Electronic cash ledger payments expand to include payment aggregators under the amended customs regulations. The Customs (Electronic Cash Ledger) (Amendment) Regulations, 2026 expand the permitted modes for depositing into the electronic cash ledger by inserting payment aggregator as an additional method in regulation 3(6) and updating regulation 3(7) accordingly. The amendment recognises payment through a payment aggregator as part of the prescribed deposit mechanism alongside the existing payment channels. The regulations come 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.
Electronic cash ledger payments expand to include payment aggregators under the amended customs regulations.
The Customs (Electronic Cash Ledger) (Amendment) Regulations, 2026 expand the permitted modes for depositing into the electronic cash ledger by inserting payment aggregator as an additional method in regulation 3(6) and updating regulation 3(7) accordingly. The amendment recognises payment through a payment aggregator as part of the prescribed deposit mechanism alongside the existing payment channels. The regulations come 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.
TaxTMI 
of 
Join Channel
TaxTMI 
