Customs Electronic Cash Ledger Amendment Regulations 2026

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-24032026-271244 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 1461] NEW DELHI, TUESDAY, MARCH 24, 2026/CHAITRA 3, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 24th March, 2026 No. 30/2026-Customs (N.T.) S.O. 1526(E).— In exercise of the powers conferred by section 157 read with sub-sections (1), (2) and (3) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following amendments in the Customs (Electronic Cash Ledger), Regulations, 2022 namely: - 1. Short title and commencement – (1) These regulations may be called the Customs (Electronic Cash Ledger) (Amendment) Regulations, 2026. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Customs (Electronic Cash Ledger), Regulations, 2022, in regulation 3, - (i) in sub-regulation (6), after clause (c), the following clause shall be inserted, namely: - "(d) through payment aggregator:"., (ii) in sub-regulation (7), after the words, “other than the internet banking through an authorised bank”, the words " or through payment aggregator" shall be inserted. [F. No. 442/02/2017- Cus. IV(Pt.)] INDRAJIT PANDA, Under Secy. Note: The principal regulations were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 232 (E), dated the 30th March, 2022. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.