{"id":264928,"date":"2022-04-02T12:30:23","date_gmt":"2022-04-02T07:00:23","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=264928"},"modified":"2022-04-02T11:45:02","modified_gmt":"2022-04-02T06:15:02","slug":"manner-of-maintaining-electronic-cash-ledger-introduced-vide-customs-electronic-cash-ledger-regulations-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/02\/manner-of-maintaining-electronic-cash-ledger-introduced-vide-customs-electronic-cash-ledger-regulations-2022\/","title":{"rendered":"Manner of maintaining Electronic Cash Ledger introduced vide Customs (Electronic Cash Ledger) Regulations, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\"><span id=\"page30R_mcid6\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The Central Board of Indirect Taxes and <\/span><span dir=\"ltr\" role=\"presentation\">Customs notifies Customs (Electronic Cash Ledger) Regulations, 2022. The Regulations provides provisions relating to Manner of maintaining Electronic Cash Ledger, <span id=\"page32R_mcid12\" class=\"markedContent\">Manner of making payment from the electronic cash ledge<\/span>r and Refund.<br \/>\n<\/span><\/span><\/p>\n<p style=\"text-align: justify;\">\n<h4 style=\"text-align: justify;\"><span style=\"color: #000080;\">Key points: <\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li><span id=\"page30R_mcid16\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Manner of maintaining<\/span> <span dir=\"ltr\" role=\"presentation\">Electronic Cash Ledger:\u00a0<\/span> <\/span><\/li>\n<\/ul>\n<ol style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ol>\n<li><span id=\"page30R_mcid16\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The electronic cash ledger shall be <\/span><span dir=\"ltr\" role=\"presentation\">maintained in<\/span> <span dir=\"ltr\" role=\"presentation\">FORM ECL-1<\/span> <span dir=\"ltr\" role=\"presentation\">on the common portal for each person in regard to every deposit made <\/span><span dir=\"ltr\" role=\"presentation\">towards duty, interest, penalty, fee or any other sum payable by the person.<\/span><\/span><\/li>\n<li><span id=\"page30R_mcid17\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The deposit made in the electronic cash ledger shall not accrue any interest.<\/span><\/span><\/li>\n<li><span id=\"page30R_mcid18\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">A unique identification number shall be generated at the common portal when a credit or debit, <\/span><span dir=\"ltr\" role=\"presentation\">as the case may be, is made to the electronic cash ledger.<\/span><\/span><span id=\"page30R_mcid19\" class=\"markedContent\"><\/span><\/li>\n<li><span id=\"page30R_mcid19\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The unique identification number relating to such debit or credit shall be indicated in the <\/span><span dir=\"ltr\" role=\"presentation\">relevant Customs declaration.<\/span><\/span><\/li>\n<li><span id=\"page30R_mcid20\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Any deposit into the electronic cash ledger shall be made by a person by generating a deposit <\/span><span dir=\"ltr\" role=\"presentation\">challan in<\/span> <span dir=\"ltr\" role=\"presentation\">FORM-ECL-2<\/span> <span dir=\"ltr\" role=\"presentation\">on the common portal. <\/span><\/span><span id=\"page30R_mcid21\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Provided that the deposit challan as so generated in<\/span> <span dir=\"ltr\" role=\"presentation\">FORM-ECL-2<\/span> <span dir=\"ltr\" role=\"presentation\">shall be valid for a period of fifteen <\/span><span dir=\"ltr\" role=\"presentation\">days.<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page30R_mcid22\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The deposit shall be made through <span id=\"page30R_mcid23\" class=\"markedContent\">internet banking through an authorised bank; <span id=\"page30R_mcid24\" class=\"markedContent\">National Electronic Fund Transfer or Real Time Gross Settlement from any bank or <span id=\"page30R_mcid25\" class=\"markedContent\">over the counter payment through an authorised bank<\/span><\/span><\/span>.\u00a0 <\/span><\/span><span id=\"page30R_mcid25\" class=\"markedContent\"><\/span><span id=\"page32R_mcid0\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Provided that the limit of the over the counter payment, in case of a person, shall not exceed ten <\/span><\/span><span id=\"page32R_mcid0\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">thousand rupees in a day.<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page32R_mcid1\" class=\"markedContent\"><\/span><span id=\"page32R_mcid7\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Where the deposit is made through an authorised mode other than the internet banking through <\/span><\/span><span id=\"page32R_mcid7\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">an authorised bank, a mandate form shall be generated along with the deposit challan on the common portal <\/span><\/span><span id=\"page32R_mcid7\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">and the same shall be submitted to the bank from where the deposit is being made: <\/span><\/span><span id=\"page32R_mcid8\" class=\"markedContent\"><\/span><span id=\"page32R_mcid8\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Provided that the mandate form shall be valid for a period of fifteen days from the date of <\/span><\/span><span id=\"page32R_mcid8\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">generation of the deposit challan.