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:

121/2021 Dated: 13-10-2021 - IT
U/s 10(46) of IT Act 1961 - Central Government notifies ‘Punjab State Electricity Regulatory Commission’ in respect of the specified income arising to that Commission
120/2021 Dated: 13-10-2021 - IT
Relaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021.
119/2021 Dated: 11-10-2021 - IT
Exemption to specified persons from requirement of furnishing a return of income under section 139(1) for assessment year 2021-2022
118/2021 Dated: 1-10-2021 - IT
Income-tax (31st Amendment) Rules, 2021.
117/2021 Dated: 24-9-2021 - IT
Income-tax (30th Amendment) Rules, 2021
116/2021 Dated: 21-9-2021 - IT
Corrigendum - Notification No. 112/2021 dated 16 September 2021
115/2021 Dated: 20-9-2021 - IT
U/s 10(46) of IT Act 1961 - Central Government notifies ‘Gujarat Electricity Regulatory Commission’
114/2021 Dated: 20-9-2021 - IT
Central Government specifies the pension fund, namely, the BCI IRR India Holdings Inc.
113/2021 Dated: 17-9-2021 - IT
Modification of Notification Nos. 93/2020 dated the 31st December, 2020, No. 10/2021 dated the 27th February, 2021, No. 20/2021 dated the 31st March, 2021, No. 38/2021 dated 27th April, 2021 and No. 74/2021 dated 25 June 2021

Income Tax - Circulars

17/2021 Dated: 9-9-2021
Extension of time lines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22
16/2021 Dated: 29-8-2021
Extension of time lines for electronic filing of various Forms under the Income-tax Act, 1961
15/2021 Dated: 3-8-2021
Extension of time lines for electronic filing of various Forms under the Income-tax Act, 1961
14/2021 Dated: 2-7-2021
Guidelines under section 9B and sub-section (4) of section 45 of the Income-tax Act, 1961
13/2021 Dated: 30-6-2021
Guidelines under section 194Q of the Income-tax Act, 1961

Central Goods and Services Tax [CGST] Rate Notifications:

12/2021 Dated: 30-9-2021 - CGST Rate
Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
11/2021 Dated: 30-9-2021 - CGST Rate
Seeks to amend Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017
10/2021 Dated: 30-9-2021 - CGST Rate
Seeks to amend Notification No. 4/2017- Central Tax (Rate), dated the 28th June, 2017
09/2021 Dated: 30-9-2021 - CGST Rate
Seeks to amend Notification No. 2/2017-Central Tax (Rate), dated the 28th June, 2017
08/2021 Dated: 30-9-2021 - CGST Rate
Seeks to amend notification No. 1/2017- Central Tax (Rate) dated the 28th June, 2017
07/2021 Dated: 30-9-2021 - CGST Rate
Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
06/2021 Dated: 30-9-2021 - 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 45th meeting held on 17.09.2021.
G.S.R. 411(E) Dated: 15-6-2021 - CGST Rate
Corrigendum - Notification No. 05/2021-Central Tax (Rate), dated the 14th June, 2021
05/2021 Dated: 14-6-2021 - CGST Rate
Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021

Central Goods and Services Tax [CGST] Notifications:

36/2021 Dated: 24-9-2021 - CGST
Seeks to amend Notification No. 03/2021 dated 23.02.2021.
35/2021 Dated: 24-9-2021 - CGST
Central Goods and Services Tax (Eighth Amendment) Rules, 2021.
34/2021 Dated: 29-8-2021 - CGST
Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.
33/2021 Dated: 29-8-2021 - CGST
Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.
32/2021 Dated: 29-8-2021 - CGST
Central Goods and Services Tax (Seventh Amendment) Rules, 2021
31/2021 Dated: 30-7-2021 - CGST
Seeks to exempt taxpayers having AATO upto ₹ 2 crores from the requirement of furnishing annual return for FY 2020-21.
30/2021 Dated: 30-7-2021 - CGST
Central Goods and Services Tax (Sixth Amendment) Rules, 2021.
29/2021 Dated: 30-7-2021 - CGST
Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.
28/2021 Dated: 30-6-2021 - CGST
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020

