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

Income Tax
CGST
IGST
CESS
UTGST
SGST
Customs
FTP
SEZ
FEMA
Co.Law

Income Tax [IT] Notifications:

Notification No. 87/2018 Dated: 11-12-2018 - IT
Central Government consultation Special Courts
Notification No. 86/2018 Dated: 6-12-2018 - IT
Income-tax (13th amendment), Rules, 2018
Notification No. 85/2018 Dated: 6-12-2018 - IT
U/s 115JG(1) of IT ACt 1961 - Central Government notifies conditions a foreign company engaged in the business of banking in India
Notification No. 06/2018 Dated: 6-12-2018 - IT
TDS deduction under section 194A of the Income-tax Act, 1961 in case of Senior Citizens - reg.
Notification No. 84/2018 Dated: 26-11-2018 - IT
U/s 35(1) (ii) of IT Act 1961 Central Government approved for organization M/s. Thalassemia and Sickle Cell Society

Income Tax Circulars

No. F. No. 370149/230/2017 Dated: 26-11-2018
Task Force for drafting a New Direct Tax Legislation-reg.
No. Instruction No. 6/2018 Dated: 22-11-2018
Templates of Rulings received from other jurisdictions under BEPS Action 5 - reg.
No. F. No. 225/358/2018/ITA.II Dated: 8-10-2018
Extension of due date for filing of IT Return and Audit Report from 15.10.2018 to 31.10.2018 - However, interest u/s 234A shall be payable - order u/s 119 of the Act
No. F. No. 225/242/2018/ITA.ll Dated: 28-8-2018
Extension of date of filing Income Tax Return in case of assessees in Kerala State
No. Instruction No. 03/2018 Dated: 20-8-2018
Subject : Conduct of assessment proceedings through ‘E-Proceeding’ facility during 2018-19-regd.

Central Goods and Services Tax [CGST] Rate Notifications:

Notification No. 23/2018 Dated: 20-9-2018 - CGST Rate
Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017
Notification No. 22/2018 – Central Tax (Rate) Dated: 6-8-2018 - CGST Rate
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.
Notification No. 21/2018 Dated: 26-7-2018 - CGST Rate
Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Notification No. 20/2018 Dated: 26-7-2018 - CGST Rate
Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Notification No. 19/2018 Dated: 26-7-2018 - CGST Rate
Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

Central Goods and Services Tax [CGST] Notifications:

Notification No. 66/2018-Central Tax Dated: 29-11-2018 - CGST
Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018.
Notification No. 65/2018 Dated: 29-11-2018 - CGST
Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh
Notification No. 64/2018-Central Tax Dated: 29-11-2018 - CGST
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
Notification No. 63/2018-Central Tax Dated: 29-11-2018 - CGST
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above ₹ 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.
Notification No. 62/2018 Dated: 29-11-2018 - CGST
Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu

CGST Circulars / Orders

No. 01/2018 Dated: 11-12-2018
Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
No. 74/48/2018 Dated: 5-11-2018
Collection of tax at source by Tea Board of India – Reg.
No. 73/47/2018 Dated: 5-11-2018
Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent - Reg.
No. 72/46/2018 Dated: 26-10-2018
Circular to clarify the procedure in respect of return of time expired drugs or medicines - Reg.
No. 71/45/2018 Dated: 26-10-2018
Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor – Reg.

Integrated Goods and Services Tax [IGST] Rate Notifications:

Notification No. 24/2018 Dated: 20-9-2018 - IGST Rate
Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
Notification No. 23/2018 Dated: 6-8-2018 - IGST Rate
Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019.
Notification No. 22/2018 Dated: 26-7-2018 - IGST Rate
Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Notification No. 21/2018 Dated: 26-7-2018 - IGST Rate
Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Notification No. 20/2018 Dated: 26-7-2018 - IGST Rate
Seeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

Integrated Goods and Services Tax [IGST] Notifications:

Notification No. 3/2018 Dated: 22-10-2018 - IGST
Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required.
Notification No. 02/2018 Dated: 20-9-2018 - IGST
Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies
Notification No. 01/2018 Dated: 23-1-2018 - IGST
Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
Notification No. 12/2017 Dated: 15-11-2017 - IGST
Integrated Goods and Services Tax Amendment Rules, 2017
Notification No. 11/2017 Dated: 13-10-2017 - IGST
Seeks to cross-empower State Tax officers for processing and grant of refund under IGST

