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:

21/2020 Dated: 20-3-2020 - IT
Corrigendum - Notification No. 18/2020 dated 18/03/2020
20/2020 Dated: 20-3-2020 - IT
Central Board of Direct Taxes authorizes the Assessing Officer working in the Principal Chief Commissioner of Income-tax (international Taxation)
19/2020 Dated: 20-3-2020 - IT
Seeks to amend Notification No. 33/2019 dated 09/04/2019
F.No. Pr.CCIT/(Hqrs.(Coord.)/Delhi/VSV/Designated Authority/2019-20/18641 Dated: 18-3-2020 - IT
Notification of 'designated authority' under 'the Direct Tax Vivad Se Vishwas Act, 2020'
F. No. Pr.CCIT(Intl. Tax)/Delhi/VSV/Designated Authority/2019-20/4707 Dated: 18-3-2020 - IT
Notification of ‘designated authority under ‘the Direct Tax Vivad Se Vishwas Act, 2020'
F. No. Pr. CCIT/Lko/Judl./VSV/Vol.21/2019-20 Dated: 18-3-2020 - IT
Notification of 'designated authority' under 'the Direct Tax Vivad Se Vishwas Act, 2020'
18/2020 Dated: 18-3-2020 - IT
Direct Tax Vivad se Vishwas Rules, 2020
17/2020 Dated: 13-3-2020 - IT
Central Government specifies a nonresident being an Eligible Foreign Investor u/s 115AD
16/2020 Dated: 5-3-2020 - IT
Central Government notifies securities listed on a recognised stock exchange located in any International Financial Services Centre.

Income Tax - Circulars

F. No. 275/192/2019-IT(B) Dated: 5-3-2020
CORRIGENDUM TO CIRCULAR NO. 4 OF 2020 DATED 16.01.2020
07/2020 Dated: 4-3-2020
Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020
06/2020 Dated: 19-2-2020
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Return of Income for A.Y. 2016-17, 2017-18, and 2018-19 and form No. 9A and Form No. 10
04/2020 Dated: 16-1-2020
Income-tax Deduction from salaries during the Financial Year 2019-20 under section 192 of the Income-tax Act, 1961
03/2020 Dated: 3-1-2020
Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No, 10 and Form No. 9A for Assessment Year 2018-19 and subsequent years

Income Tax - Orders

F. No. 225/306/2019-ITA-II Dated: 23-3-2020
Order U/s 119 of the Income-tax Act,1961 for filing of ITRs/TARs in respect of UTs of Jammu and Kashmir & Ladakh

Central Goods and Services Tax [CGST] Rate Notifications:

02/2020 Dated: 26-3-2020 - CGST Rate
Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017
03/2020 Dated: 25-3-2020 - CGST Rate
Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017
01/2020 Dated: 21-2-2020 - CGST Rate
Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
29/2019 Dated: 31-12-2019 - CGST Rate
To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
28/2019 Dated: 31-12-2019 - CGST Rate
To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
27/2019 Dated: 30-12-2019 - CGST Rate
Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting

Central Goods and Services Tax [CGST] Notifications:

29/2020 Dated: 23-3-2020 - CGST
Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020
28/2020 Dated: 23-3-2020 - CGST
Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.
27/2020 Dated: 23-3-2020 - CGST
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
26/2020 Dated: 23-3-2020 - CGST
Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020
25/2020 Dated: 23-3-2020 - CGST
Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.
24/2020 Dated: 23-3-2020 - CGST
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.
23/2020 Dated: 23-3-2020 - CGST
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.
22/2020 Dated: 23-3-2020 - CGST
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.
21/2020 Dated: 23-3-2020 - CGST
Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020

CGST Circulars

135/05/2020 Dated: 31-3-2020
Clarification on refund related issues
134/04/2020 Dated: 23-3-2020
Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
133 03/2020 Dated: 23-3-2020
Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules
132/2/2020 Dated: 18-3-2020
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
Order No. 01/2020 Dated: 7-2-2020
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases

GST - Orders

F. No. 20/10/16/2018-GST (Pt. I) Dated: 24-12-2019
Constitution of Grievance Redressal Committees at Zonal/ State level for redressal of grievances of taxpayers on GST related issues.

