Latest Notifications, Circulars, Clarifications, Public Notices for Goods and Services Tax (GST), Income Tax, Service Tax, Central Excise, Customs, Special Economic Zone (SEZ), Foreign Exchange Management (FEMA), Foreign Trade (DGFT) / Import Export, Companies Act, Delhi Value Added Tax

I.Tax
CGST
IGST
CESS
UTGST
SGST
Custom
FTP
SEZ
FEMA
C.Law
SEBI
IBC

Income Tax [IT] Notifications:

10/2021 Dated: 27-2-2021 - IT
Modification of Notification No. 93/2020 dated the 31st December, 2020
09/2021 Dated: 26-2-2021 - IT
Direct Tax Vivad se Vishwas Act, 2020 - Extension of specified time limits -Amendment in Notification No. 85/2020, dated the 27th October, 2020
08/2021 Dated: 22-2-2021 - IT
U/s 10(46) of IT Act 1961 - Central Government notifies ‘Haryana State Pollution Control Board’ in respect of the specified income arising to that Board.
07/2021 Dated: 17-2-2021 - IT
Amendment in Notification No. 62/2019 dated 12th September 2019
06/2021 Dated: 17-2-2021 - IT
Faceless Assessment (1st Amendment) Scheme, 2021
05/2021 Dated: 11-2-2021 - IT
U/s 138(1) of IT Act 1961 - Central Government specifies Chief Executive Officer, Center for e-Governance, Government of Karnataka
04/2021 Dated: 31-1-2021 - IT
Seeks to amendment in Notification No. 85/2020, dated the 27th October, 2020
03/2021 Dated: 12-1-2021 - IT
Central Government makes the directions of Faceless Penalty Scheme, 2021
02/2021 Dated: 12-1-2021 - IT
Faceless Penalty Scheme, 2021

Income Tax - Circulars

01 of 2021 Dated: 15-1-2021
Amount of remuneration prescribed under section 9A(3)(m) of the Income-tax Act, 1961
21/2020 Dated: 4-12-2020
Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020
20/2020 Dated: 3-12-2020
INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2020-21 UNDER SECTION 192 OF THE INCOME TAX ACT, 1961
19/2020 Dated: 3-11-2020
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2016-17 and subsequent years
18/2020 Dated: 28-10-2020
Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020

Income Tax - Orders

F No. 187/3/2020-ITA-I Dated: 19-10-2020
Order under section 119 of the Income-tax Act, 1961 for exercising power of survey u/s 133A of the Income-tax Act, 1961 and in pursuance of The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 Regarding
F. No. 275/29/2020-IT(B) Dated: 16-10-2020
Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers
F. No. 225/150/2020-ITA-II Dated: 30-9-2020
Order u/s 119 of the Income-tax Act,1961 regarding extension of dates for filing of belated and revised ITRs for the A.Y 2019-20
F.No.225/155/2020/ITA.II Dated: 29-9-2020
Information relating to GST return in Form 26AS as per Rule 114-I of Income-tax Rules, 1962
F No. 187/3/2020-ITA-I Dated: 18-9-2020
Order under section 119 of the Income-tax Act, 1961

Central Goods and Services Tax [CGST] Rate Notifications:

05/2020 Dated: 16-10-2020 - CGST Rate
Amendment in Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017
04/2020 Dated: 30-9-2020 - CGST Rate
Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.

Central Goods and Services Tax [CGST] Notifications:

04/2021 Dated: 28-2-2021 - CGST
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021
03/2021 Dated: 23-2-2021 - CGST
GST Registration - class of persons who shall be exempted from aadhar authentication
02/2021 Dated: 12-1-2021 - CGST
Seeks to amendment in Notification No. 2/2017-Central Tax, dated the 19th June, 2017
01/2021 Dated: 1-1-2021 - CGST
Central Goods and Services Tax (Amendment) Rules, 2021.
95/2020 Dated: 30-12-2020 - CGST
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021.
G.S.R. 801(E) Dated: 28-12-2020 - CGST
Corrigendum : Notification No. 94/2020-Central Tax, dated 22nd December, 2020
94/2020 Dated: 22-12-2020 - CGST
Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020
93/2020 Dated: 22-12-2020 - CGST
Seeks to insert proviso in Notification No. 73/2017– Central Tax, dated the 29th December, 2017 - Waiver of the late fee payable for failure to furnish the return in FORM GSTR-4
92/2020 Dated: 22-12-2020 - CGST
Central Government appoints the 1st day of January, 2021, as the date on which the provisions of Various section of Finance Act, 2020 shall come into force

