Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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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