GST - Trade Notices

PUBLIC NOTICE No. 06/2020 Dated: 18-2-2020
Streamlining import data to mandatorily include GSTIN

Integrated Goods and Services Tax [IGST] Rate Notifications:

02/2020 Dated: 26-3-2020 - IGST Rate
Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
03/2020 Dated: 25-3-2020 - IGST Rate
Seeks to amend Notification No. 1/2017- Integrated Tax (Rate), dated the 28th June, 2017
01/2020 Dated: 21-2-2020 - IGST Rate
Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
28/2019 Dated: 31-12-2019 - IGST Rate
To amend notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
27/2019 Dated: 31-12-2019 - IGST Rate
To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
26/2019 Dated: 30-12-2019 - IGST Rate
Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting

Integrated Goods and Services Tax [IGST] Notifications:

02/2020 Dated: 26-3-2020 - IGST
Seeks to amend Notification No. 4/2019- Integrated Tax, dated the 30th September, 2019
01/2020 Dated: 1-1-2020 - IGST
Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017

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:

02/2020 Dated: 26-3-2020 - UTGST Rate
Seeks to amend Notification No. 11/2017- Union Territory Tax (Rate), dated the 28th June, 2017
03/2020 Dated: 25-3-2020 - UTGST Rate
Seeks to amend Notification No. 1/2017-Union territory Tax (Rate), dated the 28th June, 2017
01/2020 Dated: 21-2-2020 - UTGST Rate
Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
29/2019 Dated: 31-12-2019 - UTGST Rate
To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
28/2019 Dated: 31-12-2019 - UTGST Rate
To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
27/2019 Dated: 30-12-2019 - UTGST Rate
Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting

Union Territory Goods and Services Tax [UTGST] Notifications:

06/2019 Dated: 24-12-2019 - UTGST
Seeks to amend Notification No. 14/2018-Union territory Tax, dated the 8th October 2018

States Goods and Services Tax [SGST] Notifications:

38/1/2017-Fin(R&C)(134) Dated: 30-3-2020 - Goa SGST
Supersession Notification No. 38/1/2017-Fin(R&C)(123) dated 01st January, 2020
38/1/2017-Fin(R&C)(133) Dated: 30-3-2020 - Goa SGST
Supersession Notification No. 38/1/2017-Fin(R&C)(121) dated 1st January, 2020
38/1/2017-Fin(R&C)(132) Dated: 30-3-2020 - Goa SGST
Amendment in Notification No. 38/1/2017-Fin(R&C)(100)/2805, dated 08th May, 2019
38/1/2017-Fin(R&C)(131) Dated: 30-3-2020 - Goa SGST
Special procedure for certain processes
38/1/2017-Fin(R&C)(03/2020-Rate) Dated: 30-3-2020 - Goa SGST
Amendment in Notification No. 38/1/2017-Fin(R&C) (1/2017- Rate), dated the 30th June, 2017
38/1/2017-Fin(R&C)(02/2020-Rate) Dated: 30-3-2020 - Goa SGST
Amendment in Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate), dated the 30th June, 2017
03/2020- State Tax (Rate) Dated: 30-3-2020 - Bihar SGST
Amendment in Notification No. 1/2017-State Tax (Rate), dated the 29th June, 2017
02/2020- State Tax (Rate) Dated: 30-3-2020 - Bihar SGST
Amendment in Notification No. 11/2017-State Tax (Rate), dated the 29th June, 2017
06/2020 - KGST.CR.01/17-18 Dated: 24-3-2020 - Karnataka SGST
Seeks to prescribe return in FORM GSTR-3B of KGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020
05/2020 - KGST.CR.01/17-18 Dated: 24-3-2020 - Karnataka SGST
Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.
04/2020 - KGST.CR.01/17-18 Dated: 24-3-2020 - Karnataka SGST
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of KGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.

