Electronic Duty Credit Ledger Regulations, 2021
Notification No. 75/2021-Customs (N.T.) Dated 23/09/2021
G.S.R. (E). — In exercise of the powers conferred by section 51B, read with section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, hereby makes the following regulations, namely:-
| Regulation 1 | Short title and commencement |
| Regulation 2 | Definitions |
| Regulation 3 | Issuance of duty credit in the scroll |
| Regulation 4 | Creation of e-scrip in the ledger |
| Regulation 5 | Registration of e-scrip |
| Regulation 6 | Use and validity of e-scrip |
| Regulation 7 | Transfer of duty credit in e-scrip |
| Regulation 8 | Suspension or cancellation of duty credit |
Refer Circular No. 21/2022-Customs
Dated 26/09/2022
Refer Circular No. 22/2022-Customs
Dated 26/09/2022