IGST Circulars

No. 3/1/2018-IGST Dated: 25-5-2018
Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse
No. 2/1/2017 Dated: 27-9-2017
Clarification on supply of satellite launch services by ANTRIX Corporation Ltd - regarding
No. 1/1/2017-IGST Dated: 7-7-2017
Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding

Compensation CESS [GST Cess] Rate Notifications:

Notification No. F.No.354/255/2018-TRU (Pt-II) Dated: 2-8-2018 - GST CESS Rate
Corrigendum - Notification No. 2/2018-Compensation Cess (Rate), dated the 26th July, 2018
Notification No. 2/2018 Dated: 26-7-2018 - GST CESS Rate
Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Notification No. 01/2018 Dated: 25-1-2018 - GST CESS Rate
seeks to amend Notification No.1/2017-Compensation Cess (Rate)
Notification No. 7/2017 Dated: 13-10-2017 - GST CESS Rate
Reduced rate of compensation cess on the leasing of motor vehicles - where purchased and supplied on lease before 1.7.2017
Notification No. 6/2017 Dated: 13-10-2017 - GST CESS Rate
Seeks to amend notification No. 2/2017-Compensation Cess (Rate) regarding reduction in cess rates for leasing of motor vehicles purchased and leased prior to 01.07.2017

Compensation CESS [GST Cess] Notifications:

Notification No. 02/2017 Dated: 1-7-2017 - GST CESS
Goods and Services Tax Compensation Cess Rules, 2017
Notification No. 01/2017 Dated: 28-6-2017 - GST CESS
Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force

Compensation CESS Circulars

No. 1/1/2017-Compensation Cess Dated: 26-7-2017
Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding.

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

Notification No. 23/2018 Dated: 20-9-2018 - UTGST Rate
Seeks to insert explanation in an entry in notification No. 12/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017.
Notification No. 22/2018 Dated: 6-8-2018 - UTGST Rate
Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019
Notification No. 21/2018 Dated: 26-7-2018 - UTGST Rate
Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Notification No. 20/2018 Dated: 26-7-2018 - UTGST Rate
Seeks to amend Notification 05/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Notification No. 19/2018 Dated: 26-7-2018 - UTGST Rate
Seeks to amend Notification 02/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

Union Territory Goods and Services Tax [UTGST] Notifications:

Notification No. 15/2018 Dated: 8-10-2018 - UTGST
Central Government notifies the Constitution of the Appellate Authority for Advance Ruling in the Union territories
Notification No. 14/2018 Dated: 8-10-2018 - UTGST
Central Government notifies the Constitution of the Authority for Advance Ruling in the Union territories
Notification No. 13/2018 Dated: 28-9-2018 - UTGST
Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent
Notification No. 12/2018 Dated: 28-9-2018 - UTGST
Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent
Notification No. 11/2018 Dated: 21-5-2018 - UTGST
Lakshadweep - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 319(E), dated the 31st March, 2018

States Goods and Services Tax [SGST] Notifications:

Notification No. F.A-3-63-2017-1-V-(101) Dated: 1-12-2018 - Madhya Pradesh SGST
Amendments in this department notification No. F A 3-63/2017/1/V (82) dated the 29th September, 2018.
Notification No. F.A-3-43-2018-1-V-(100) Dated: 1-12-2018 - Madhya Pradesh SGST
The Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2017
Notification No. 66/2018-State Tax Dated: 29-11-2018 - Maharashtra SGST
Extension of the due date for filing of FORM GSTR –7 for the months of October, 2018 to December, 2018.
Notification No. 18/2018-TNGST-Rc.46/2018 /Taxation/A1 Dated: 29-11-2018 - Tamil Nadu SGST
Last date for filing FORM GSTR-1 for the month of October 2018 has been extended upto 20th December 2018 for the taxpayers having principal place of business in 11 districts of Tamil Nadu.
Notification No. 17/2018-TNGST-Rc.46/2018/Taxation/A1 Dated: 29-11-2018 - Tamil Nadu SGST
Last date for filing FORM GSTR-3B for the month of October 2018 has been extended upto 20th December 2018 for the taxpayers having principal place of business in 11 districts of Tamil Nadu.