CGST Circulars

164/20/2021 Dated: 6-10-2021
Clarifications regarding applicable GST rates & exemptions on certain services
163/19/2021 Dated: 6-10-2021
Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow
162/18/2021-GST Dated: 25-9-2021
Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act
Corrigendum to Circular No. 160/16/2021-GST Dated: 24-9-2021
Corrigendum to Circular No. 160/16/2021-GST dated 20th September 2021 issued vide F. No. CBIC-20001/8/2021-GST
161/17/2021 Dated: 20-9-2021
Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017

GST - Orders

S-31011/12/2021-DIR(NC) Dated: 24-9-2021
Constitution of Group of Ministers (GoM) on GST System Reforms.
INSTRUCTION NO. 02/2021-22 [GST-Investigation] Dated: 22-9-2021
ISSUANCE OF SCNS IN TIME BOUND MANNER
CBEC-20/16/05/2021-GST/359 Dated: 23-2-2021
Guidelines for provisional attachment of property under section 83 of the CGST Act, 2017
Instructions No. 01/2020-21 [GST-Investigation] Dated: 2-2-2021
Instructions/Guidelines regarding procedures to be followed during Search Operation

Integrated Goods and Services Tax [IGST] Rate Notifications:

12/2021 Dated: 30-9-2021 - IGST Rate
Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
11/2021 Dated: 30-9-2021 - IGST Rate
Seeks to amend Notification No. 40/2017-Integrated Tax (Rate), dated the 18th October, 2017
10/2021 Dated: 30-9-2021 - IGST Rate
Seeks to amend Notification No. 4/2017- Integrated Tax (Rate), dated the 28th June, 2017
09/2021 Dated: 30-9-2021 - IGST Rate
Seeks to amend Notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017
08/2021 Dated: 30-9-2021 - IGST Rate
Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated the 28th June, 2017
07/2021 Dated: 30-9-2021 - IGST Rate
Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
06/2021 Dated: 30-9-2021 - IGST Rate
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
G.S.R. 412(E) Dated: 15-6-2021 - IGST Rate
Corrigendum - Notification No. 05/2021-Integrated Tax (Rate), dated the 14th June, 2021
05/2021 Dated: 14-6-2021 - IGST Rate
Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

Integrated Goods and Services Tax [IGST] Notifications:

03/2021 Dated: 2-6-2021 - IGST
Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient.
02/2021 Dated: 1-6-2021 - IGST
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
01/2021 Dated: 1-5-2021 - IGST
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

Compensation CESS [GST Cess] Rate Notifications:

01/2021 Dated: 30-9-2021 - GST CESS Rate
Seeks to amend Notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017

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

12/2021 Dated: 30-9-2021 - UTGST Rate
Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
11/2021 Dated: 30-9-2021 - UTGST Rate
Seeks to amend Notification No. 39/2017-Union territory Tax (Rate), dated the 18th October, 2017
10/2021 Dated: 30-9-2021 - UTGST Rate
Seeks to amend Notification No. 4/2017- Union territory Tax (Rate), dated the 28th June, 2017
09/2021 Dated: 30-9-2021 - UTGST Rate
Seeks to amend Notification No. 2/2017-Union territory Tax (Rate), dated the 28th June, 2017
08/2021 Dated: 30-9-2021 - UTGST Rate
Seeks to amend Notification No. 1/2017-Union Territory Tax (Rate), dated the 28th June, 2017
07/2021 Dated: 30-9-2021 - UTGST Rate
Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
06/2021 Dated: 30-9-2021 - UTGST Rate
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
G.S.R. 413(E) Dated: 15-6-2021 - UTGST Rate
Corrigendum - Notification No. 05/2021-Union Territory Tax (Rate), dated the 14th June, 2021
05/2021 Dated: 14-6-2021 - UTGST Rate
Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

Union Territory Goods and Services Tax [UTGST] Notifications:

02/2021 Dated: 1-6-2021 - UTGST
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
01/2021 Dated: 1-5-2021 - UTGST
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

States Goods and Services Tax [SGST] Notifications:

