TaxTMI 
TaxTMI 
Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f. 01.04.2023 – reg.
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....(Pt.) regarding the captioned subject matter. 1.2 Vide CBIC Circular No. 09/2023-Customs dated 30th March. 2023, it has been informed that the Electronic Cash Ledger (ECL) functionality is envisaged in Section 51A of the Customs Act, 1962. It provides enabling provision whereby the importer, exporter or any person liable to pay duty, fees etc., under the Customs Act, has to make a non-interest bearing deposit with the Government for the purpose of payment. The Customs (Electronic Cash Ledger) Regulations, 2022 (ECLR) notified vide No. 20/2022-Customs (N.T) dt. 30.03.2022 govern the manner of operationalization of ECL and related aspects. The statutory provision came into force on 01.06.2022. 2. Pending development of IT infrastructure and....
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....s (NT) dt. 30.03.2022). In other words, payments relating to Courier shipments would be required to be done through ECL from 01.05.2023 onwards. 3.3 Since item 3.1 IV above refers to the term "electronic", the payment made through TR-6 challan for various purposes through authorized bank counter at the Customs locations would be exempted from the provisions of section 51A, till such activity is also migrated to the ECL in the subsequent phases. 4. The phased introduction of ECL is aimed at leveraging technology and reforming the payment process, inter-alia related to clearance of goods as the deposit may be held in ECL by the Trade for making subsequent transaction-wise payments of various types. This has potential to easing compliance in....
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....y, the importers who are assigned Unique Identification Number (UIN) under GST are also enabled in ECL. The detailed advisory for registration and the creation of ECL Account will be available on the said portal. Deposit to ECL: 7. The manner of maintaining ECL and modes of deposits into the ECL have been outlined under Regulation 3 of ECLR. A deposit challan may be generated at said portal for a sum chosen by the person, and deposit made in ECL using the authorised payment modes. The amount deposited shall be visible on the ECL maintained on the said portal. Payment of liabilities using ECL: 8.1 The manner of utilising ECL to make the payments is outlined in Regulation 4 of ECLR. The payment using the deposit available in ECL may be ....