Electronic Cash Ledger regulations establish a delegated framework for electronic cash accounting and commence operation under customs authority. Establishes the Customs (Electronic Cash Ledger) Regulations, 2022 as a delegated regulatory framework under section 157 read with sub sections (1), (2) and (3) of section 51A of the Customs Act, 1962, issued by the Central Board of Indirect Taxes and Customs by notification; provides the short title and specifies commencement, with the regulations taking effect from 1st June, 2022.