56 /GST-2 Dated: 14-10-2021 - Haryana SGST
Amendment of notification no. 08/GST-2 dated 22.03.2021 under the HGST Act, 2017
09/2021 - State Tax (Rate) Dated: 14-10-2021 - Maharashtra SGST
Seeks to amend notification No. 2/2017- State Tax (Rate) dated the 29th June, 2017
07/2021 - State Tax (Rate) Dated: 14-10-2021 - Maharashtra SGST
Seeks to amend notification No. 12/2017- State Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021
06/2021 - State Tax (Rate) Dated: 14-10-2021 - Maharashtra SGST
Amendment in Notification No. Notification No. 11/2017-State Tax(Rate)], dated the 29th June, 2017
36/2021- State Tax Dated: 7-10-2021 - Maharashtra SGST
Seeks to amend Notification No. 03/2021-State Tax dated the 15th March, 2021
35/2021-State Tax Dated: 7-10-2021 - Maharashtra SGST
Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2021
38/1/2017-Fin(R&C)(218)/1938 Dated: 6-10-2021 - Goa SGST
Amendment in Notification No. 38/1/2017Fin(R&C)(191) dated 12th March, 2021
38/1/2017-Fin(R&C)(217)/1937 Dated: 6-10-2021 - Goa SGST
Goa Goods and Services Tax (Eighth Amendment) Rules, 2021
(19/2021) FD 16 CSL 2021 Dated: 4-10-2021 - Karnataka SGST
Amendment in Notification (01/2021) No. FD 16 CSL 2021, dated the 5th March, 2021
S. R. O. No. 727/2021 Dated: 1-10-2021 - Kerala SGST
Amendment in Notification G.O.(P) No.72/2017/TAXES dated the 30th June, 2017
S. R. O. No. 726/2021 Dated: 1-10-2021 - Kerala SGST
Amendment in Notification S.R.O. No. 371/2017 dated 30th June, 2017

SGST Circulars

TRADE CIRCULAR No. 21/2021 Dated: 30-9-2021
Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
TRADE CIRCULAR No. 20/2021 Dated: 30-9-2021
Clarification in respect of certain GST related issues.
TRADE CIRCULAR No. 19/2021 Dated: 30-9-2021
Clarification on doubts related to scope of “Intermediary”
Trade Circular No. 23 T of 2021 Dated: 24-9-2021
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-State Tax dated 7th September, 2021
TRADE CIRCULAR No. 18/2021 Dated: 22-9-2021
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 1004-F.T. dated 14th September, 2021.
CCT-PEl-POL-0155-2021/2/2021 11156 /CT&GST Dated: 8-9-2021
Circulation of Circulars and instructions under GST Acts/Rules issued by CBIC, Government of India, Ministry of Finance, New Delhi
CCT/26-4/2017-18/E/1311 Dated: 25-8-2021
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27-04-2021
06/2021-GST Dated: 9-8-2021
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
05/2021-GST Dated: 9-8-2021
Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
157/13/2021 Dated: 6-8-2021
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
Trade Circular No. 21 T of 2021 Dated: 3-8-2021
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.

Customs [Cus] Notifications:

49/2021 Dated: 13-10-2021 - Cus
Seeks to reduce AIDC on crude soya, sunflower and palm oils till 31.03.2022
48/2021 Dated: 13-10-2021 - Cus
Seeks to reduce BCD on crude and refined soya, sunflower and palm oils till 31.03.2022
5/2021-CUSTOMS (CVD) Dated: 30-9-2021 - Cus
Seeks to amend notification No. 01/2017 – Customs (CVD) dated 7th September, 2017 so as to extend the temporary revocation of the operation of the said notification up to 31st January, 2022.
47/2021 Dated: 30-9-2021 - Cus
Seeks to implement GST Council recommendation on IGST on imports related to goods from Antarctica and Border haats.
46/2021 Dated: 30-9-2021 - Cus
Seeks to amend Notification No. 50/2017-Customs, dated the 30th June, 2017
45/2021 Dated: 29-9-2021 - Cus
Seeks to exempt COVID-19 vaccines from basic Custom duty till 31st December, 2021.
4/2021-Customs (CVD) Dated: 24-9-2021 - Cus
Seeks to impose countervailing duty on “Aluminium Wire in coil form/Wire Rod in coil form having diameter ranging from 9 mm to 13 mm" exported from Malaysia for a period of 5 years.
44/2021 Dated: 17-9-2021 - Cus
Seeks to amend Notification No. 50/2017-Customs, dated the 30th June, 2017
43/2021 Dated: 10-9-2021 - Cus
Seeks to rescind the notification No. 34/2021- Customs dated 29.06.2021.