SGST Circulars

Circular No. 07/2020 (State) Dated: 5-3-2020
Reverse charge Mechanism (RCM) on renting of Motor Vehicles
Order No. 01 /2020 – State Tax Dated: 10-2-2020
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
01/WBGST/PRO/2020 Dated: 10-2-2020
Authorization under rule 86A of the WBGST Rules, 2017
01T of 2020 Dated: 6-2-2020
Reimbursement of SGST applicable on tickets of Movies.
CIRCULAR No. 01/2020 Dated: 19-1-2020
Detention of vehicles pertained to Parcel/ Transporting / Courier Agencies having GST registration - Further instructions issued
TRADE CIRCULAR No. 01/2020 Dated: 16-1-2020
Reverse Charge Mechanism (RCM) on renting of motor vehicles
129/48/2019 Dated: 13-1-2020
Standard Operating Procedure to be followed in case of non-filers of returns
Circular No.06/2020 (State) Dated: 10-1-2020
Standard Operating Procedure to be followed in case of non-filers of returns
Circular No.05/2020 (State) Dated: 10-1-2020
Withdrawal of Circular No. 29/2019/GST, issued in CCTs Ref.in CCW/GST/74/2015, Dated 30.7.2019, dt. 30.07.2019
Circular No.04/2020 (State) Dated: 10-1-2020
Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification issued in the G.O.Ms.No. 259, Revenue (Commercial Taxes-II) Department, Dated 29.06.2017 (Notification No11/2017-Central Tax (Rate), Dated 28.06.2017)
Circular No.02/2020 (State) Dated: 10-1-2020
Clarification regarding optional filing of annual return under notification issued in the G.O.Ms.No.469, Revenue (Commercial Taxes-II) Department, Dated 21.11.2019 (Notification No. 47/2019- Central Tax dated 9th October, 2019)

Customs [Cus] Notifications:

18/2020 Dated: 30-3-2020 - Cus
Seeks to extend the exemption from Integrated Tax and Compensation Cess upto 31.03.2021 on goods imported against AA/EPCG authorizations.
17/2020 Dated: 25-3-2020 - Cus
Seeks to amend Notification No. 69/2011-Customs, dated the 29th July, 2011
16/2020 Dated: 24-3-2020 - Cus
Amendment to Notification No.52/2003-Customs dated 31.03.2003 for extending exemption from IGST and compensation cess to EOUs on imports till 31.03.2021
15/2020 Dated: 13-3-2020 - Cus
Seeks to amend notification No. 18/2019-Customs dated 6th July, 2019 so as to increase effective rate of Road and Infrastructure Cess (RIC) collected as additional duty of customs on petrol and diesel by ₹ 1 per litre
14/2020 Dated: 14-2-2020 - Cus
Notification regarding exemption of duties of Customs against scrips issued under the 2% Additional ad hoc incentive for mobile phones.
13/2020 Dated: 14-2-2020 - Cus
Notification regarding exemption of duties of Customs against scrips issued under the RoSCTL scheme and additional ad-hoc incentive for apparel and made-ups sector.
F. No. 334/2/2020-TRU Dated: 4-2-2020 - Cus
Corrigendum – Notification No. 05/2020-Customs, dated the 2nd February, 2020
12/2020 Dated: 2-2-2020 - Cus
Rescinds the Various notifications.
11/2020 Dated: 2-2-2020 - Cus
Amendments in the Notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 82/2017-Customs, dated the 27th of October, 2017.

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

35/2020 Dated: 30-3-2020 - Cus (NT)
Exchange Rates Notification No.35/2020-Customs (NT) dated 30.03.2020
34/2020 Dated: 27-3-2020 - Cus (NT)
Amendment in Notification No. 27/2020-CUSTOMS (N.T.), dated 19th March, 2020
33/2020 Dated: 26-3-2020 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
32/2020 Dated: 26-3-2020 - Cus (NT)
Amendment in Notification No. 27/2020-CUSTOMS (N.T.), dated 19th March, 2020
31/2020 Dated: 25-3-2020 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
30/2020 Dated: 24-3-2020 - Cus (NT)
Exchange Rates Notification No.30/2020-Custom (NT) dated 24.03.2020
29/2020 Dated: 20-3-2020 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
28/2020 Dated: 20-3-2020 - Cus (NT)
Exchange Rates Notification No.28/2020-Custom (NT) dated 20.03.2020
23/2020-Customs (N.T./CAA/DRI) Dated: 20-3-2020 - Cus (NT)
Appointment of CAA by DGRI

Customs - Anti Dumping Duty [ADD] Notifications:

