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   Notifications + Circulars (Topic wise)
  • I.Tax
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  • SEZ
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Income Tax [IT] Notifications:
  • 83/2019 Dated: 21-10-2019 - IT
    Central Government notifies IDFC Infrastructure Finance Limited as an infrastructure debt fund for the assessment year 2020-21 and subsequent assessment years
  • 82/2019 Dated: 21-10-2019 - IT
    Central Government notifies the Core Settlement Guarantee Funds set up by the Multi Commodity Exchange Clearing Corporation Limited, Mumbai assessment year 2019-2020
  • 81/2019 Dated: 21-10-2019 - IT
    CORRIGENDUM - Notification No. 48/2018 dated 14/09/2018
  • 80/2019 Dated: 15-10-2019 - IT
    Advisory - Full Fledged Money Changers (FFMC).
  • 79/2019 Dated: 11-10-2019 - IT
    U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the Karnataka High Court designates Special Court in the State of Karnataka
  • 78/2019 Dated: 9-10-2019 - IT
    U/s 10(46) of IT Act 1961 - Central Government notifies ‘Kerala Bamboo, Kattuvalli and Pandanus Leaf Workers’ Welfare Fund Board’ a Board constituted by the Government of Kerala in respect of the specified income arising to that Board
  • 77/2019 Dated: 3-10-2019 - IT
    Jurisdiction of Income tax Authorities - powers and functions of the Assessing Officer concurrently to facilitate the conduct of e-assessment proceedings
  • 76/2019 Dated: 30-9-2019 - IT
    Income-tax (11th Amendment) Rules, 2019
  • 75/2019 Dated: 28-9-2019 - IT
    Seeks to amend Notification No. 31/2019 dated 31st March 2019

Income Tax - Circulars
  • 29/2019 Dated: 2-10-2019
    Clarifications in respect of option exercised under section 115BAA of the Income-tax Act, 1961 inserted through The Taxation Laws (Amendment) Ordinance, 2019
  • 28/2019 Dated: 27-9-2019
    Clarification on delay in filing of Form No.10B for AY 2016-17 and AY 2017-18 - Board's order under section 119(2) of the Income-tax Act, 1961
  • 27/2019 Dated: 26-9-2019
    Conduct of assessment proceedings through 'E-Proceeding' facility during financial year 2019-20
  • 26/2019 Dated: 26-9-2019
    Clarifications in respect of filling-up of return forms for the Assessment Year 2019-20
  • 25/2019 Dated: 9-9-2019
    Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure

Income Tax - Orders
Central Goods and Services Tax [CGST] Rate Notifications:
  • 25/2019 Dated: 30-9-2019 - CGST Rate
    Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017
  • 24/2019 Dated: 30-9-2019 - CGST Rate
    Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
  • 23/2019 Dated: 30-9-2019 - CGST Rate
    Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
  • 22/2019 Dated: 30-9-2019 - CGST Rate
    Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
  • 21/2019 Dated: 30-9-2019 - CGST Rate
    Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.
  • 20/2019 Dated: 30-9-2019 - CGST Rate
    Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
  • 19/2019 Dated: 30-9-2019 - CGST Rate
    Seeks to exempt supply of goods for specified projects under FAO.
  • 18/2019 Dated: 30-9-2019 - CGST Rate
    Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
  • 17/2019 Dated: 30-9-2019 - CGST Rate
    Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.

Central Goods and Services Tax [CGST] Notifications:
  • 49/2019 Dated: 9-10-2019 - CGST
    Central Goods and Services Tax (Sixth Amendment) Rules, 2019
  • 48/2019 Dated: 9-10-2019 - CGST
    Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.
  • 47/2019 Dated: 9-10-2019 - CGST
    Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date.
  • 46/2019 Dated: 9-10-2019 - CGST
    Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020
  • 45/2019 Dated: 9-10-2019 - CGST
    Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.
  • 44/2019 Dated: 9-10-2019 - CGST
    Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020
  • 43/2019 Dated: 30-9-2019 - CGST
    Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
  • 42/2019 Dated: 24-9-2019 - CGST
    Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.
  • 41/2019 Dated: 31-8-2019 - CGST
    Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.