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

81/2021 Dated: 14-10-2021 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
35/2021-Customs (N.T./CAA/DRI) Dated: 11-10-2021 - Cus (NT)
Appointment of Common Adjudicating Authority
80/2021 Dated: 7-10-2021 - Cus (NT)
Prescribing Rate of exchange of foreign currency equivalent to Indian rupees
79/2021 Dated: 30-9-2021 - Cus (NT)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
78/2021 Dated: 30-9-2021 - Cus (NT)
Sea Cargo Manifest and Transhipment (Eighth Amendment) Regulations, 2021.
77/2021 Dated: 24-9-2021 - Cus (NT)
Seeks to notify the manner to issue duty credit for goods exported under the continuation of Scheme for Rebate of State and Central Taxes and Levies (RoSCTL)
76/2021 Dated: 23-9-2021 - Cus (NT)
Seeks to notify the manner to issue duty credit for goods exported under the Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP).
75/2021 Dated: 23-9-2021 - Cus (NT)
Electronic Duty Credit Ledger Regulations, 2021.
34/2021-Customs (N.T./CAA/DRI) Dated: 20-9-2021 - Cus (NT)
Appointment of Common Adjudicating Authority

Customs - Anti Dumping Duty [ADD] Notifications:

61/2021 Dated: 20-10-2021 - ADD
Seeks to rescind Notification No. 06/2016-Customs(ADD) levying ADD on Phenol originating and imported from European Union, Singapore and Korea RP.
60/2021 Dated: 14-10-2021 - ADD
Seeks to levy of ADD on “Aceto Acetyl Derivatives of aromatic or hetrocyclic compounds also known as Arylides” originating in or imported from China PR.
59/2021 Dated: 4-10-2021 - ADD
Seeks to extend anti dumping duty on 'ceramic tableware and glassware' originating in or exported from Malaysia, to prevent the circumvention of anti dumping duty levied on subject goods originating in or exported from China PR vide Notification No. 4/2018-Customs(ADD) dated 21st February, 2018.
58/2021 Dated: 1-10-2021 - ADD
Seeks to extend the levy of ADD on import of Jute products originating in or exported from Bangladesh and Nepal by amending notification No. 01/2027-Customs (ADD) dated 05-01-2017.
57/2021 Dated: 30-9-2021 - ADD
Seeks to amend notification No. 16/2020 Customs (ADD), dated the 23rd June, 2020 so as to extend the temporary revocation of the operation of the said notification up to 31st January, 2022.
56/2021 Dated: 30-9-2021 - ADD
Seeks to amend notification No. 38/2019 – Customs (ADD) dated 25th September, 2019 so as to extend the temporary revocation of the operation of the said notification up to 31st January, 2022.
55/2021 Dated: 30-9-2021 - ADD
Seeks to amend notification No. 54/2018 – Customs (ADD) dated 18th October, 2018 so as to extend the temporary revocation of the operation of the said notification up to 31st January, 2022.
54/2021 Dated: 30-9-2021 - ADD
Seeks to amend notification No. No. 29/2017-Customs (ADD), dated the 14th June, 2017 to extend levy of anti-dumping duty on “Glazed/Unglazed Porcelain/Vitrified tiles in polished or unpolished finish with less than 3% water absorption” from China PR upto 28th February, 2022
53/2021 Dated: 29-9-2021 - ADD
Amendment in Notification No. 49/2017-Customs (ADD), dated the 17th October, 2017

Customs Circulars

23/2021 Dated: 30-9-2021
Scheme for Remission of Duties and Taxes on Exported Products ( RoDTEP) w.e.f. 01.01.2021.
22/2021 Dated: 30-9-2021
Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel/garments/made-ups w.e.f. 01.01.2021
21/2021 Dated: 24-9-2021
Easing container availability for export cargo
20/2021 Dated: 16-8-2021
De-notification of Inland Container Depots/Container Freight Stations/Air Freight Stations
19/2021 Dated: 16-8-2021
Amendment in Circular No. 38/2016-Customs with the insertion of a new entry 5(d) to enable Pr. Commissioners/Commissioners of Customs to decide the amount of security required in certain cases of provisional assessments