06/2020 Dated: 12-3-2020 - ADD
Seeks to amend notification No. 07/2015-Customs (ADD) dated 13th March 2015 so as to extend anti-dumping duty on "Sheet Glass" originating in or exported from China PR.
05/2020 Dated: 7-3-2020 - ADD
Seeks to impose anti-dumping duty on imports of 'Chlorinated Polyvinyl Chloride (CPVC) Resin- whether or not further processed into compound' originating in or exported from China PR and Korea RP.
G.S.R. 98(E) Dated: 10-2-2020 - ADD
Corrigendum - Notification No. 2/2020-Customs (ADD), dated the 30th January, 2020
04/2020 Dated: 10-2-2020 - ADD
Seeks to extend anti-dumping duty on import of Acetone originating in or exported from Korea RP till 15th April, 2020 imposed vide Notification No. 05/2015-Customs(ADD) dated 18.02.2015.
03/2020 Dated: 2-2-2020 - ADD
Rescinds the notifications of No. 28/2016-Customs(ADD), dated the 5th July, 2016, Notification No. 28/2019-Customs(ADD), dated the 24th July, 2019.
02/2020 Dated: 30-1-2020 - ADD
Seeks to impose provisional anti-dumping duty on the imports of the " Digital offset printing plates", originating in or exported from China PR, Japan, Korea RP, Taiwan and Vietnam.
01/2020 Dated: 24-1-2020 - ADD
Seeks to amend notification No. 40/2017-Customs(ADD) dated 25-08-2017, to revise anti-dumping duty on imports of "Sodium Nitrite" originating in or exported from China PR, in pursuance of final findings of sunset review investigations issued by DGTR vide notification No. 15/06/2016-DGTR dated the 8th November 2019
1/2020-Customs (CVD) Dated: 8-1-2020 - ADD
Seeks to impose definitive countervailing duty on imports of Continuous Cast Copper Wire Rods originating in, or exported from Indonesia, Malaysia, Thailand and Vietnam.
47/2019 Dated: 30-12-2019 - ADD
Seeks to amend Anti Dumping notifications issued under section 9A of the Customs Tariff Act,1975 (51 of 1975), read with rules 13, 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) so as to align them with amended Customs Tariff.

Customs - Safeguard Duty Notifications:

01/2020 Dated: 2-2-2020 - Safeguard
Amendments in the Notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 01/2018- Customs (SG), dated the 30th July, 2018.

Customs Circulars

16/2020 Dated: 16-3-2020
Electronic Sealing-Deposit in and removal of goods from Customs Bonded Warehouses
15/2020 Dated: 28-2-2020
Implementation of automated clearance on All-India basis
14/2020 Dated: 21-2-2020
Transportation of goods to and from India through a foreign Territory
13/2020 Dated: 19-2-2020
Schemes for Rebate of State and Central Taxes and Levies (RoSCTL) and Additional Ad-hoc Incentive for export of garments and made-ups
12/2020 Dated: 10-2-2020
Sanction of Prosecution of Group -'A' Officers in some cases

Customs Orders

Instruction 02/2020 Dated: 20-2-2020
24x7 clearance
Instruction No. 1/2020 Dated: 12-2-2020
Testing of imported food products at FSSAI notified laboratories
06/2019 Dated: 27-12-2019
Centralised processing of proposal for foreign deputations
05/2019 Dated: 11-12-2019
Reporting of cases warranting action under PMLA
Instruction No. 04/2019 Dated: 11-10-2019
Clarification regarding inclusion of cesses, surcharge, duties, etc. levied and collected under legislations other than Customs Act, 1962, Customs Tariff Act, 1975 or Central Excise Act, 1944 in Brand Rate of duty drawback

Customs Trade Notices

FACILITY CIRCULAR No. 02/2020 Dated: 25-3-2020
Trade Facilitation - clearance of Import Cargo — possible delay in filing Bill of Entry due to precautionary measures on account of the outbreak of nCOVID-19 — waiver of the late fee under Sec 46 (3) of the Customs Act, 1962
PUBLIC NOTICE NO. 33/2020 Dated: 24-3-2020
Facilitation Of Clearance Of Import Cargo Due To Delay Arising Due to Outbreak Of Corona Virus
PUBLIC NOTICE NO. 11/2020 Dated: 14-3-2020
Issuance of H, G and Self category customs pass/ card under regulation 13 of the CBLR 2018
TRADE NOTICE NO. 04/2020 Dated: 12-3-2020
Electronic Sealing - deposit in and removal of goods from Customs Bonded warehouses
TRADE NOTICE NO. 07/2020 Dated: 4-3-2020
Implementation of automated clearance on All-India basis

