Payment Aggregator added as a mode of payment under Customs Electronic Cash Ledger Regulations

Last updated: 24 March 2026

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The Central Board of Indirect Taxes and Customs has introduced an amendment to the Customs (Electronic Cash Ledger) Regulations, 2022. This amendment adds 'payment aggregator' as a new mode of payment. This change aims to provide more flexibility and convenience for taxpayers when making payments into their electronic cash ledger.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 30/2026-Customs (N.T.)

New Delhi, the 24th March,2026

S.O. _(E). - In exercise of the powers conferred by section 157 read with sub-sections (l),(2) and (3) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board ofIndirect Taxes and Customs hereby makes the following amendments in the Customs(Electronic Cash Ledger), Regulations, 2022 narrely: -

1. Short title and commencement - ( I ) These regulations may be called the Customs(Electronic Cash Ledger) (Amendment) Regulations, 2026.
(2) They shall come into force on the date oftheir 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 anauthorised bank", the words " or through payment aggregator" shall be inserted.

[F. No. 442/02/2017- Cus. IV(Pt.)]
(Indrajit Panda)
Under Secretary

Note: The principal regulations were published in the Gazette of India, Extraordinary, Part II,Section 3, Sub-section (i) vrde number G.S.R. 232 (E), dated the 30th March,2022.

FAQ :

The main change is the addition of a 'payment aggregator' as a new mode of payment for the Customs Electronic Cash Ledger.

These regulations come into effect on the date of their publication in the Official Gazette.

The 'payment aggregator' option has been inserted into sub-regulation (6) and sub-regulation (7) of regulation 3 of the Customs (Electronic Cash Ledger) Regulations, 2022.

It means taxpayers now have an additional method, via a payment aggregator, to make payments into their Customs Electronic Cash Ledger, in addition to existing options like internet banking.

Notification No : Notifi cation No. 30/2026-Customs
Source : https://taxinformation.cbic.gov.in/view-pdf/1010595/ENG/Notifications

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