation Certificate (eBRC) by adding new data fields for GSTIN, GST invoice number, and GST invoice date, and by modifying the existing "Address/GSTIN" field to "Address". The revised Appendix 2U is to be operationalised with effect from 13 January 2026, requiring eBRCs generated thereafter to capture the added GST-related particulars and to reflect the revised field nomenclature in the system-generated statement of bank realisation.
Note: It is a system-generated summary and is for quick reference only.
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