Customs Orders

Instruction No. 21/2021 Dated: 5-10-2021
Submission of Intimation of Arrest Report & Incident Report
Instruction No.20/2021 Dated: 10-9-2021
Easing availability of containers for exporters
Instruction No. 19/2021 Dated: 17-8-2021
Instructions and clarifications by Directorates/Commissionerates/Audit: Scope of Section 151 A of the Customs Act, 1962
Instruction No. 18/2021 Dated: 17-8-2021
Verification of the Preferential Certificates of Origin and difficulties being faced by the trade in implementation of the Customs (Administration of Rules of Origin under Trade Agreements) Rules (CAROTAR), 2020
Instruction No. 17/2021 Dated: 11-8-2021
Strict implementation of the Import Policy i.r.t. Transmission apparatus incorporating reception apparatus (ITC HS Code - 8525 60 00), by the Customs Authorities

Customs Trade Notices

PUBLIC NOTICE NO. 09/2021 Dated: 18-3-2021
Updating of Bank Account details of Exporters with new IFSC code due to merger of certain Banks etc. for IGST refund and Customs Drawback
PUBLIC NOTICE NO. 17/2021 Dated: 12-2-2021
Applicability of GST on the clearance of UCC Cargo
PUBLIC NOTICE No. 05/2021 Dated: 8-2-2021
ICES Advisory on Budget 2021 related changes in EDI System
PUBLIC NOTICE No: 12/2021 Dated: 5-2-2021
Mandatory uploading of documents in e-Sanchit – Further Clarifications
Trade Facility No. 05/2021 Dated: 4-2-2021
BUDGET 2021 RELATED Changes in EDI System

Foreign Trade / Import-Export [FTP] Notifications:

39/2015-2020 Dated: 14-10-2021 - FTP
Amendment in Export Policy of Diagnostic kits
38/2015-2020 Dated: 14-10-2021 - FTP
Amendment in Export Policy of Syringes
37/2015-2020 Dated: 14-10-2021 - FTP
Amendment in Export Policy of Melt Blown Fabric
36/2015-2020 Dated: 8-10-2021 - FTP
Inclusion of Ports of Import in continuation to Notification No. 20/2015-20 dated 24.08.2021, Notification No. 23/2015-20 dated 03.09.2021 and Notification No. 32/2015-2020 dated 25.09.2021.
35/2015-2020 Dated: 7-10-2021 - FTP
Relaxation in Export Policy of Red Sanders Wood
34/2015-2020 Dated: 4-10-2021 - FTP
Amendment in Export Policy of Syringes and incorporation of Policy Condition
33/2015-2020 Dated: 28-9-2021 - FTP
Extension of FTP 2015-2020
32/2015-2020 Dated: 25-9-2021 - FTP
Inclusion of Ports of Import in continuation to Notification No. 20/20215-20 dated 24.08.2021 and Notification No. 23/2015-20 dated 03.09.2021
31/2015-2020 Dated: 23-9-2021 - FTP
Amendment in Export Policy of Mercury and insertion of Policy Condition

FTP Public Notices

30/2015-2020 Dated: 18-10-2021
Enlistment of Agency(ies) under Appendix 2E of FTP, 2015-2020 - authorized to issue Certificate of Origin (Non-Preferential)
29/2015-2020 Dated: 18-10-2021
Enlistment under Appendix 2E to issue Certificate of Origin (Non - Preferential) for All India Jurisdiction
28/2015-2020 Dated: 14-10-2021
Allocation of quantity of 8424 MT (raw/refined) Sugar to USA under TRQ scheme for the year 2021-22
27/2015-2020 Dated: 4-10-2021
Allocation of quantity of 5841 MT (raw/refined) Sugar to EU under TRQ scheme for the year 2021-22.
26/(2015-2020) Dated: 29-9-2021
Amendment in Para 2.54 of Handbook of Procedures of FTP (2015-2020) - Extension of timelines regarding

FTP Circulars

Police Circular No. 37/2015-20 Dated: 10-9-2021
Relief in Average Export Obligation in terms of the para 5.19 of Hand Book of Procedures (HBP) of FTP 2015-20

