TMI BlogCustoms (Electronic Cash Ledger) Regulations, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... utomated 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 expressions used in these regulations and not defined but defined in the Act shall have the same meanings as assigned to them in the Act. 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, pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instrument is proposed to be deposited) Details of Instrument __Cash __ Cheque __Demand Draft __NEFT/RTG Remitting bank Type/Entity code Beneficiary Account Number (CPIN) Name of beneficiary bank Reserve Bank of India Beneficiary Bank s Indian Financial System Code (IFSC) IFSC of RBI Amount Note : Charges to be separately paid by the person making payment. Particulars of depositor Name Designation/ Status (Manager, partner etc.) Signature Date Paid Challan Information Type/Entity Code Taxpayer Name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Tax (----) Integrated Tax (----) CESS (----) CESS (----) Total Challan Amount Total Amount in words Form ECL 4 [ See regulation 4(3 )] Electronic Duty Payment Ledger (Cash) ( 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 Part I (Amount in Rs.) Sr. No. Payment Challan No. Type/ Document No/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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