Foreign Trade / Import-Export [FTP] Notifications:

56/2015-2020 Dated: 30-3-2020 - FTP
Export of Red Sanders wood by Government of Andhra Pradesh and Directorate of Revenue Intelligence - Extension of time
55/2015-2020 Dated: 30-3-2020 - FTP
Amendment in Export Policy of Animal By-Products.
S.O. 1225 (E) Dated: 28-3-2020 - FTP
Central Government notifies the annual quota for the fiscal year 2020–21 for the items of Chapter 7 of the Indian Trade Classification (Harmonized System), 2017, Schedule-1 (Import Policy)
54/2015-2020 Dated: 25-3-2020 - FTP
Amendment in Export Policy of Hydroxychloroquine
53/2015-2020 Dated: 24-3-2020 - FTP
Amendment in Export Policy of Ventilators including any artificial respiratory apparatus or oxygen therapy apparatus or any other breathing appliance/device and Sanitizers
52/2015-2020 Dated: 19-3-2020 - FTP
Amendment in Export Policy of Masks, Ventilators and textile raw material for masks and coveralls.
51/2015-2020 Dated: 18-3-2020 - FTP
Amendment in import policy of items under Chapter 26 and 27 of ITC (HS), 2017, Schedule - I (Import Policy)
S.O. 1122(E) Dated: 17-3-2020 - FTP
Extending the date of import up to 30.04.2020 in respect of import of Urad for the year 2019-20.
50/2015-2020 Dated: 3-3-2020 - FTP
Amendment in Export Policy of APIs and formulations made from these APIs

FTP Public Notices

66/2015-2020 Dated: 30-3-2020
Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments along with maintaining the Parent-Child relationship in the levels of packaging and their movement in supply chain — Extension of date of implementation
65/2015-20 Dated: 17-3-2020
Proformae of application and end use certificate for implementation of "Global Authorisation for Intra-Company Transfers (GAICT) of SCOMET items / software/ technology" under Para 2.79F in the Handbook of Procedure
64/2015-2020 Dated: 19-2-2020
Amendment of Para 2.54 (d)(v)iv in Handbook of Procedures, 2015-2020.
63/2015-2020 Dated: 18-2-2020
Proforma of Undertaking in the form of Legal Agreement for grant of permission for export/re-export of items under SCOMET Control List for repair/replacement and display/exhibition/tender purposes.
62/2015-2020 Dated: 14-2-2020
Amendments to remove the pre-export conditions for the items mentioned against SIONs E-121, E-122, E-123, E-124, E-127 and E-128

FTP Circulars

Policy Circular No. 34/2015-20 Dated: 20-3-2020
Clarification on Export of API/Formulations (Restricted) under Advance Licence
Policy Circular No. 33/2015-20 Dated: 20-3-2020
Clarification on Notification No. 50/2015-20 dated 03.03.2020
EC-A Circular No.32/2015-20 Dated: 20-3-2020
Institution and/or continuation of proceedings under Foreign Trade (Development & Regulation) Act, 1992 and Rules thereunder against companies/firms against whom proceedings have been instituted in the National Company Law Tribunal (NCLT) under the Insolvency and Bankruptcy Code, 2016
Policy Circular No. 31/2015-20 Dated: 26-2-2020
Relief in Average Export Obligation in terms of Para 5.19 of Hand Book of Procedures of Foreign Trade Policy, 2015-20
Policy Circular No. 30/2015-2020 Dated: 8-1-2020
Clarification on SIMS Registration for SEZ/DTA

FTP Trade Notices

Trade Notice No. 59/2019-2020 Dated: 28-3-2020
Retrospective issuance of Certificates of Origin under India’s Trade Agreements.
TRADE NOTICE NO. 58/2019-2020 Dated: 23-3-2020
Modalities for import of 4 Lakh MT of Urad for the fiscal year 2020-2021
Trade Notice No. 57/2019-2020 Dated: 19-3-2020
Modalities for import of 4 Lakh MT Urad for the fiscal year 2020 - 2021.
Trade Notice No. 56/2019-20 Dated: 19-3-2020
Restriction on import of Pulses.
Trade Notice No. 55/2019-20 Dated: 12-3-2020
Steps taken by Department of Financial Services with regard to Disruption on account of Corona Virus.

