Customs (Electronic Cash Ledger) Regulations, 2022

Customs (Electronic Cash Ledger) Regulations, 2022

FORM ECL-1
[See regulation 3(1)]

Electronic Cash Ledger
(To be maintained at the Common Portal)

Type of the Entity
Entity code / /Temporary Id
Name (Legal) –
Period - From ------- To -------- (dd/mm/yyyy)
Act – Customs Duty Payments

(Amount in Rs.)

Sr. No	Date of deposit /Debit (dd/mm/ yyyy)	Time of deposit	Reporting date (by bank)	Reference No.	Type/Document No/Date, if applicable	Description	Type of Transaction [Debit (DR) / Credit (CR)]	Amount debited / credited (Total)	Balance (Total)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)

Note –

1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of the document.

2. Type/Document No/Date, if applicable, for any debit will be recorded, otherwise it will be left blank.

3. Challan Identification Number (CIN) of the challan against which deposit has been made, and type of liability for which any debit has been made will also recorded under the head “description”.

4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will also be recorded under the head “description”.

5. Refund claimed from the ledger or any other debits from the ledger will be recorded accordingly.

6. Date and time of deposit is the date and time of generation of CIN as reported by bank.

7. The entity code shall be as follows :-

(a) the Import Export Code (IEC) issued by Directorate General of Foreign Trade (DGFT) for importers/exporters,

(b) Permanent Account Number (PAN) issued by Income Tax Department for Customs brokers, authorised carriers and custodians,

(c) For others, Goods and Services Tax Identification Number (GSTIN) issued by Goods and Services Tax Department if available or on the basis Temporary Identification Number generated through the common portal.