CGST Circulars
  • 121/40/2019 Dated: 11-10-2019
    GST on license fee charged by the States for grant of Liquor licences to vendors
  • 120/39/2019 Dated: 11-10-2019
    Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi)
  • 119/38/2019 Dated: 11-10-2019
    Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997
  • 118/37/2019 Dated: 11-10-2019
    Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry
  • 117/36/2019 Dated: 11-10-2019
    Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India

GST - Trade Notices
Integrated Goods and Services Tax [IGST] Rate Notifications:
  • 24/2019 Dated: 30-9-2019 - IGST Rate
    Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.
  • 23/2019 Dated: 30-9-2019 - IGST Rate
    Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
  • 22/2019 Dated: 30-9-2019 - IGST Rate
    Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
  • 21/2019 Dated: 30-9-2019 - IGST Rate
    Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
  • 20/2019 Dated: 30-9-2019 - IGST Rate
    Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
  • 19/2019 Dated: 30-9-2019 - IGST Rate
    Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
  • 18/2019 Dated: 30-9-2019 - IGST Rate
    Seeks to exempt supply of goods for specified projects under FAO.
  • 17/2019 Dated: 30-9-2019 - IGST Rate
    Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons.
  • 16/2019 Dated: 30-9-2019 - IGST Rate
    Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes.

Integrated Goods and Services Tax [IGST] Notifications:
  • 04/2019 Dated: 30-9-2019 - IGST
    Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019.

Compensation CESS [GST Cess] Rate Notifications:
Union Territory Goods and Services Tax [UTGST] Rate Notifications:
  • 25/2019 Dated: 30-9-2019 - UTGST Rate
    Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.
  • 24/2019 Dated: 30-9-2019 - UTGST Rate
    Seeks to amend notification No. 07/2019 - Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
  • 23/2019 Dated: 30-9-2019 - UTGST Rate
    Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
  • 22/2019 Dated: 30-9-2019 - UTGST Rate
    Seeks 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 37th meeting held on 20.09.2019.
  • 21/2019 Dated: 30-9-2019 - UTGST Rate
    Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
  • 20/2019 Dated: 30-9-2019 - UTGST Rate
    Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
  • 19/2019 Dated: 30-9-2019 - UTGST Rate
    Seeks to exempt supply of goods for specified projects under FAO.
  • 18/2019 Dated: 30-9-2019 - UTGST Rate
    Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
  • 17/2019 Dated: 30-9-2019 - UTGST Rate
    Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons.

Union Territory Goods and Services Tax [UTGST] Notifications:
States Goods and Services Tax [SGST] Notifications:
SGST Circulars
Customs [Cus] Notifications:
  • 35/2019 Dated: 30-9-2019 - Cus
    Seeks to amend notification No. 19/2019- Customs, dated the 6th July, 2019 so as to exempt from IGST specified defence goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
  • 34/2019 Dated: 30-9-2019 - Cus
    Seeks to further amend notification No 50/2017-Customs dated 30th June, 2017 to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
  • 33 /2019 Dated: 30-9-2019 - Cus
    Seeks to amend notification No. 39/96-Customs dated 23.07.1996 so as to extend the exemption provided to the Light Combat Aircraft Programme of the Ministry of Defence till 03.12.2021.
  • 32/2019 Dated: 30-9-2019 - Cus
    Seeks to exempt imports by FAO for specified projects.
  • 31/2019 Dated: 24-9-2019 - Cus
    Seeks to amend notification No. 50/2017-Customs dated 30.06.2017, in order to exempt petroleum operations or coal bed methane operations undertaken under HELP and OALP.
  • 30/2019 Dated: 17-9-2019 - Cus
    Seeks to amend notification No. 50/2017-Customs dated 30.06.2017 to reduce basic customs duty on Open cell (15.6” and above) for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels and certain goods for use in the manufacture of Open cell of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels
  • 29/2019 Dated: 4-9-2019 - Cus
    Duty of customs incresed by 5 percent, for a period of 180 days, on imports of RBD Palmolein/Palm Oil originating in Malaysia and imported under India-Malaysia Comprehensive Economic Cooperation Agreement
  • 28/2019 Dated: 2-9-2019 - Cus
    Exemption in relation to import of gold, silver and platinum imported under specified schemes - Seeks to amend Notification No. 57/2000-Customs, dated the 8th May, 2000
  • Custom Notification No. 3/2019 Dated: 30-8-2019 - Cus
    Revised limits of the Customs area of "M/S The Thar Dry Port, A unit of Hasti Petrochemical & Shipping Limited"

