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    <title>Electronic Cash Ledger</title>
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    <description>Form ECL-1 establishes the Electronic Cash Ledger maintained on the common portal for Customs duty payments. It records credits and debits with transaction dates, bank reporting details, references, descriptions, amounts and balances. Deposits are linked to challan identification numbers, while debits identify the relevant liability, including demands, appeal pre-deposits, refunds and other payments. Entity identification uses the Import Export Code, Permanent Account Number, Goods and Services Tax Identification Number or a temporary identification number, according to the entity category.</description>
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