SGST Circulars

No. F16 (21) Tax/Juris(GST)/CCT/2017/1377 Dated: 4-12-2018
Amendment in the order number F16 (21) Tax/Juris(GST)/CCT/2017/3261 dated 11.07.2017.
No. 36T of 2018 Dated: 3-12-2018
Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Trade Circular Nos.14T of 2018 dated 23.04.2018 and 35T of 2018 dated 3rd December 2018.
No. 35T of 2018 Dated: 3-12-2018
Modifications to the procedure for interception of conveyances for inspection of goods in and detention, release movement, and confiscation of such goods and conveyances, as clarified in Circular No. 14T of 2018 dated 23.04.2018.
No. Corrigendum-40/2018 Dated: 22-11-2018
Corrigendum to Trade Circular No. 40/2018 dated 17th September, 2018.
No. 53/2018 Dated: 22-11-2018
Collection of tax at source by Tea Board of India.

Customs [Cus] Notifications:

Notification No. 81/2018-Customs Dated: 17-12-2018 - Cus
Seeks to partially mend notification No. 37/2017-Customs dated 30.06.2017 in order to exempt BCD and IGST for imports by NTRO.
Notification No. 80/2018 Dated: 15-12-2018 - Cus
Seeks to further postpone the implementation of increased customs duty on specified imports originating in USA from 17th December, 2018 to 31st January, 2019
Notification No. 79/2018 Dated: 5-12-2018 - Cus
Amendment to notification no. 52/2003-Customs dated 31.03.2003 -reg.
Notification No. 78/2018 Dated: 29-11-2018 - Cus
Amendment to notification no. 57/2000-Customs dated 08.05.2000
Notification No. 77/2018 Dated: 1-11-2018 - Cus
Seeks to further postpone the implementation of increased customs duty on specified imports originating in USA from 2nd November, 2018 to 17th December, 2018

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

Notification No. 98/2018 Dated: 14-12-2018 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver - Reg.
Notification No. 97/2018 Dated: 7-12-2018 - Cus (NT)
Amendment to Notification no. 62/94-Customs (N.T.) dated 21.11.1994 notifying Port Meadow u/s 7(a) of Customs Act, 1962 for unloading of imported goods and loading of export goods or any class of goods
Notification No. 96/2018 Dated: 6-12-2018 - Cus (NT)
Exchange Rates Notification No.96/2018-Custom(NT) dated 06.12.2018
Notification No. 95/2018 Dated: 6-12-2018 - Cus (NT)
Revised All Industry Rates of Duty Drawback
Notification No. 94/2018 Dated: 30-11-2018 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg

Customs Circulars

No. Instruction No.21/2018 Dated: 14-12-2018
Forwarding of received applications under Regulation 4 of Customs Brokers Licensing regulations, 2018 to National Academy of Customs, Indirect Taxes and Narcotics, NACIN- reg.
No. 52/2018 Dated: 12-12-2018
Revision of All Industry Rates (AIRs) of Duty Drawback.
No. 33 /2018 Dated: 11-12-2018
IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess
No. 51/2018 Dated: 7-12-2018
AEO programme digitization - Ease of doing business - Development of web-based application for AEO-T1- reg.
No. 50/2018 Dated: 6-12-2018
Clarification with respect to amendments to Customs and Central Excise notifications for EOUs - reg.
No. 31/2018 Dated: 6-12-2018
Standard operating procedures for discharge of bonds executed by nominated agencies/ banks under Notification no. 57/2000-Customs dated 08.05.2000
No. 34/2018 Dated: 5-12-2018
CBIC, DGEP's Circular 25/2018-Cus dated 08.08.2018 Standard operating procedures for discharge of bonds executed by nominated agencies/ banks under Notification no. 57/2000-Customs dated 08.05.2000

Foreign Trade / Import-Export [FTP] Notifications:

Notification No. 45/2015-2020 Dated: 30-11-2018 - FTP
Amendment of import policy of items under HS code 7108 12 00 under ITC (HS), 2017, Schedule - I (Import Policy)
Notification No. 44/2015-2020 Dated: 30-11-2018 - FTP
Amendment in Para 4.32(i) of Chapter 4 of the Foreign Trade Policy 2015-20
Notification No. 43/2015-2020 Dated: 5-11-2018 - FTP
Amendment in Para 4.32(i) of Chapter 4 and in Para 6.01 (a) of Chapter 6 of the Foreign Trade Policy 2015-20
Notification No. 42/2015-2020 Dated: 23-10-2018 - FTP
Amendment of import policy condition of Pet Coke
Notification No. 41/2015-2020 Dated: 5-10-2018 - FTP
Amendment of Policy Conditions of Urea under Chapter 31 of the ITC (HS) 2017, Schedule- I (Import Policy)

FTP Public Notices

No. 61/2015-20 Dated: 18-12-2018
List of capital goods not permitted/permitted for import under the EPCG Scheme.
No. 60/2015-2020 Dated: 17-12-2018
Amendments in the Appendix 3B, Table 2 of the Merchandise Exports from India Scheme (MEIS)
No. 59/2015-20 Dated: 12-12-2018
Inclusion of Paragraph 2.79 E in the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 to lay down the procedure for re-export/return of imported SCOMET items
No. 58/2015-20 Dated: 12-12-2018
Amendment of Para 2.63 of the Handbook of Procedure (2015-20)
No. 57/2015-20 Dated: 6-12-2018
Errata to Public Notice No.50/2015-2020 dated 26th November, 2018 notifying procedure for allocation of quota for import of (i) Calcined Pet Coke for use as Calcined Pet coke (CPC) in Aluminium Industry and (ii) Raw Pet Coke for CPC manufacturing industry.
No. 56/2015-2020 Dated: 5-12-2018
Change in Appendix 1A of Foreign Trade Policy, 2015-20 — reg.

FTP Circulars

No. Policy Circular No. 13/2015-2020 Dated: 5-10-2018
Eligibility of firms providing educational services to NRI Students under SEIS
No. Policy Circular No. 12/2015-2020 Dated: 28-8-2018
Policy Circular 5(2013)/2009-14 dated 14.08.2013 regarding norms for Spices under Advance Authorization- validity thereof
No. Policy Circular No. 11/2015-20 Dated: 23-7-2018
Grant of Deemed Export Benefits for supplies to the projects funded by Organizations such as JICA etc. under para 8.2(d) of the Foreign Trade Policy, 2009-14.
No. Policy Circular No. 10/2018-19 Dated: 13-7-2018
Accountability of inputs where Advance Authorisations are issued on net to net basis for parts/ components- reg.
No. POLICY CIRCULAR NO 09/2015-20 Dated: 9-7-2018
Clarification on acceptance of any copy of Shipping Bill in lieu of EP copy of Shipping Bill for grant of EODC of Advance Authorisation - reg.

Special Economic Zone [SEZ] Notifications:

Notification No. S.O. 6064 (E) Dated: 3-12-2018 - SEZ
Central Government de-notifies an area of 3.963 hectares, thereby making resultant area as 146.921 hectares at SIPCOT Industrial Area, Sriperumbudur in the State of Tamil Nadu
Notification No. S.O. 6030(E) Dated: 28-11-2018 - SEZ
Central Government notifies an additional area of 1.18 hectares thereby making total area of the Special Economic Zone as 2.77 hectares at Sy. No. 31/1, Chikkankannelli Village, Varthur Hobli, Bangalore East Taluk, Bangalore, in the State of Karnataka
Notification No. S.O. 5841(E) Dated: 13-11-2018 - SEZ
Central Government de-notifies an area of 5.03 hectares, thereby making resultant area as 5.09 hectares at Focal Point Industrial area, Phase VIII-Extension, District Mohali, in the State of Punjab
Notification No. S.O. 5840 (E) Dated: 13-11-2018 - SEZ
Central Government hereby de-notifies an area of 371.887 hectares, thereby making resultant area as 572.258 hectares, at Villages- Akolia, Bardari, Kali-Billod, Jamodi and Kehda, District-Indore, in the State of Madhya Pradesh
Notification No. S.O. 5839(E) Dated: 12-11-2018 - SEZ
Central Government de-notifies an area of 1.86 hectares at Khandwa Road, Bhanwarkuan, Indore in the State of Madhya Pradesh, thereby making resultant area as 6.13 hectares