Special Economic Zone [SEZ] Notifications:

S.O. 1220 (E) Dated: 26-3-2020 - SEZ
Central Government notifies the 7.67 hectares area at SIPCOT IT Park, Siruseri, Egattur Village, Thiruporur Taluk, Chengalpattu District in the State of Tamil Nadu and constitutes an Approval Committee
S.O. 1089 (E) Dated: 13-3-2020 - SEZ
Central Government notifies 19.9001 hectares area at Sector- 157, Noida in the State of Uttar Pradesh and constitutes an Approval Committee
S.O. 1046 (E) Dated: 11-3-2020 - SEZ
Central Government notifies an additional area of 2.01 hectares thereby making the total area of the Special Economic Zone as 11.86 hectares, at KIADB, Industrial Area, Taluka Hebbel-Hootagally, District Mysore in the State of Karnataka
S.O. 1032(E) Dated: 28-2-2020 - SEZ
Central Government de-notifies an area of 13.0078 hectare, thereby making the resultant area as 68.3872 hectares, at Sriperumbudur, Kancheepuram District in the State of Tamil Nadu
S.O. 896 (E) Dated: 21-2-2020 - SEZ
Central Government notifies the 52.08 hectares area comprising the Survey number at Banapur and Talbal Villages, Kukanur Taluka (erst. Yelburga Taluka) Koppal District in the State of Karnataka and constitutes an Approval Committee
S.O. 895(E) Dated: 21-2-2020 - SEZ
Seeks to rescind Notification No. S.O. 2311(E) dated 11th September 2009
S.O. 838(E) Dated: 21-2-2020 - SEZ
Central Government notifies the 1.627422 hectares area to set up a sector specific Special Economic Zone for Information Technology and Information Technology Enabled Services (IT/ITES).
S.O. 844(E) Dated: 18-2-2020 - SEZ
Central Government de-notifies an area of 0.6481 hectare, thereby making the resultant area as 5.8519 hectares at Plot G-4/1, TTC Industrial Area, Village-Ghansoli, Navi Mumbai in the State of Maharashtra
S.O. 845(E) Dated: 17-2-2020 - SEZ
Central Government notifies the 10 hectares area comprising the Survey number at Hinjewadi, Taluka Mulshi and constitutes an Approval Committee

SEZ Orders / Instructions

Instruction No.103 Dated: 11-12-2019
Clarification on DoC’s Instruction no. 98 regarding review of lease period in case of developer, co-developer and units in Special Economic Zones
Instruction No. 102 Dated: 18-11-2019
Compliance of Contiguity Condition of SEZ in terms of Rules 5 & 7
Instruction No. 101 Dated: 1-11-2019
Delegation of powers for shifting of SEZ Unit from one SEZ to another within same Zone
Instruction No. 100 Dated: 25-10-2019
Single letter of approval (LoA) for all categories under Chapter 71 of ITC HS
Instruction No. 99 Dated: 10-10-2019
Compliance of Contiguity Condition of SEZ in terms of Rules 5 & 7

Meetings of SEZ Board

Minutes of the 94th meeting of the SEZ Dated: 3-1-2020
Minutes of the 94th meeting of the. Board of Approval for SEZ held on 3rd January, 2020 to consider setting up of Special Economic Zones and other miscellaneous proposals
Minutes of the 93th meeting of the SEZ Dated: 15-11-2019
Minutes of the 93rd meeting of the. Board of Approval for SEZ held on 15th November, 2019 to consider setting up of Special Economic Zones and other miscellaneous proposals
Minutes of the 92th meeting of the SEZ Dated: 4-10-2019
Minutes of the 92th meeting of the. Board of Approval for SEZ held on 4th October, 2019 to consider setting up of Special Economic Zones and other miscellaneous proposals