FTP Trade Notices

Trade Notice No. 21/2021-2022 Dated: 18-10-2021
Extension of Date for Mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 31st October 2021
Trade Notice No. 20/2021-22 Dated: 5-10-2021
Procedure and Criteria for submission and approval of applications for export of Syringes (with or without Needles)
Trade Notice No. 19/2021-2022 Dated: 1-10-2021
Extension of Date for Mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 31st October 2021
Trade Notice 18/2021-2022 Dated: 20-9-2021
De-Activation of IECs not updated on the DGFT
TRADE NOTICE 17/2021-22 Dated: 14-9-2021
Procedure for refund of application fees deposited by applicants for Restricted Import Authorisation of Pulses for the period 2021-22

Special Economic Zone [SEZ] Notifications:

S.O. 4255(E) Dated: 12-10-2021 - SEZ
Central Government rescinds Notification Number S.O.1130(E) dated 31st March, 2017
S.O. 4254(E) Dated: 12-10-2021 - SEZ
Central Government rescinds the Notification Number S.O.1131(E) dated 31st March, 2017
S.O. 4247(E) Dated: 8-10-2021 - SEZ
Central Government de-notifies an area of 1.593 hectare, thereby making the resultant area as 8.82 hectare at Sarpavaram Village, Kakinada Rural East Godavari District in the State of Andhra Pradesh
S.O. 4090 (E) Dated: 30-9-2021 - SEZ
Central Government notifies an additional area of 0.8903 hectares and de-notifies an area of 36.2703 hectares of above Special Economic Zone, thereby making the total area of the Special Economic Zone as 21.26 hectares at Village Sachin, Taluka- Choryashi, Distt. Surat, in the State of Gujarat
S.O. 4069 (E) Dated: 27-9-2021 - SEZ
Central Government de-notifies an area of 0.4167 hectare, thereby making the resultant area as 35.7633 hectare at Sitapura, Jaipur in the State of Rajasthan
S.O. 4068 (E) Dated: 24-9-2021 - SEZ
Central Government de-notifies an area of 4.97 hectare, thereby making the resultant area as 1.72 hectare at Wagholi and Kharadi Villages, Pune in the State of Maharashtra
G.S.R. 424 (E). Dated: 16-6-2021 - SEZ
Special Economic Zones (Amendment) Rules, 2021.
S.O. 2143 (E) Dated: 1-6-2021 - SEZ
Central Government de-notifies an area of 8.57 hectare and notifies an area of 0.09 hectare, thereby making the resultant area as 8.04 hectare, at Plot No.IT-5, Airoli Knowledge Park-TTC Industrial Area, Villages Airoli and Dighe, District Thane in the State of Maharashtra
S.O. 2009 (E) Dated: 21-5-2021 - SEZ
Central Government notifies an additional area of 1.895 hectares, at Kuvakolli Village, Vardaiah Palem Mandal, Chittoor District, in the State of Andhra Pradesh

SEZ Orders / Instructions

Instruction No.109 Dated: 18-10-2021
Guidelines regarding reorganization including change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, change of Directors, etc. of SEZ Developers / Co-developers as well as SEZ Units
Instruction No. 108 Dated: 11-10-2021
Alternate method for transfer of space by an exiting unit under Rule 74 of the SEZ Rules, 2006
Instruction No. 107 Dated: 26-8-2021
Request for feedback-Minimising Regulatory Compliances in respect of Pharma Industry
Instruction No. 106 Dated: 22-7-2021
Minimizing regulatory compliances burden for citizen and business activities
K-43014(16)/9/2020-SEZ Dated: 27-5-2021
Policy for Used/Worn clothing and Plastic recycling units in SEZs/EOUs.

Foreign Exchange Management [FEMA] Notifications:

S.O. 4242(E) Dated: 12-10-2021 - FEMA
Foreign Exchange Management (Non-debt Instruments) (Fourth Amendment) Rules, 2021
S.O. 4091 (E) Dated: 5-10-2021 - FEMA
Foreign Exchange Management (Non-debt Instruments) (Third Amendment) Rules, 2021
FEMA 23(R)/(5)/2021-RB Dated: 8-9-2021 - FEMA
Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2021.
S.O. 3411(E) Dated: 19-8-2021 - FEMA
Foreign Exchange Management (Non-debt Instruments) (Second Amendment) Rules, 2021
S.O. 3206(E) Dated: 6-8-2021 - FEMA
Foreign Exchange Management (Nondebt Instruments) (Amendment) Rules, 2021.
FEMA. 3(R)2/2021-RB Dated: 24-5-2021 - FEMA
Foreign Exchange Management (Borrowing and lending) (Amendment) Regulations, 2021
FEMA 23(R)/(4)/2021-RB Dated: 8-1-2021 - FEMA
Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2021

