Electronic cash ledger records credit and debit entries for customs duty payments, ensuring traceable reference and entity identification. Electronic Cash Ledger (Form ECL-1) requires chronological recording of Customs duty deposits and debits on the Common Portal with fields for date/time of deposit, bank reporting date, reference numbers (including BRN), document/type references, description of liability (including CIN, application or demand identifiers), transaction type (Debit/Credit), amounts and running balance; date/time of deposit equals CIN generation reported by bank; entity identification must follow the prescribed hierarchy of IEC, PAN, GSTIN or Temporary Identification Number.