Foreign Exchange Management [FEMA] Notifications:

FEMA 14(R)/(2)/2020-RB Dated: 4-3-2020 - FEMA
Foreign Exchange Management (Manner of Receipt and Payment) (Second Amendment) Regulations, 2020
FEMA.398/RB-2020 Dated: 18-2-2020 - FEMA
Foreign Exchange Management (Foreign Exchange Derivative Contracts) (First Amendment) Regulations, 2020
FEMA. 397/RB-2020 Dated: 7-1-2020 - FEMA
Foreign Exchange Management (International Financial Services Centre) (Amendment) Regulations, 2020
S.O. 4355 (E) Dated: 5-12-2019 - FEMA
Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2019
FEMA 23(R)/(2)/2019-RB Dated: 3-12-2019 - FEMA
Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2019

FEMA Circulars

25 Dated: 30-3-2020
‘Fully Accessible Route’ for Investment by Non-residents in Government Securities
24 Dated: 30-3-2020
Investment by Foreign Portfolio Investors (FPI): Investment limits
23 Dated: 27-3-2020
Risk Management and Inter-bank Dealings- Participation of Banks in Offshore Non-deliverable Rupee Derivative Markets
22 Dated: 17-3-2020
Settlement system under Asian Clearing Union (ACU) Mechanism
21 Dated: 20-2-2020
Exim Bank's Government of India supported Line of Credit of USD 11.13 million to the Government of the Republic of Suriname

FDI Guidlines

Press Note No. 2 (2020 Series) Dated: 19-3-2020
Review of Foreign Direct Investment (FDI) policy on Civil Aviation
Press Note No. 1 (2020 Series) Dated: 21-2-2020
Review of Foreign Direct Investment (FDI) policy in Insurance Sector
DPIIT F. No. 12(1)/2019-FDI Policy Dated: 9-12-2019
Clarification on FDI Policy on Contract Manufacturing

Companies Law [CL] Notifications:

S.O. 1219 Dated: 24-3-2020 - Co. Law
Seeks to amend Companies (Auditor's Report) Order, 2020
G.S.R. 186(E) Dated: 19-3-2020 - Co. Law
Companies (Meetings of Board and its Powers) Amendment Rules, 2020
S.O. 1060(E) Dated: 13-3-2020 - Co. Law
Constitution of National Company Law Appellate Tribunal (NCLAT) at Chennai
G.S.R.169 (E) Dated: 12-3-2020 - Co. Law
Companies (Incorporation) second Amendment Rules, 2020
G.S.R. 170 (E) Dated: 12-3-2020 - Co. Law
Companies (Registration Offices and Fees) Second Amendment Rules, 2020
F. No. Legal-35/3/2020 Dated: 6-3-2020 - Co. Law
Constitution of High Level Committee for preparation of Investigation manual for Serious Fraud Investigation Office (SFIO)
G.S.R. 151 (E) Dated: 2-3-2020 - Co. Law
Exemptions to Government Companies under section 462 of the CA 2013
G.S.R. 150 (E) Dated: 2-3-2020 - Co. Law
Corrigendum - Notification No. G.S.R. 114 (E) dated 14 Feb 2020
G.S.R. 145 (E) Dated: 28-2-2020 - Co. Law
Companies (Appointment and Qualification of Directors) Amendment Rules, 2020

Companies Law Circulars

13/2020 Dated: 30-3-2020
Modification to LLP Scheme 2020
12/2020 Dated: 30-3-2020
Companies Fresh Start Scheme, 2020
11/2020 Dated: 24-3-2020
Special Measures under Companies Act, 2013 (CA-2013) and Limited Liability Partnership Act, 2008 in view of COVID-19 outbreak
10/2020 Dated: 23-3-2020
Clarification on spending of CSR funds for COVID-19
09/2020 Dated: 12-3-2020
Relaxation of additional fees and extension of last date in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013- UT of and UT of Ladakh.