CGST Circulars

146/02/2021 Dated: 23-2-2021
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
145/01/2021 Dated: 11-2-2021
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017
144/14/2020 Dated: 15-12-2020
Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021
143/13/2020 Dated: 10-11-2020
Quarterly Return Monthly Payment Scheme
142/12/2020 Dated: 9-10-2020
Clarification relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017 for the months of February, 2020 to August, 2020

GST - Orders

Instructions No. 01/2020-21 [GST-Investigation] Dated: 2-2-2021
Instructions/Guidelines regarding procedures to be followed during Search Operation
Instruction No. 4/3/2020 Dated: 27-11-2020
Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration
F. No. CBEC- 20/01/08/2019-GST Dated: 18-9-2020
Administrative instructions for recovery of interest on net cash tax liability w.e.f. 01.07.2017
Instruction No. 3/2/2020 Dated: 24-6-2020
Payment of GST by real estate promoter/developer supplying construction of residential apartment etc, on the shortfall value of inward supplies from registered supplier at the end of the financial year
F. No. CBEC-20/10/11/2019-GST/1001 Dated: 22-6-2020
Writ petitions filed in various High Court(s) related to transitional provisions in GST

Integrated Goods and Services Tax [IGST] Rate Notifications:

05/2020 Dated: 16-10-2020 - IGST Rate
Amendment in Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017
04/2020 Dated: 30-9-2020 - IGST Rate
Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.

Integrated Goods and Services Tax [IGST] Notifications:

06/2020 Dated: 15-10-2020 - IGST
Amendment in Notification No. 5/2017 – Integrated Tax, dated the 28th June, 2017
05/2020 Dated: 24-6-2020 - IGST
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
04/2020 Dated: 24-6-2020 - IGST
Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020.

Compensation CESS [GST Cess] Rate Notifications:

03/2019 Dated: 30-9-2019 - GST CESS Rate
Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.
02/2019 Dated: 30-9-2019 - GST CESS Rate
Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

Union Territory Goods and Services Tax [UTGST] Rate Notifications:

05/2020 Dated: 16-10-2020 - UTGST Rate
Amendment in Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017
04/2020 Dated: 30-9-2020 - UTGST Rate
Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.

Union Territory Goods and Services Tax [UTGST] Notifications:

02/2020 Dated: 24-6-2020 - UTGST
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

States Goods and Services Tax [SGST] Notifications:

291-F.T. Dated: 26-2-2021 - West Bengal SGST
Seeks to notify amendment carried out in sub-sections (1), (2), (3), (4), (5), (6), (7), (8), (9) and (12) of section 2 of the West Bengal Goods and Services Tax (Amendment) Act, 2021 (West Ben. Act III of 2021) regarding amendments of section 2, section 10, section 16, section 29, section 30, section 31, section 51, section 122, section 132, and section 172 of the WBGST Act, 2017
43/2020– State Tax Dated: 16-2-2021 - Delhi SGST
Seeks to bring force Sections of Delhi Goods and Services Tax (Amendment) Act, 2020
38/2020–State Tax Dated: 16-2-2021 - Delhi SGST
Delhi Goods and Services Tax (Fifth Amendment) Rules, 2020
G.O.Ms.No.32 Dated: 15-2-2021 - Andhra Pradesh SGST
WAIVER OF PENALTY PAYABLE FOR NONCOMPLIANCE OF THE PROVISIONS OF NOTIFICATION ISSUED IN THE G.O.MS.NO.142, REVENUE (COMMERCIAL TAXES-II) DEPARTMENT, DATED: 15-5-2020
G.O.Ms.No.31 Dated: 15-2-2021 - Andhra Pradesh SGST
IMPLEMENTATION OF e-INVOICING FOR THE TAXPAYERS HAVING AGGREGATE TURNOVER EXCEEDING RS.100 CRORE FROM 01ST JANUARY 2021
197–F.T. Dated: 12-2-2021 - West Bengal SGST
Appointment of West Bengal Authority for Advance Ruling
94/2020 – State Tax Dated: 9-2-2021 - Jharkhand SGST
Jharkhand Goods and Services Tax (Fourteenth Amendment) Rules, 2020.
92/2020 – State Tax Dated: 9-2-2021 - Jharkhand SGST
Seeks to bring in force various section of the Jharkhand Goods and Services Tax (Amendment) Act, 2020
91/2020 – State Tax Dated: 9-2-2021 - Jharkhand SGST
Amendment in Notification No. 35/2020- State Tax, dated the 17th August, 2020
G.O.MS.No. 22 Dated: 4-2-2021 - Andhra Pradesh SGST
Notification of class of persons under proviso to section 39(1)
G.O.MS.No. 21 Dated: 4-2-2021 - Andhra Pradesh SGST
Special procedure for making payment of 35% as tax liability in first two (2) months

