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of <h1>New Electronic Cash Ledger Tracks Customs Duty Payments with Form ECL-1; Requires BRN and CIN for Transactions</h1> The Electronic Cash Ledger (Form ECL-1) is a record maintained on a common portal for tracking customs duty payments by entities. It includes details such as the entity type, entity code or temporary ID, and the legal name. The ledger records transactions by date, time, reference number, description, and type of transaction (debit or credit), along with the amount and balance. It requires documentation like the Bank Reference Number (BRN), Challan Identification Number (CIN), and other relevant identifiers. The entity code varies based on the entity's role, such as Import Export Code (IEC), Permanent Account Number (PAN), or GSTIN.
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