Customs Non-Tariff [Cus(NT)] Notifications:
Customs - Anti Dumping Duty [ADD] Notifications:
Customs Circulars
  • 35/2019 Dated: 1-10-2019
    Amendment in Import and Export Policy of electronic cigarettes
  • 34/2019 Dated: 1-10-2019
    Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act
  • 32/2019 Dated: 20-9-2019
    Disposal of Unmanned Aircraft System(UAS)/Unmanned Aerial Vehicle (UAVs)/remotely piloted Aircrafts (RPAS)/Drones
  • 33/2019 Dated: 19-9-2019
    Clarification regarding duty drawback allowed in cases of short realisation of export proceeds due to bank charges deducted by foreign banks
  • 31/2019 Dated: 13-9-2019
    Revised Norms for Execution of Bank Guarantee under Advance Authorisation, DFIA and EPCG Schemes

Customs Orders
Customs Trade Notices
Foreign Trade / Import-Export [FTP] Notifications:
FTP Public Notices
  • 39/2015-2020 Dated: 18-10-2019
    Incorporation of new provision in the Handbook of Procedure 2015-20 about cases referred to National Company Law Tribunal (NCLT)
  • 38/2015-2020 Dated: 30-9-2019
    Procedure for availing Transport and Marketing Assistance (TMA) for Specified Agriculture Products - amendments in Aayat Niryat Form -7(A)A
  • 37/2015-2020 Dated: 27-9-2019
    Extension of validity of pre shipment Inspection Agencies
  • 36/2015-20 Dated: 27-9-2019
    Amendment in Paragraph 2.79C in the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 to notify the procedure for repair/replacement of SCOMET items
  • 35/(2015-2020) Dated: 26-9-2019
    Issue of Advance Authorisations where export item is Gold medallions and coins or any Jewellery/Articles manufactured by fully mechanised process

FTP Circulars
FTP Trade Notices
Special Economic Zone [SEZ] Notifications:
  • S.O. 3720(E) Dated: 11-10-2019 - SEZ
    Central Government notifies an additional area of 1.965 hectares, as a part of above Special Economic Zone, thereby making the total area of the Special Economic Zone as 29.39 hectares at 371/2, Kadayam Perumpathu Village, Near Petrol Bunk, Mathapuram, Ambasamudram Taluk, Tirunelveli District, in the State of Tamil Nadu
  • S.O. 3634(E) Dated: 3-10-2019 - SEZ
    Seeks to rescinds Notification Number S.O. 754(E) dated 14th May, 2007
  • S.O. 3327(E) Dated: 16-9-2019 - SEZ
    Central Government notifies the 222.668 hectares area to set up a Sector Specific Special Economic Zone for Power at Villages – Motia, Mali, Gayeghat & adjacent villages in Godaa District in the State of Jharkhand; and constitutes an Approval Committee
  • S.O. 3326 (E) Dated: 16-9-2019 - SEZ
    Seeks to rescinds Notification No. S.O. 786(E) dated 15th February, 2018
  • S.O. 3273(E) Dated: 11-9-2019 - SEZ
    Central Government de-notifies an area of 5.00 hectares at Greater Noida in the State of Uttar Pradesh, thereby making the resultant area as 5.006754 hectares
  • S.O. 3219(E) Dated: 3-9-2019 - SEZ
    Seeks to amend Notification No. 1026(E) dated 11th May, 2011
  • S.O. 3206(E) Dated: 30-8-2019 - SEZ
    Central Government de-notifies an area of 2.023 hectares at Ayiroopara Village, Trivandrum District, in the State of Kerala, thereby making the resultant area as 8.098 hectares
  • S.O. 3205(E) Dated: 30-8-2019 - SEZ
    Central Government de-notifies an area of 53.5295 hectares at Vadamugam Kangeyampalayam Village, Perundurai Taluk, Erode District in the State of Tamil Nadu, thereby making the resultant area as 50.1162 hectares
  • S.O. 3192 (E) Dated: 30-8-2019 - SEZ
    Seeks to amend Notification Nos. S.O. 596(E) dated 25th April, 2006 and S.O. 2045(E) dated 11th August. 2014