SGST Circulars

Trade Circular No. 04 T of 2021 Dated: 12-1-2021
Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021
Trade Circular No. 03 T of 2021 Dated: 12-1-2021
Quarterly Return Monthly Payment Scheme
Trade Circular No. 02 T of 2021 Dated: 12-1-2021
Clarification relating to application of sub-rule (4) of rule 36 of the MGST Rules, 2017 for the months of February, 2020 to August, 2020
13 T of 2020 Dated: 21-12-2020
General procedure for GST Audit u/s 65 of the MGST Act 2017
Instruction No. 1/2020-GST Dated: 11-12-2020
Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration
TRADE CIRCULAR No. 09/2020 Dated: 13-10-2020
Clarification relating to application of sub-rule (4) of rule 36 of the WBGST Rules, 2017 for the months of February, 2020 to August, 2020
Circular No. 11/2020 (State) Dated: 8-9-2020
Clarification on refund related issues
GST- 12/2020 Dated: 26-8-2020
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)
Circular No. 10/2020 (State) Dated: 26-8-2020
Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
13/2020-TNGST Dated: 17-8-2020
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)
11/2019-GST Dated: 29-7-2020
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal

Customs [Cus] Notifications:

G.S.R. 127 (E) Dated: 22-2-2021 - Cus
Corrigendum - Notification No. 44/2020 Customs, dated the 18th December, 2020
18/2021 Dated: 17-2-2021 - Cus
Amendment in Notification No. 11/2021-Customs, dated the 1st February, 2021
17/2021 Dated: 17-2-2021 - Cus
Seeks to amend Notification No. 57/2000-Customs, dated the 8th May, 2000
G.S.R. 104 (E) Dated: 5-2-2021 - Cus
Corrigendum - Notification No. 11/2021-Customs, dated the 1st February, 2021
G.S.R. 101(E) Dated: 5-2-2021 - Cus
Corrigendum - Notification No. 02/2021-Customs, dated the 1st February, 2021
16/2021 Dated: 5-2-2021 - Cus
Seeks to amend notification Nos. 96/2008-Customs, 57/2009-Customs, 101/2007-Customs and 50/2018-Customs consequential to imposition of Agriculture Infrastructure and Development Cess (AIDC).
15/2021 Dated: 1-2-2021 - Cus
Seeks to further amend notification No. 82/2017-Customs, dated 27.10.2017.
14/2021 Dated: 1-2-2021 - Cus
Seeks to exempt Social Welfare Surcharge leviable on Crude or roughly trimmed or Blocks Marble or travertine.
13/2021 Dated: 1-2-2021 - Cus
Seeks to exempt Social Welfare Surcharge leviable on Agriculture Infrastructure and Development Cess on Gold and Silver.

