Customs (Electronic Cash Ledger) Regulations, 2022

Regulation 3. Manner of maintaining Electronic Cash Ledger

(1) The electronic cash ledger shall be maintained in FORM ECL-1 on the common portal for each person in regard to every deposit made towards duty, interest, penalty, fee or any other sum payable by the person under the provisions of the Act or under the Customs Tariff Act, 1975 (51 of 1975), or the rules and regulations made thereunder or any duties of customs, including cesses and surcharges levied as duties of customs under any other law for the time being in force, for the purpose of crediting the deposit and for debiting when the amount available in the electronic cash ledger is used for making payment towards duty, interest, penalty, fee or any other amount.

(2) The deposit made in the electronic cash ledger shall not accrue any interest.

(3) A unique identification number shall be generated at the common portal when a credit or debit, as the case may be, is made to the electronic cash ledger.

(4) The unique identification number relating to such debit or credit shall be indicated in the relevant Customs declaration.

(5) Any deposit into the electronic cash ledger shall be made by a person by generating a deposit challan in FORM-ECL-2 on the common portal: Provided that the deposit challan as so generated in FORM-ECL-2 shall be valid for a period of fifteen days.

(6) The deposit under sub-regulation (5) shall be made through any of the following authorised modes, namely:-

(a) internet banking through an authorised bank;

(b) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; (c) over the counter payment through an authorised bank:

Provided that the limit of the over the counter payment, in case of a person, shall not exceed ten thousand rupees in a day:

Provided further that the said limit of ten thousand rupees shall not apply to deposit made by the Government Department or where the Jurisdictional Commissioner of Customs authorises a higher amount to be deposited.

Explanation. - For the removal of doubts it is hereby clarified that for making deposit of any amount indicated in the deposit challan, the commission, if any, payable to the bank in respect of such payment shall be borne by the person making such deposit.

(7) Where the deposit is made through an authorised mode other than the internet banking through an authorised bank, a mandate form shall be generated along with the deposit challan on the common portal and the same shall be submitted to the bank from where the deposit is being made:

Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of the deposit challan.

(8) Upon use of an authorised mode to make deposit, on successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the deposit challan as generated in FORM ECL-2.

(9) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect.

(10) Where the bank account of the person concerned or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or such number is generated but not communicated to the common portal, the said person may represent electronically through the common portal to the bank or electronic gateway through which the deposit was initiated.