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TMI BlogCustoms (Electronic Cash Ledger) Regulations, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... o force with effect from the 1st June, 2022. 2. Definitions.- (1) In these regulations, unless the context otherwise requires,- (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "authorised bank" means a bank or a branch of a bank authorised by the Government to collect duty or any other amount payable under the Act ; (c) "electronic cash ledger" means the ledger in the customs automated system relating to a person who deposits the amount in the said ledger in accordance with section 51A of the Act; (d) "Form" means a form appended to these regulations; (e) "Jurisdictional Commissioner of Customs" means the Commissioner having jurisdiction over the customs station where the person intends to make payment. (2) The words and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit was initiated. 4. Manner of making payment from the electronic cash ledger .- (1) A person may use the amount available in the electronic cash ledger for making payment towards duty, interest, penalty, fee, or any other sum payable by such 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, through payment challan in FORM ECL-3 generated,- (i) by the customs automated system in accordance with provisions of the Act, rules or regulations made thereunder; or (ii) by the person on the basis of his own ascertainment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electronic cash ledger.- A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same on the common portal. 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 Des-cription 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. Referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date << Current date >> Challan Expiry Date -- Entity Type/ Code << Filled in/Auto populated >> Name (Legal) << Auto Populated >> Address << Auto Populated >> Email address << Auto Populated >> Mobile No. << Auto Populated >> Details of Deposit in the Ledger (All Amount in Rs.) Major Head Minor Head Total 8449-Deposits in Electronic Cash Ledger Total Challan Amount Total Amount in words PART - II Mode of Payment (relevant part will become active when the particular mode is selected) __e-Payment (This will include all modes of e-payment such as net banking but will not include CC/DC . Taxpayer will choose one of this) __Over the Counter (OTC) Bank (Where cash or instrument is proposed to be deposited) Details o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained at the Common Portal) Type of the Entity Entity code / /Temporary Id Name (Legal) - Period - From ------- To -------- (dd/mm/yyyy) Act - Customs Duty Payments Part I (Amount in Rs.) Sr. No. Payment Challan No. Type/ Document No/Date, if applicable Date & Time of payment challan generation / Payment Reference Number of ECL Reporting date (by ICEGATE) Des-cription Type of Trans- action [Debit (DR) / Credit (CR)] Amount debited / credited (Total) Balance (Total) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Part II Payment Challan No. Major Head Minor Head Amount Total Note - 1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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