Extension of retention period for electronic duty credit ledger entries to two years by regulation amendments. Amendment revises the Electronic Duty Credit Ledger Regulations, 2021 by substituting the prior one year retention requirement with two years in two specified sub regulatory provisions; the instrument is titled the Electronic Duty Credit Ledger (Amendment) Regulations, 2022 and comes into force on publication in the Official Gazette.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of retention period for electronic duty credit ledger entries to two years by regulation amendments.
Amendment revises the Electronic Duty Credit Ledger Regulations, 2021 by substituting the prior one year retention requirement with two years in two specified sub regulatory provisions; the instrument is titled the Electronic Duty Credit Ledger (Amendment) Regulations, 2022 and comes into force on publication in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.