Customs Non-Tariff [Cus(NT)] Notifications:

25/2021 Dated: 26-2-2021 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seed, Areca nut, Gold & Silver
22/2021-Customs (N.T./CAA/DRI) Dated: 24-2-2021 - Cus (NT)
Amendment in Notification No.28/2020-Customs (N.T./CAA/DRI) dated 24.06.2020
21/2021-Customs (N.T./CAA/DRI) Dated: 23-2-2021 - Cus (NT)
Amendment in Notification No. 67/2020-Customs (N.T./CAA/DRI) dated 14.12.2020
20/2021-Customs (N.T./CAA/DRI) Dated: 23-2-2021 - Cus (NT)
Amendment in Notification No. 50/2020-Customs (N.T./CAA/DRI) dated 08.10.2020
19/2021-Customs (N.T./CAA/DRI) Dated: 22-2-2021 - Cus (NT)
Appointment of Common Adjudicating Authority
18/2021-Customs (N.T./CAA/DRI) Dated: 19-2-2021 - Cus (NT)
Appointment of Common Adjudicating Authority
24/2021 Dated: 18-2-2021 - Cus (NT)
Amendment in Notification No. 61/94-CUSTOMS (N.T.) dated the 21st November, 1994
23/2021 Dated: 18-2-2021 - Cus (NT)
Appointment of Common Adjudicating Authority
22/2021 Dated: 18-2-2021 - Cus (NT)
Appointment of Common Adjudicating Authority

Customs - Anti Dumping Duty [ADD] Notifications:

10/2021 Dated: 25-2-2021 - ADD
Seeks to further amend notification No. 2/2016-Customs (ADD) dated 28th Jan, 2016 to extend the levy of Anti-Dumping duty on Melamine originating in or exported from China PR, up to and inclusive of 31st March, 2021.
09/2021 Dated: 25-2-2021 - ADD
Seeks to amend notification no 29/2017-Customs (ADD) dated 14.06.2017 so as to extend the said notification up to 28.06.2021.
08/2021 Dated: 19-2-2021 - ADD
Seeks to impose definitive anti-dumping duty on imports of Aniline originating in or exported from China PR for a period of five years from the date of levy of provisional anti-dumping duty, i.e. 29th July, 2020.
07/2021 Dated: 1-2-2021 - ADD
Seeks to amend notification No. 16/2020 – Customs (ADD) dated 23rd June, 2020 so as to temporarily revoke the operation of the said notification for the period from 2nd February, 2021 to 30th September, 2021.
06/2021 Dated: 1-2-2021 - ADD
Seeks to amend notification No. 38/2019 – Customs (ADD) dated 25th September, 2019 so as to temporarily revoke the operation of the said notification for the period from 2nd February, 2021 to 30th September, 2021.
05/2021 Dated: 1-2-2021 - ADD
Seeks to amend notification No. 54/2018 – Customs (ADD) dated 18th October, 2018 so as to temporarily revoke the operation of the said notification for the period from 2nd February, 2021 to 30th September, 2021.
04/2021 Dated: 30-1-2021 - ADD
Seeks to impose anti-dumping duty on import of ‘Front Axle Beam’ and ‘Steering Knuckles’ originating in or exported from China for a period of thirty months
03/2021 Dated: 28-1-2021 - ADD
Seeks to further amend notification No. 27/2016-Customs (ADD) dated 23rd Jun, 2016 to amend the name of Producer and Exporter
02/2021 Dated: 28-1-2021 - ADD
Seeks to further amend notification No. 3/2018-Customs (ADD) dated 23rd Jan, 2018 to amend the name of Producer.

Customs - Safeguard Duty Notifications:

02/2020 Dated: 29-7-2020 - Safeguard
Seeks to continue the levy of Safeguard duty on imports of 'Solar Cells whether or not assembled in modules or panels' for a period of one year , in pursuance of final findings of review investigations issued by DGTR.

Customs Circulars

CORRIGENDUM to Circular No. 07/2021 Dated: 25-2-2021
Corrigendum to Circular 07/2021-Customs dated 22.02.2021 issued vide F.No. DGEP/SEZ/09/2017 (Part III)
07/2021 Dated: 22-2-2021
Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020
06/2021 Dated: 22-2-2021
Policy and Guidelines for setting up of Inland Container Depots (ICDs), Container Freight Stations (CFSs) and Air Freight Stations (AFSs)
05/2021 Dated: 17-2-2021
IGST refunds on exports-extension in SB005 alternate mechanism
04/2021 Dated: 16-2-2021
Extension of Board's Circular No. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B mismatch error