SEZ Circulars

No. No. D.12/4/2013-SEZ(Pt.) Dated: 19-9-2017
Strict adherence to Rule 27(6) of SEZ Rules, 2006
No. File No. D.12/4/2013-SEZ (Pt) Dated: 28-8-2017
Strict Adherence of Rule 27(6) of SEZ Rule, 2006-reg.
No. F. 1/12/2007-SEZ Dated: 1-2-2017
Clarification on the definition of 'Special Economic Zone in an existing port or airport'
No. G-3/1/2016 Dated: 31-1-2017
Clarification on the issue of process of achieving NFE by FTWZ units
No. F.2/7/2016-SEZ Dated: 19-12-2016
Proposals for setting up of new SEZs and MHA clearance - Regarding

SEZ Orders / Instructions

No. Instruction No. 91 Dated: 28-11-2018
Applicability of Notification No. 43/2015-20 dated 05.11.2018 to SEZ units-reg.
No. Instruction No. 90 Dated: 3-8-2018
Clarification on Instruction No. 89 on Guidelines regarding Change in Shareholding pattern, Name Change of SEZ Developers and SEZ units - regarding.
No. Instruction No. 89 Dated: 17-5-2018
Guidelines regarding Change in Shareholding pattern, Name Change of SEZ Developers and SEZ Units
No. F.5/6/2016-SEZ Dated: 7-5-2018
Proposals regarding manner of fencing and number of entry exit points in the IT/ITES/EH/Biotechnology SEZs
No. Instruction No. 88 Dated: 16-8-2017
Restriction of Gold content upto maximum limit of 22 Carats for export of Gold jewellery, including partly processed jewellery, whether plain or studded and articles

Meetings of SEZ Board

No. Minutes of the 86th meeting of the SEZ Dated: 22-11-2018
Minutes of the 86th meeting of the. Board of Approval for SEZ held on 22 November 2018 to consider setting up of Special Economic Zones and other miscellaneous proposals
No. Minutes of the 85th meeting of the SEZ Dated: 2-11-2018
Minutes of the 85th meeting of the. Board of Approval for SEZ held on 02 November 2018 to consider setting up of Special Economic Zones and other miscellaneous proposals
No. Minutes of the 80th meeting of the SEZ Dated: 17-11-2017
Minutes of the 80th meeting of the. Board of Approval for SEZ held on 17 November 2017 to consider setting up of Special Economic Zones and other miscellaneous proposals
No. Minutes of the 79th meeting of the SEZ Dated: 18-9-2017
Minutes of the 79th meeting of the. Board of Approval for SEZ held on 18 September 2017 to consider setting up of Special Economic Zones and other miscellaneous proposals
No. Minutes of the 78th meeting of the SEZ Dated: 3-7-2017
Minutes of the 78th meeting of the. Board of Approval for SEZ held on 03rd July 2017 to consider setting up of Special Economic Zones and other miscellaneous proposals

Foreign Exchange Management [FEMA] Notifications:

Notification No. FEMA 5 (R)(1)/2018-RB Dated: 9-11-2018 - FEMA
Foreign Exchange Management (Deposit) (Amendment) Regulations, 2018
Notification No. F. No K-11022/ 54 /2018-Ad.ED - S.O. 4990(E) Dated: 27-9-2018 - FEMA
Appointment of adjudicating authorities to hold an inquiry for the purpose of adjudication under section 13 of the said Act
Notification No. F.No.K-11022/ 45 /2018-Ad.ED - S.O. 4794 (E) Dated: 12-9-2018 - FEMA
Seeks to amend Notification No. S.O. 534(E), dated the 1st June, 2000
Notification No. 22(R) (1)/2018-RB Dated: 31-8-2018 - FEMA
Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) (Amendment) Regulations, 2018
Notification No. 20(R) (3)/2018-RB Dated: 30-8-2018 - FEMA
Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) (Second Amendment) Regulations, 2018

