Customs (Electronic Cash Ledger) Regulations, 2022
Notification No. 20/2022-Customs (N.T.) Dated 30/03/2022
G.S.R. 232 (E). In exercise of the powers conferred by section 157 read with sub-sections (1), (2) and (3) of section 51A 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 | Manner of maintaining Electronic Cash Ledger |
| Regulation 4 | Manner of making payment from the electronic cash ledger |
| Regulation 5 | Refund |
| Regulation 6 | Intimation of discrepancy in electronic cash ledger |
| FORM ECL-1 | Electronic Cash Ledger |
| FORM ECL-2 | Challan for deposit under section 51A of the Customs Act, 1962 |
| FORM ECL-3 | Challan for Payment of any sum under the Customs Act, 1962 |
| FORM ECL-4 | Electronic Duty Payment Ledger (Cash) |
| FORM ECL-5 | Application for Refund of Deposit under Electronic Cash Ledger |