https://www.taxtmi.com/circulars?id=66388 Phased enablement of an Electronic Cash Ledger under Section 51A and the Customs (Electronic Cash Ledger) Regulations, 2022 requires ICEGATE registration and ECL account creation. Initial exemptions apply to non-automated customs stations, accompanied baggage, international courier terminals and specified non-electronic deposit uses, with courier deposits migrating into ECL in the second phase. Deposits are made via portal-generated challans using authorised internet banking or NEFT/RTGS; payments may be made from ECL balances or via a front-end payment flow that creates and debits ECL. Refunds follow ECLR procedures and are not governed by Section 27. en-us Fri, 31 Mar 2023 00:00:00 +0530 Sat, 10 Jun 2023 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66388 Phased enablement of an Electronic Cash Ledger under Section 51A and the Customs (Electronic Cash Ledger) Regulations, 2022 requires ICEGATE registration and ECL account creation. Initial exemptions apply to non-automated customs stations, accompanied baggage, international courier terminals and specified non-electronic deposit uses, with courier deposits migrating into ECL in the second phase. Deposits are made via portal-generated challans using authorised internet banking or NEFT/RTGS; payments may be made from ECL balances or via a front-end payment flow that creates and debits ECL. Refunds follow ECLR procedures and are not governed by Section 27. Circulars Customs Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66388