Customs Orders

Instruction No. 02/2021 Dated: 16-2-2021
Streamlining of Customs post Clearance Audit (PCA) work — Instructions
Instruction No. 01/2021 Dated: 14-1-2021
Requirement of filing of Bill of Coastal Goods (BCG)
Instruction No. 20/2020 Dated: 17-12-2020
Verification of the Preferential Certificates of Origin in terms of CAROTAR Rules 2020
Instruction No. 21/2020 Dated: 16-12-2020
Instructions for time bound processing of Duty Drawback claims
Instruction No. 19/2020 Dated: 18-11-2020
Imports from North Korea (KP)/Exports to North Korea(KP)

Customs Trade Notices

PUBLIC NOTICE NO. 17/2021 Dated: 12-2-2021
Applicability of GST on the clearance of UCC Cargo
PUBLIC NOTICE No: 12/2021 Dated: 5-2-2021
Mandatory uploading of documents in e-Sanchit – Further Clarifications
PUBLIC NOTICE NO. 11/2021 Dated: 3-2-2021
BUDGET 2021 RELATED Changes in EDI System ICES Advisory 07/2021
PUBLIC NOTICE No. 11/2021 Dated: 3-2-2021
ICES Advisory on Budget 2021 related changes in EDI system
PUBLIC NOTICE NO. 09/2021 Dated: 1-2-2021
Mandatory uploading of documents in e-Sanchit — Further Clarifications

Foreign Trade / Import-Export [FTP] Notifications:

58/2015-2020 Dated: 12-2-2021 - FTP
Amendment of Importer-Exporter Code (IEC) related provisions under Chapter-1 and Chapter-2 of Foreign Trade Policy, 2015-2020
57/2015-2020 Dated: 10-2-2021 - FTP
Notification for Food Import Entry Points
56/2015-2020 Dated: 28-1-2021 - FTP
Amendment in import policy of Coal and incorporation of Policy Condition No. 7 in Chapter 27 of ITC (HS), 2017, Schedule - I (Import Policy)
55/2015-2020 Dated: 7-1-2021 - FTP
Amendment in import policy and condition of items classified under Chapter 41 & 43 of ITC (HS), 2017, Schedule - l (Import Policy)
54/2015-2020 Dated: 1-1-2021 - FTP
Insertion of a Policy Condition for items under HS Code 33074900 of Chapter- 33 of ITC (HS), 2017, Schedule-I (Import Policy)
53/2015-2020 Dated: 31-12-2020 - FTP
Central Government hereby authorizes the officers for the purposes of exercising powers under Section 13 read with Section 11 of the FT(DR) Act, 1992
52/2015-2020 Dated: 30-12-2020 - FTP
Incorporation of policy condition under Exim Code 05040039 of Chapter 05 of ITC (HS), 2017, Schedule – I (Import Policy)
51/2015-2020 Dated: 29-12-2020 - FTP
Amendment in Policy condition of Sl.No. 55 & 57, Chapter 10 Schedule-2, ITC(HS) Export Policy, 2018
50/2015-2020 Dated: 28-12-2020 - FTP
Amendment in Export Policy of Onions

FTP Public Notices

40/2015-20 Dated: 25-2-2021
Amendment in Appendix 1B, Hand Book of Procedure 2015-20
39/2015-2020 Dated: 15-2-2021
Provision for verification of the exporters declaration (self certification basis) on the Rules of Origin under GSP Scheme–amendment in Para 2.104 (c) of Handbook of Procedures, 2015-2020.
38/2015-2020 Dated: 9-2-2021
Amendment in Appendix 2T and Appendix 2D of FTP, 2015-2020 regarding incorporation/change of details of Electronics and Computer Software Export Promotion Council
37/2015-2020 Dated: 8-1-2021
Enlistment under Appendix 2E of M/s The All India Plastics Manufacturers' Association (North Zone), Gurugram, Haryana - Authorized to issue Certificate of Origin (Non-Preferential)
36/2015-2020 Dated: 29-12-2020
Amendment of Para 2.54 of the Handbook of Procedures, 2015-2020.