FEMA Circulars

15 Dated: 30-9-2021
Exim Bank's Government of India supported Line of Credit (LoC) of USD 100 million to the Government of Democratic Socialist Republic of Sri Lanka
14 Dated: 30-9-2021
Exim Bank's Government of India supported Line of Credit (LoC) of USD 15 million to the Government of the Republic of Sierra Leone
13 Dated: 28-9-2021
Use of any Alternative reference rate in place of LIBOR for interest payable in respect of export / import transactions
12 Dated: 19-8-2021
Exim Bank's Government of India supported Line of Credit (LoC) of USD 20.51 million to the Government of the Republic of Guinea
11 Dated: 19-8-2021
Exim Bank's Government of India supported Line of Credit (LoC) of USD 170 million to the Government of the Republic of Guinea

FDI Guidlines

Press Note No. 4 (2021 Series) Dated: 6-10-2021
Review of Foreign Direct Investment (FDI) Policy on Telecom Sector
Press Note No. 3 (2021 Series) Dated: 29-7-2021
Review of Foreign Direct Investment (FDI) policy on Petroleum & Natural Gas Sector
Press Note No. 2 (2021 Series) Dated: 14-6-2021
Review of Foreign Direct Investment (FDI) policy on Insurance Sector.
Press Note No. 1(2021 Series) Dated: 19-3-2021
Review of the FDI Policy on downstream investments made by Non-Resident Indians (NRIs)

Companies Law [CL] Notifications:

S.O. 3403(E) Dated: 19-8-2021 - Co. Law
Central Government designates Special Courts in the State of Jharkhand
G.S.R. 580 (E) Dated: 19-8-2021 - Co. Law
Companies (Creation and Maintenance of databank of Independent Directors) Second Amendment Rules, 2021.
G.S.R. 579(E) Dated: 19-8-2021 - Co. Law
Companies (Appointment and Qualification of Directors) Amendment Rules, 2021
S.O. 3156(E) Dated: 5-8-2021 - Co. Law
Central Government exempts, from the provisions of sections 387 to 392
G.S.R. 539 (E) Dated: 5-8-2021 - Co. Law
Companies (Specification of definitions details) Third Amendment Rules, 2021.
G.S.R. 538 (E) Dated: 5-8-2021 - Co. Law
Companies (Registration of Foreign Companies) Amendment Rules, 2021.
S.O. 2904(E) Dated: 22-7-2021 - Co. Law
Seeks to bring in force Section 4 of Companies (Amendment) Act, 2020.
G.S.R. 503(E) Dated: 22-7-2021 - Co. Law
Companies (Incorporation) Fifth Amendment Rules, 2021
F. No. 17/151/2013-CL-V(Pt.) Dated: 23-6-2021 - Co. Law
Companies (Accounting Standards) Rules, 2021

Companies Law Circulars

15/2021 Dated: 27-9-2021
Extension of last date of filing of Cost Audit Report to the Board of Directors under Rule 6(5) of the Companies (Cost Records and Audit) Rules, 2014
14/2021 Dated: 25-8-2021
Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR)
13/2021 Dated: 30-7-2021
Clarification on spending of CSR funds for COVID-19 vaccination
12/2021 Dated: 30-6-2021
Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013- Extension of time
11/2021 Dated: 30-6-2021
Relaxation on levy of additional fees in filing of certain Forms under the Companies Act, 2013 and LLP Act 2008- Extension of time.