SEZ Orders / Instructions
Meetings of SEZ Board
Foreign Exchange Management [FEMA] Notifications:
FEMA Circulars
  • 07 Dated: 5-9-2019
    Exim Bank's Government of India supported Line of Credit of USD 800 million to the Government of the Republic of Maldives
  • 06 Dated: 16-8-2019
    Foreign Exchange Management (Deposit) (Amendment) Regulations, 2019 – Acceptance of Deposits by issue of Commercial Papers
  • 05 Dated: 1-8-2019
    Exim Bank's Government of India supported Line of Credit of USD 38 million to the Government of the Republic of Mozambique
  • 04 Dated: 30-7-2019
    External Commercial Borrowings (ECB) Policy – Rationalisation of End-use Provisions
  • 03 Dated: 25-7-2019
    Exim Bank's Government of India supported Line of Credit of USD 10 million (as first tranche out of USD 50 million) to the Government of Republic of Seychelles

FDI Guidlines
Companies Law [CL] Notifications:
Companies Law Circulars
  • 10/2019 Dated: 24-9-2019
    Relaxation of additional fees and extension of last date of filing of Form BEN-2 and BEN-1 under the Companies Act, 2013
  • 09/2019 Dated: 21-8-2019
    Clarification under section 232(6) of the Companies Act, 2013 - whether the 'acquisition date' for the purpose of Ind-AS 103 (Business Combinations) would be the 'appointed date' referred to in section 232(6).
  • 08/2019 Dated: 29-7-2019
    Relaxation of additional fees and extension of last date of filing of Form BEN-2 under the Companies Act, 2013
  • 07/2019 Dated: 27-6-2019
    Filing DIR-3 KYC under the Companies Act, 2013
  • 06/2019 Dated: 13-5-2019
    Clarification for form ADT-I filed through GNL-2 under the Companies Act, 2013

Securities and Exchange Board [SEBI] Notifications:
SEBI Circulars
Insolvency and Bankruptcy [IBC] Notifications:
IBC Circulars
  • IBBI/RVO/026/2019 Dated: 16-9-2019
    Valuation required under the provisions of the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016
  • IBBI/IU/025/2019 Dated: 7-9-2019
    Statutory Repositories under regulation 21(2)(c)(ii) of the Insolvency and Bankruptcy Board of India (Information Utilities) Regulations, 2017
  • IBBI/LIQ/024/2019 Dated: 26-8-2019
    Applicability of the Insolvency and Bankruptcy Board of India (Liquidation Process) (Amendment) Regulations, 2019 notified on 25th July, 2019
  • IBBI/CIRP/023/2019 Dated: 14-8-2019
    Filing of Forms for the purpose of monitoring corporate insolvency resolution processes and performance of insolvency professionals under the Insolvency and Bankruptcy Code, 2016 and the regulations made thereunder.
  • IBBI/RV/022/2019 Dated: 13-8-2019
    Valuation under the Insolvency and Bankruptcy Code, 2016: Appointment of Registered Valuer

 
 

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