FTP Circulars

ECA Circular No. 36/2015-20 Dated: 7-12-2020
Providing documents sought by investigating agencies like CBI, ED, DRI, etc.

FTP Trade Notices

Trade Notice No. 44/2015-2020 Dated: 1-3-2021
Online Module for Adjudication, Appeal, Review proceedings under Foreign Trade (Development & Regulation) Act, 1992, ('the Act') as amended and Foreign Trade (Regulation) Rules, 1993, ('the Rules') as amended.
Trade Notice No. 43/2020-2021 Dated: 23-2-2021
Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-Mercosur PTA and India-Thailand EHS w.e.f. 25th February 2021
Trade Notice No. 42/2020-21 Dated: 19-2-2021
Issuance of Certificate of Origins (Non-Preferential) [CoOs(NP)] through Common Digital Platform(CDP)
Trade Notice No. 41/2020-21 Dated: 15-2-2021
Introduction of online e-Certificate Management System for Imports
Trade Notice No. 40/2020-21 Dated: 4-2-2021
Introduction of online e-Tariff Rate Quota System for Imports

Special Economic Zone [SEZ] Notifications:

S.O. 519 (E) Dated: 1-2-2021 - SEZ
Amendment in Notification No. S.O.2067(E) dated 28th June, 2017
S.O. 520 (E) Dated: 28-1-2021 - SEZ
Central Government de-notifies an area of 00.4788 hectares, thereby making resultant area as 10.1368 hectares at No. 16, G.S.T. Road, Perungalathur Village, Chennai in the State of Tamil Nadu
S.O. 9 (E) Dated: 28-12-2020 - SEZ
Central Government de-notifies an area of 4.81 hectares, thereby making resultant area of the SEZ as 5.352 hectares,at Village Nellikode, District Kozikkode in the State of Kerala
S.O. 4633 (E) Dated: 17-12-2020 - SEZ
Seeks to recind Notification No. S.O. 277(E) dated 7th, February 2008
S.O. 4503(E) Dated: 8-12-2020 - SEZ
Amendment in Notification No. S.O. 2060(E) dated 16th May, 2018
S.O. 4202 (E) Dated: 18-11-2020 - SEZ
Rescinds Notification No. S.O. 344(E) dated 15th, February 2008
S.O. 4084 (E) Dated: 9-11-2020 - SEZ
Central Government notifies the 23.345 hectares area at Village Bandhwari, Tehsil- Wazirabad, District Gurugram in the State of Haryana and constitutes an Approval Committee
G.S.R. 678(E) Dated: 23-10-2020 - SEZ
Special Economic Zones (Amendment) Rules, 2020
S.O. 3625(E) Dated: 17-9-2020 - SEZ
Amendment in Notification S.O. 2262(E) dated 28th May, 2018

SEZ Orders / Instructions

Instruction No. 105 Dated: 5-2-2021
One time waiver of Customs Duty as well as inspection requirement in case of de-bnding of It/ITES units in SEZs and exemption on filling of BOE for goods sold by IT/ITES SEZ unit which were initially procured on payment of duty and not used for authorised operations.
Instruction No.104 Dated: 2-11-2020
Consolidated list of default authorized operations which can be undertaken by the developer/approved co-developer by default from the date of notification

Foreign Exchange Management [FEMA] Notifications:

FEMA 23(R)/(4)/2021-RB Dated: 8-1-2021 - FEMA
Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2021
S.O. 4441 (E) Dated: 8-12-2020 - FEMA
Foreign Exchange Management (Nondebt Instruments) (Fourth Amendment) Rules, 2020
FEMA 6 (R)/ (3)/2020-RB Dated: 3-12-2020 - FEMA
Foreign Exchange Management (Export and Import of Currency) (Second Amendment) Regulations, 2020
FEMA. 399/RB-2020. Dated: 23-10-2020 - FEMA
Foreign Exchange Management (Margin for Derivative Contracts) Regulations, 2020
FEMA 6 (R)/ (2)/2020-RB Dated: 11-8-2020 - FEMA
Foreign Exchange Management (Export and Import of Currency) (Amendment) Regulations, 2020
S.O. 2442 (E) Dated: 27-7-2020 - FEMA
Foreign Exchange Management (Non-debt Instruments) (Third Amendment) Rules, 2020
FEMA. 395(1)/2020-RB Dated: 15-6-2020 - FEMA
Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) (Amendment) Regulations, 2020

