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

Refer Circular No.09/2023-Customs dt. 30.03.2023