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Tag: electronic cash ledger

ArticleGST Article

Amount debited to Electronic Cash Ledger is equivalent to Government deposit and GST DRC-03 not mandatory

byCA Bimal Jain15/10/202515/10/2025

The Hon’ble Gujarat High Court in the case of Superintendent AE held that payment of amount into the assessee’s ECL, duly credited to Government accounts, satisfies a bail condition for deposit of tax…

Customs Public Notice

Advisory for Electronic Cash Ledger (ECL 2.0) on ICEGATE

byAdmin16/01/202401/08/2025

Directorate General of Systems and Data Management of Central Board of Indirect Taxes and Customs on 13th January, 2024 issued…

GST ArticleHigh Court

Entire amount of pre-deposit not to be paid from Electronic Cash Ledger for filing appeal under Amnesty Scheme

byCA Bimal Jain16/12/202316/12/2023

The Hon’ble Patna High Court in M/s. Friends Mobile v. State of Bihar and Others [CWJC No. 6457 of 2023…

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