FEMA Circulars

12 Dated: 26-2-2021
Investment by Foreign Portfolio Investors (FPI) in Defaulted Bonds - Relaxations
11 Dated: 16-2-2021
Remittances to International Financial Services Centres (IFSCs) in India under the Liberalised Remittance Scheme (LRS)
10 Dated: 15-2-2021
Margin for Derivative Contracts
09 Dated: 11-2-2021
Exim Bank's Government of India supported Line of Credit (LoC) of USD 400 million to the Government of the Republic of Maldives
08 Dated: 4-12-2020
External Trade– Facilitation- Export of Goods and Services

FDI Guidlines

Consolidated FDI Policy Circular of 2020 Dated: 15-10-2020
Consolidated FDI Policy
Press Note No. 4 (2020 Series) Dated: 17-9-2020
Review of Foreign Direct Investment (FDI) Policy in Defence Sector

Companies Law [CL] Notifications:

G.S.R. 123 (E) Dated: 19-2-2021 - Co. Law
Companies (Specification of definitions details) Second Amendment Rules, 2021
S.O. 654 (E). Dated: 12-2-2021 - Co. Law
Amendment in Notification No. S.O. 1935 (E), dated the 1st June, 2016
S.O. 644 (E) Dated: 11-2-2021 - Co. Law
Seeks to bring in force Section 52 and 66 of Companies (Amendment) Act, 2020.
G.S.R. 113 (E) Dated: 11-2-2021 - Co. Law
Companies (Share Capital and Debentures) Amendment Rules, 2021
G.S.R. 112 (E) Dated: 11-2-2021 - Co. Law
Producer Companies Rules, 2021.
G.S.R. 93 (E) Dated: 1-2-2021 - Co. Law
Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2021
G.S.R. 92(E) Dated: 1-2-2021 - Co. Law
Companies (Specification of Definitions Details) Amendment Rules, 2021
G.S.R. 91(E) Dated: 1-2-2021 - Co. Law
Companies (Incorporation) Second Amendment Rules, 2021
G.S.R. 44 (E) Dated: 25-1-2021 - Co. Law
Companies (Incorporation) Amendment Rules, 2021

Companies Law Circulars

04/2021 Dated: 28-1-2021
Relaxation on levy of additional fees in filing of e-forms AOC-4, AOC-4 (CFS). AOC-4 XBRL and AOC-4 Non-XBRL for the financial year ended on 31.03.2020 under the Companies Act. 2013
03/2021 Dated: 15-1-2021
Scheme for condonation of delay for companies restored on the Register of Companies between 01 December 2020 and 31 December 2020. under section 252 of the Companies Act. 2013
02/2021 Dated: 13-1-2021
Clarification on holding of annual general meeting (AGM) through video conferencing (VC) or other audio visual means (OAVM)
01/2021 Dated: 13-1-2021
Clarification on spending of CSR funds for Awareness and public outreach on COVID-19 Vaccination programme
39/2020 Dated: 31-12-2020
Clarification on passing of ordinary and special resolutions by companies under the Companies Act, 2013 read with rules made thereunder on account of COVID-19- Extension of time

Securities and Exchange Board [SEBI] Notifications:

SEBI/LAD-NRO/GN/2021/08 Dated: 4-2-2021 - SEBI
Securities and Exchange Board of India (Mutual Funds) ( Amendment) Regulations, 2021
SEBI/LAD-NRO/GN/2021/07 Dated: 21-1-2021 - SEBI
Securities and Exchange Board of India (Intermediaries) (Amendment) Regulations, 2021
SEBI/LAD-NRO/GN/2021/06 Dated: 19-1-2021 - SEBI
Corrigendum - Notification No. SEBI/LAD-NRO/GN/2021/04 dated January 11, 2021
SEBI/LAD-NRO/GN/2021/05 Dated: 13-1-2021 - SEBI
Repealing the Securities and Exchange Board of India (Central Database of Market Participants) Regulations, 2003
105 Dated: 12-1-2021 - SEBI
Central Government designates the Court of Additional District and Sessions Judge, Patna as the Special Court
SEBI/LAD-NRO/GN/2021/04 Dated: 11-1-2021 - SEBI
Securities and Exchange Board of India (Investment Advisers) (Amendment) Regulations, 2021
SEBI/LAD-NRO/GN/2021/03 Dated: 8-1-2021 - SEBI
Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2021
SEBI/LAD-NRO/GN/2021/02 Dated: 8-1-2021 - SEBI
Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2021
SEBI/LAD-NRO/GN/2021/01 Dated: 8-1-2021 - SEBI
Securities and Exchange Board of India (Alternative Investment Funds) (Amendment) Regulations, 2021

