• Dated 19^th September, 2022

Amendment in relation to the Electronic Duty Credit Ledger Regulations, 2021

In relation to the Regulation 6 which is pertaining to the use and validity of e-script.

The validity period of the duty credit available in the e-scrip in the ledger for payment of duties of Customs has been extended from One Year to Two Year from the date of its creation in the ledger and any duty credit in the said e-scrip remaining unutilized at the end of this period shall lapse.

The above provision shall be applicable for Regulation 7 i.e. transfer of the e-scrip as well.

CBIC vide Notification No. 79/2022-Customs (N.T.) dated 15.09.2022