<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page32R_mcid9\" class=\"markedContent\"><\/span><span id=\"page32R_mcid9\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Upon use of an authorised mode to make deposit, on successful credit of the amount to the <\/span><\/span><span id=\"page32R_mcid9\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">concerned government account maintained in the authorised bank, a Challan Identification Number shall be <\/span><\/span><span id=\"page32R_mcid9\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">generated by the collecting bank and the same shall be indicated in the deposit challan as generated in <\/span><\/span><span id=\"page32R_mcid9\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">FORM ECL-2<\/span><span dir=\"ltr\" role=\"presentation\">.<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page32R_mcid10\" class=\"markedContent\"><\/span><span id=\"page32R_mcid10\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">On receipt of the Challan Identification Number from the collecting bank, the said amount shall <\/span><\/span><span id=\"page32R_mcid10\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the <\/span><\/span><span id=\"page32R_mcid10\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">common portal shall make available a receipt to this effect.<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page32R_mcid11\" class=\"markedContent\"><\/span><span id=\"page32R_mcid11\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Where the bank account of the person concerned or the person making the deposit on his <\/span><\/span><span id=\"page32R_mcid11\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">behalf, is debited but no Challan Identification Number is generated or such number is generated but not <\/span><\/span><span id=\"page32R_mcid11\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">communicated to the common portal, the said person may represent electronically through the common <\/span><\/span><span id=\"page32R_mcid11\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">portal to the bank or electronic gateway through which the deposit was initiated.<\/span><\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li><span id=\"page32R_mcid12\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Manner of making payment from the electronic cash ledger<\/span><\/span>:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"text-align: justify;\"><span id=\"page32R_mcid12\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">A person may use the amount <\/span><span dir=\"ltr\" role=\"presentation\">available in the electronic cash ledger for making payment towards duty, interest, penalty, fee, or any other <\/span><span dir=\"ltr\" role=\"presentation\">sum payable by such person <\/span><span dir=\"ltr\" role=\"presentation\">or any duties of customs, including cesses and <\/span><span dir=\"ltr\" role=\"presentation\">surcharges levied as duties of customs under any other law for the time being in force,<\/span> <span dir=\"ltr\" role=\"presentation\">through payment <\/span><span dir=\"ltr\" role=\"presentation\">challan in<\/span> <span dir=\"ltr\" role=\"presentation\">FORM ECL-3<\/span> <span dir=\"ltr\" role=\"presentation\">generated,-<\/span><\/span><span id=\"page32R_mcid13\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(i)<\/span> <span dir=\"ltr\" role=\"presentation\">by the customs automated system in accordance with provisions of the Act, rules or regulations <\/span><span dir=\"ltr\" role=\"presentation\">made thereunder; or<\/span><\/span><span id=\"page32R_mcid14\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(ii)<\/span> <span dir=\"ltr\" role=\"presentation\">by the person on the basis of his own ascertainment of the amount of duty or sum payable by <\/span><span dir=\"ltr\" role=\"presentation\">such person.<\/span><\/span><span id=\"page32R_mcid15\" class=\"markedContent\"><\/span><\/li>\n<li style=\"text-align: justify;\"><span id=\"page32R_mcid15\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The person shall select the payment challan so generated under sub-regulation (1) on the<\/span><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">common portal for debit of the amount shown in the payment challan from electronic cash ledger of such<\/span><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">person<\/span><\/span><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Indirect Taxes and Customs notifies Customs (Electronic Cash Ledger) Regulations, 2022. The Regulations provides provisions relating to Manner <\/p>\n","protected":false},"author":8808,"featured_media":264781,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-264928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Manner of maintaining Electronic Cash Ledger introduced vide Customs (Electronic Cash Ledger) Regulations, 2022 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/02\/manner-of-maintaining-electronic-cash-ledger-introduced-vide-customs-electronic-cash-ledger-regulations-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Manner of maintaining Electronic Cash Ledger introduced vide Customs (Electronic Cash Ledger) Regulations, 2022\" \/>\n<meta property=\"og:description\" content=\"The Central Board of Indirect Taxes and Customs notifies Customs (Electronic Cash Ledger) Regulations, 2022. 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