SEBI Circulars

SEBI/HO/DDHS/DDHS/CIR/P/2021/21 Dated: 26-2-2021
Extension of facility for conducting meeting(s) of unitholders of REITs and InvITs through Video Conferencing (VC) or through other audio-visual means (OAVM)
SEBI/HO/CDMRD/DRMP/CIR/P/2021/20 Dated: 23-2-2021
Pre-Expiry Margin on commodities under Alternate Risk Management Framework
SEBI/HO/ISD/ISD/CIR/P/2021/19 Dated: 9-2-2021
Revised disclosure formats under Regulation 7 of SEBI (Prohibition of Insider Trading) Regulations, 2015
SEBI/HO/ITD/ITD/CIR/P/2021/16 Dated: 2-2-2021
Revised Framework for Innovation Sandbox
SEBI/HO/IMD/DF2/CIR/P/2021/17 Dated: 2-2-2021
Setting up of Limited Purpose Clearing Corporation (LPCC) by Asset Management Companies (AMCs) of Mutual Funds

Insolvency and Bankruptcy [IBC] Notifications:

IBBI/2020-2021/GN/REG068 Dated: 14-1-2021 - IBC
Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Amendment) Regulations, 2021
S.O. 4638 (E) Dated: 22-12-2020 - IBC
Central Government notifies further period of three months from the 25th December, 2020, for the purposes of the section 10A of the Insolvency and Bankruptcy Code, 2016 (31 of 2016)
IBBI/2020-21/GN/REG067 Dated: 13-11-2020 - IBC
Insolvency and Bankruptcy Board of India (Liquidation Process) (Fourth Amendment) Regulations, 2020
IBBI/2020-21/GN/REG065 Dated: 13-11-2020 - IBC
Insolvency and Bankruptcy Board of India (Information Utilities) (Amendment) Regulations, 2020
IBBI/2020-21/GN/REG 066 Dated: 13-11-2020 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Fifth Amendment) Regulations, 2020
S.O. 3265 (E) Dated: 24-9-2020 - IBC
Central Government notifies further period of three months from the 25th September, 2020 for the purposes of the section 10A of the Insolvency and Bankruptcy Code, 2016
G.S.R. 583 (E) Dated: 24-9-2020 - IBC
Insolvency and Bankruptcy (Application to Adjudicating Authority) (Amendment) Rules, 2020
G.S.R. 563 (E) Dated: 10-9-2020 - IBC
Insolvency and Bankruptcy Board of India (Annual Report) Amendment Rules, 2020
IBBI/2020-21/GN/REG064 Dated: 7-8-2020 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Fourth Amendment) Regulations, 2020.

IBC Circulars

IBBI/II/39/2021 Dated: 2-2-2021
Providing copy of application to the Board, as mandated under Rule 9 of the Insolvency and Bankruptcy (Application to Adjudicating Authority for Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Rules, 2019
IBBI/CIRP/38/2021 Dated: 6-1-2021
Retention of records relating to Corporate Insolvency Resolution Process
IBBI/CIRP/37/2021 Dated: 4-1-2021
Retention of records relating to Corporate Insolvency Resolution Process
IBBI/CIRP/36/2020 Dated: 27-11-2020
Filing of list of creditors under clause (ca) of sub-regulation (2) of regulation 13 of the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016
CIRP-11013/1/2020-IBBI Dated: 12-6-2020
Reconstitution of the Advisory Committee on Corporate Insolvency Resolution and Liquidation