FEMA Circulars

No. 16 Dated: 6-12-2018
Exim Bank's Government of India supported Line of Credit of USD 500 million to the Government of the United Republic of Tanzania
No. 15 Dated: 26-11-2018
External Commercial Borrowings (ECB) Policy – Review of Hedging Provision
No. 14 Dated: 15-11-2018
Exim Bank's Government of India supported Line of Credit of USD 3.5 million to the Government of the Republic of Suriname
No. 13 Dated: 15-11-2018
Exim Bank's Government of India supported Line of Credit of USD 27.5 million to the Government of the Republic of Suriname
No. 12 Dated: 15-11-2018
Exim Bank's Government of India supported Line of Credit of USD 2.5 million to the Government of Madagascar

FDI Guidlines

No. Press Note No. 01 (2018 Series) Dated: 23-1-2018
Review of Foreign Direct Investment (FDI) policy on various sectors
No. File No. 12/14/2010-FC-I Dated: 22-12-2017
FDI Policy Clarification on After-Sale/Repair Services
No. Consolidated FDI Policy Circular of 2017 Dated: 28-8-2017
Consolidated FDI Policy
No. Press Note No. 1 (2017 Series) Dated: 20-2-2017
Policy on foreign investment in Indian Stock Exchanges- amendment to paragraph 5.2.21 of 'Consolidated FDI Policy Circular of 2016’
No. Press Note No. 6 (2016 Series) Dated: 25-10-2016
Foreign Direct Investment (FDI) Policy on Other Financial Services

FEMA Master Circulars

No. 15/2015-16 Dated: 1-7-2015
Master Circular on Foreign Investment in India
No. 14/2015-16 Dated: 1-7-2015
Master Circular on Export of Goods and Services ((Updated on August 28, 2015)
No. 13/2015-16 Dated: 1-7-2015
Master Circular on Import of Goods and Services(Updated as on September 24, 2015)
No. 12/2015-16 Dated: 1-7-2015
Master Circular on External Commercial Borrowings and Trade Credits((Updated as on September 11, 2015)
No. 11/2015-16 Dated: 1-7-2015
Master Circular on Direct Investment by Residents in Joint Venture (JV) / Wholly Owned Subsidiary (WOS) Abroad

Companies Law [CL] Notifications:

Notification No. F. No. 1/40/2013 -CL-V Part 1 Dated: 3-12-2018 - Co. Law
Companies (cost records and audit) Amendment Rules, 2018
Notification No. F. No. 5/2/2018- NFRA - S.O. 5848(E) Dated: 28-11-2018 - Co. Law
Appointed Shri Rangachari Sridharan as the Chairperson, the National Financial Reporting Authority (NFRA)
Notification No. F. No. 1/4/2016 CL-I, Part-I - G.S.R. 1111(E) Dated: 13-11-2018 - Co. Law
National Financial Reporting Authority Rules, 2018
Notification No. F. No. 1/27/2013-CL-V(Part) - G.S.R. 1108 (E) Dated: 13-11-2018 - Co. Law
Companies (Registered Valuers and Valuation) Fourth Amendment Rules, 2018
Notification No. F. No. 1/16/2013 -CL-V- S.O. 5458 (E) Dated: 26-10-2018 - Co. Law
Central Government establishes the office of the Registrar of Companies cum Official Liquidator at Dehradun

Companies Law Circulars

No. 12/2018 Dated: 13-12-2018
Extension of the last date of filing of Form NFRA-1-reg.
No. 11/2018 Dated: 10-12-2018
Relaxation of additional fees and extension of last date of in filing of CRA-4 (Cost Audit Report in XBRL format) - regarding.
No. F. No. 12/03/2018-CSR Dated: 22-11-2018
Re-Constitution of High Level Committee on Corporate Social Responsibility —2018 (HLC-2018)
No. F. No. 10/19/2018-CSR (Part File -2) Dated: 14-11-2018
Constitution of Committee for Finalizing Business responsibility reporting (BPR) format for listed and unlisted Companies
No. 10/2018 Dated: 29-10-2018
Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013- - reg