Securities and Exchange Board [SEBI] Notifications:

SEBI Notification COVID 19 Dated: 24-3-2020 - SEBI
SEBI Notification COVID 19
S.O. 1165(E) Dated: 19-3-2020 - SEBI
Designation of courts to be Special Courts
G.S.R. 189(E) Dated: 19-3-2020 - SEBI
Securities Contracts (Regulation) (Amendment) Rules, 2020.
SEBI/LAD-NRO/GN/2020/08 Dated: 13-3-2020 - SEBI
Securities and Exchange Board of India (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) (Amendment) Regulations, 2020
SEBI/LAD/NRO/GN/2020/07 Dated: 6-3-2020 - SEBI
Securities and Exchange Board of India (Mutual Funds) (Amendment) Regulations, 2020.
SEBI/LAD-NRO/GN/2020/05 Dated: 2-3-2020 - SEBI
Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2020
S.O. 911(E) Dated: 28-2-2020 - SEBI
Central Government extends the term of appointment of Shri Ajay Tyagi as Chairman of the Securities and Exchange Board of India for a period of six months beyond 29.02.2020
SEBI/LAD-NRO/GN/2020/04 Dated: 21-2-2020 - SEBI
Securities and Exchange Board of India (Depositories and Participants) (Amendment) Regulations, 2020
SEBI/LAD-NRO/CN/2020/03 Dated: 16-1-2020 - SEBI
SECURITIES AND EXCHANGE BOARD OF INDIA (PORTFOLIO MANAGERS) REGULATIONS, 2020

SEBI Circulars

SEBI/HO/IMD/DF1/CIR/P/2020/58 Dated: 30-3-2020
Relaxation in compliance with requirements pertaining to AIFs and VCFs
SEBI/HO/IMD/DF1/CIR/P/2020/57 Dated: 30-3-2020
Relaxation in compliance with requirements pertaining to Portfolio Managers
SEBI/HO/FPI&C/CIR/P/2020/056 Dated: 30-3-2020
Temporary relaxation in processing of documents pertaining to FPIs due to COVID-19
SEBI/HO/CFD/DIL2/CIR/P/2020/50 Dated: 30-3-2020
Continuation of Phase II of Unified Payments Interface with Application Supported by Block Amount due to Covid-19 virus pandemic
SEBI/HO/CFD/CMD1/CIR/P/2020/55 Dated: 30-3-2020
Extension of deadline for implementation of the circular on Stewardship Code for all Mutual Funds and all categories of AIFs due to the CoVID– 19 pandemic

SEBI Master Circular

SEBI/HO/MRD/DP/CIR/P/118 Dated: 25-10-2019
Master Circular for Depositories
SEBI/HO/MRD/DP/CIR/P/117 Dated: 25-10-2019
Master Circular for Stock Exchange and Clearing Corporation.
SEBI/HO/MIRSD/DOP/CIR/P/2019/113 Dated: 15-10-2019
Guidelines on Anti-Money Laundering (AML) Standards and Combating the Financing of Terrorism (CFT) /Obligations of Securities Market Intermediaries under the Prevention of Money Laundering Act, 2002 and Rules framed there under.

Insolvency and Bankruptcy [IBC] Notifications:

IBBI/2019-20/GN/REG059 Dated: 29-3-2020 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Third Amendment) Regulations, 2020.
IBBI/2019-20/GN/REG058 Dated: 28-3-2020 - IBC
Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Amendment) Regulations, 2020
IBBI/2019-20/GN/REG057 Dated: 28-3-2020 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Amendment) Regulations, 2020.
IBBI/2019-20/GN/REG056 Dated: 25-3-2020 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2020.
S.O. 1205 (E). Dated: 24-3-2020 - IBC
Central Government specifies one crore rupees as the minimum amount of default for the purposes of the section 4 of IBC 2016
S.O. 1145(E) Dated: 18-3-2020 - IBC
Central Government notifies a debt raised from the Special Window for Affordable and Middle-Income Housing Investment Fund
IBBI/2019-20/GN/REG055(1) Dated: 14-2-2020 - IBC
CORRIGENDUM – Notification No. IBBI/2019-20/GN/REG055 dated 12th February, 2020
IBBI/2019-20/GN/REG055 Dated: 12-2-2020 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Amendment) Regulations, 2020
S.O. 464(E). Dated: 30-1-2020 - IBC
Central Government, consultation with the Reserve Bank of India, notifies the manner of dealing with the third party assets in custody or possession