Extended limitation requires willful misstatement or suppression with intent to evade; mere misclassification does not sustain confiscation or penalty...
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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