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Notification No. 20/2022-CUSTOMS (N.T.) – Customs ( Electronic Cash Ledger) Regulations 2022

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

New Delhi, the 30th March, 2022

Notification No. 20/2022-CUSTOMS (N.T.)

G.S.R. 232 (E).—In exercise of the powers conferred by section 157 read with sub-sections (1), (2) and (3) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely :-

1. Short title and commencement – (1) These regulations may be called the Customs (Electronic Cash Ledger) Regulations, 2022.

(2) They shall come into 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 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.

Customs (Electronic Cash Ledger) Regulations 2022

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.

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

(i) by the person on the basis of his own ascertainment of the amount of duty or sum payable by such person.

(2) The person shall select the payment challan so generated under sub-regulation (1) on the common portal for debit of the amount shown in the payment challan from electronic cash ledger of such person :

Provided that, the amount shown in the payment challan shall be automatically debited from the electronic cash ledger by the customs automated system, –

(a) in the case where consent for auto-debit of specified amount has been provided in the customs declaration by the person; and

(b) The amount available in the electronic cash ledger is sufficient for the payment of the entire amount of the payment challan.

 

(3) The successful debit under sub-regulation (2), shall be visible on electronic cash ledger and the credit shall be shown in the Electronic Duty Payment Ledger (Cash) maintained in FORM ECL-4.

5. Refund.- (1) The balance in the electronic cash ledger, after payment of duty, interest, penalty, fee or any other amount payable, may be applied for refund by the person on the common portal in FORM ECL-5.

(2) Upon receipt of application under sub-regulation (1), the amount applied for from the balance shall no longer be available for use by the person and its refund shall be decided within thirty days from the date of application on the common portal and the amount to be refunded shall thereafter be credited to the bank account of the person registered with customs automated system.

6. Intimation of discrepancy in electronic cash ledger.- A registered person shall, upon noticing any discrepancy  in his electronic cash ledger, communicate the same on the common portal.

Download Customs (Electronic Cash Ledger) Regulations, 2022

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One Comment

  1. Karthick Ganesan says:

    Dear Sir,

    Please help us to complete Electronic cash ledger process for customs duty payment. Kindly please help to share how to process this registration.

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