The Tax Publishers

Customs--Electronic Cash Ledger

Customs (Electronic Cash Ledger) Regulations, 2022--An Overview

FCA Puneeth BS

Section 51A of the Customs Act, 1962 provides for Payment of Customs duty, Interest, Penalty through "Electronic Cash Ledger". The Learned Author in this Article discusses the newly introduced Customs (Electronic Cash Ledger) Regulations, 2022 which provide for the modus operandi of using the Electronic Cash Ledger.

1. Introduction

The Finance Act, 2018 introduced a new section 51A ('the Section') by inserting anew Chapter VIIA to the Customs Act, 1962 relating to 'Payments Through Electronic Cash Ledger'. This provision is similar to Section 49 of the Goods and Service Tax Laws.


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