Securities and Exchange Board [SEBI] Notifications:

SEBI/LAD-NRO/GN/2021/51 Dated: 28-9-2021 - SEBI
Renewal of recognition to the Metropolitan Clearing Corporation of India Limited
SEBI/LAD-NRO/GN/2021/50 Dated: 15-9-2021 - SEBI
Renewal of recognition to the Metropolitan Stock Exchange of India Limited
SEBI/LAD-NRO/GN/2021/49 Dated: 7-9-2021 - SEBI
Notification under Securities and Exchange Board of India (Certification of Associated Persons in the Securities Markets) Regulations, 2007
SEBI/LAD-NRO/GN/2021/48 Dated: 7-9-2021 - SEBI
Notification under Securities and Exchange Board of India (Certification of Associated Persons in the Securities Markets) Regulations, 2007.
SEBI/LAD-NRO/GN/2021/47 Dated: 7-9-2021 - SEBI
Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2021.
SEBI/LAD-NRO/GN/2021/46 Dated: 13-8-2021 - SEBI
Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Second Amendment) Regulations, 2021
SEBI/LAD-NRO/GN/2021/45 Dated: 13-8-2021 - SEBI
Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations, 2021
SEBI/LAD-NRO/GN/2021/44 Dated: 13-8-2021 - SEBI
Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) (Second Amendment) Regulations, 2021
SEBI/LAD-NRO/GN/2021/43 Dated: 13-8-2021 - SEBI
Securities and Exchange Board of India (Depositories and Participants) (Amendment) Regulations, 2021.

SEBI Circulars

SEBI/HO/MIRSD/MIRSD_RTAMB/P/CIR/2021/644 Dated: 18-10-2021
Transmission of Securities to joint Holder(s)
SEBI/HO/OIAE/IGRD/CIR/P/2021/642 Dated: 14-10-2021
Streamlining issuance of SCORES Authentication for companies intending to list their securities on SEBI recognized stock exchanges
SEBI/HO/DDHS/CIR/2021/0000000638 Dated: 14-10-2021
Revised Formats for Limited Review/ Audit Report for issuers of nonconvertible securities
SEBI/HO/IMD/IMD-II DOF3/P/CIR/2021/641 Dated: 6-10-2021
Minimum percentage of trades carried out by mutual funds through RFQ platform
SEBI/HO/DDHS/DDHS_Div3/P/CIR/2021/640 Dated: 5-10-2021
Amendments to manner and mechanism of providing exit option to dissenting unit holders pursuant to Regulation 22(6A) and Regulation 22(8) of SEBI (Real Estate Investment Trusts) Regulations, 2014 (“SEBI (REIT) Regulations”)

Insolvency and Bankruptcy [IBC] Notifications:

IBBI/2021-22/GN/REG077 Dated: 22-7-2021 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Second Amendment) Regulations, 2021
IBBI/2021-22/GN/REG076 Dated: 22-7-2021 - IBC
Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Third Amendment) Regulations, 2021.
IBBI/2021-22/GN/REG075 Dated: 14-7-2021 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2021.
IBBI/2021-22/GN/REG074 Dated: 27-4-2021 - IBC
Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Second Amendment) Regulations, 2021
IBBI/2021-22/GN/REG073 Dated: 27-4-2021 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Amendment) Regulations, 2021
IBBI/2021-22/GN/REG072 Dated: 13-4-2021 - IBC
Insolvency and Bankruptcy Board of India (Information Utilities) (Amendment) Regulations, 2021
S.O. 1543 (E) Dated: 9-4-2021 - IBC
Central Government hereby specifies ten lakh rupees as the minimum amount of default for the matters relating to the pre-packaged insolvency resolution process of corporate debtor under Chapter III-A of Insolvency and Bankruptcy Code, 2016
IBBI/2021-22/GN/REG071 Dated: 9-4-2021 - IBC
Insolvency and Bankruptcy Board of India (Pre-packaged Insolvency Resolution Process) Regulations, 2021
G.S.R. 256 (E) Dated: 9-4-2021 - IBC
Insolvency and Bankruptcy (prepackaged insolvency resolution process) Rules, 2021.

IBC Circulars

IBBI/LIQ/44/2021 Dated: 30-9-2021
IBBI’s Electronic Platform for hosting Public Notices of Auctions of Liquidation Assets under the IBBI (Liquidation Process) Regulations, 2016.
IBBI/IPA/43/2021 Dated: 28-7-2021
Monetary Penalties to be imposed by an Insolvency Professional Agency.
IBBI/CIRP/42/2021 Dated: 20-7-2021
Filing of Form CIRP 8 under the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016
IBBI/CIRP/2021 Dated: 16-4-2021
Consideration of matters / issues by the committee of creditors on request by members of the committee.
IBBI/CIRP/41/2021 Dated: 18-3-2021
Reporting of status of ongoing corporate insolvency resolution processes (CIRPs) through Form CIRP 7