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:

81/2020 Dated: 25-9-2020 - IT
Central Board of Direct Taxes notify the Income-tax Authorities of the Regional Faceless Appeal Centres
80/2020 Dated: 25-9-2020 - IT
Central Board of Direct Taxes notify the Income-tax Authorities of National Faceless Appeal Centre
79/2020 Dated: 25-9-2020 - IT
CBDT authorises the Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre)
78/2020 Dated: 25-9-2020 - IT
Seeks to amend Notification No. 51/2014 dated 22nd October, 2014
77/2020 Dated: 25-9-2020 - IT
Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020
76/2020 Dated: 25-9-2020 - IT
Faceless Appeal Scheme, 2020.
75/2020 Dated: 22-9-2020 - IT
Income-tax (21st Amendment) Rules, 2020.
74/2020 Dated: 11-9-2020 - IT
Central Government notifies L&T Infra Debt Fund as an infrastructure debt fund for the assessment year 2018-19 and subsequent assessment years
73/2020 Dated: 10-9-2020 - IT
U/s 10(46) of IT Act 1961 - Central Government notifies " District Mineral Foundation Trust " in respect of the specified income arising to that Trust

Income Tax - Circulars

16/2020 Dated: 30-8-2020
Imposition of charge on the prescribed electronic modes under section 269SU of the Income-tax Act, 1961
15/2020 Dated: 22-7-2020
Notification of Sovereign Wealth Fund under section 10(23FE) of the Income-tax Act, 1961
14/2020 Dated: 20-7-2020
Clarification in relation to notification issued under clause (v) of proviso to section 194N of the Income-tax Act, 1961 (the Act) prior to its amendment by Finance Act, 2020 (FA, 2020)
13/2020 Dated: 13-7-2020
One-time relaxation for Verification of tax-returns for the Assessment years 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20 which are pending due to non-filing of ITR-V form and processing of such returns
12/2020 Dated: 20-5-2020
Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 1961

Income Tax - Orders

F.No.225/126/2020/ITA-II Dated: 17-9-2020
Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2020-21 - conduct of assessment proceedings in such cases
F No. 187/3/2020-ITA-I Dated: 13-8-2020
U/s 133A of the Income-tax Act, 1961 - Officers posted in Directorates of Investigation (Investigation Wing) and Commissionerates of TDS, only and exclusively shall act as Income-tax Authority for the purposes of power of survey
F No. 187/3/2020-ITA-I Dated: 13-8-2020
Order under section 119 of the Income-tax Act, 1961
F No. 187/3/2020-ITA-I Dated: 13-8-2020
Setting up/ reconstitution of NeAC under "Faceless Assessment Scheme, 2019"
F. No. 225/98/2020/ITA-II Dated: 10-7-2020
Processing of returns with refund claims under section 143(1) of the Income-tax Act,1961 beyond the prescribed time limits in non-scrutiny cases

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:

G.S.R. 577 (E) Dated: 22-9-2020 - CGST
Corrigendum – Notification No. 68/2020-Central Tax, dated the 21st September, 2020
G.S.R. 576 (E) Dated: 22-9-2020 - CGST
Corrigendum – Notification No. 67/2020-Central Tax, dated the 21st September, 2020
68/2020 Dated: 21-9-2020 - CGST
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020
67/2020 Dated: 21-9-2020 - CGST
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020
66/2020 Dated: 21-9-2020 - CGST
Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020
65/2020 Dated: 1-9-2020 - CGST
Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020
64/2020 Dated: 31-8-2020 - CGST
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020
63/2020 Dated: 25-8-2020 - CGST
Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020
62/2020 Dated: 20-8-2020 - CGST
Central Goods and Services Tax (Tenth Amendment) Rules, 2020.

CGST Circulars

CBEC-20/06/11/2020-GST/1137 Dated: 17-7-2020
Removal of Pendency of registration application filed during COVID period
141/11/2020 Dated: 24-6-2020
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)
140/10/2020 Dated: 10-6-2020
Clarification in respect of levy of GST on Director’s remuneration - Reg.
139/09/2020 Dated: 10-6-2020
Clarification on refund related issues
138/08/2020 Dated: 6-5-2020
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws

GST - Orders

F. No. CBEC- 20/01/08/2019-GST Dated: 18-9-2020
Administrative instructions for recovery of interest on net cash tax liability w.e.f. 01.07.2017
Instruction No. 3/2/2020 Dated: 24-6-2020
Payment of GST by real estate promoter/developer supplying construction of residential apartment etc, on the shortfall value of inward supplies from registered supplier at the end of the financial year
F. No. CBEC-20/10/11/2019-GST/1001 Dated: 22-6-2020
Writ petitions filed in various High Court(s) related to transitional provisions in GST
F. No. CBEC-20/10/07/2019-GST Dated: 22-6-2020
Reference form DGGI on Cross empowerment under GST
Instruction No. 2/1/2020 Dated: 9-4-2020
Implementation of decision to expedite pending refund claims

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:

05/2020 Dated: 24-6-2020 - IGST
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
04/2020 Dated: 24-6-2020 - IGST
Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020.
03/2020 Dated: 8-4-2020 - IGST
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
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:

02/2020 Dated: 24-6-2020 - UTGST
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
01/2020 Dated: 8-4-2020 - UTGST
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
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:

G.O.Ms.No.276 Dated: 22-9-2020 - Andhra Pradesh SGST
Re-Constitution of Andhra Pradesh Authority for Advance Ruling under GST
77/GST-2 Dated: 21-9-2020 - Haryana SGST
Notification to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 by amending notification no.57/GST-2, dated 26.04.2019 under the HGST Act, 2017.
748-F.T. Dated: 18-9-2020 - West Bengal SGST
Seeks to further extend the due date of furnishing return by composition taxpayers in FORM GSTR-4 for the financial year 2019-20 till 31st October, 2020.
747-F.T. Dated: 18-9-2020 - West Bengal SGST
Seeks to bring into force provisions of sub-section (9) of section 7 of the West Bengal Finance Act, 2020 (West Ben. Act II of 2020) w. e. f. 01.09.2020. (Amendment Section 50 of the WBGST Act, 2017 regarding interest)
MAHARASHTRA ACT No. XXIII OF 2020 Dated: 16-9-2020 - Maharashtra SGST
Maharashtra Goods and Services Tax (Second Amendment) 2020
MAHARASHTRA ACT No. XXII OF 2020 Dated: 16-9-2020 - Maharashtra SGST
Maharashtra Goods and Services Tax (Amendment) Act, 2020
76/GST-2 Dated: 16-9-2020 - Haryana SGST
Amendment of notification no.43/GST-2, dated 07.05.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020 under the HGST Act, 2017
690/2020/5(120)/XXVII(8)/2020/CT-62 Dated: 16-9-2020 - Uttarakhand SGST
Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2020
689/2020/6(120)/XXVII(8)/2020/CT-61 Dated: 16-9-2020 - Uttarakhand SGST
Amendment in Notification No. 330/2020/5/(120)/XXVII(8)2020/CT-13 dated 20 May, 2020
688/2020/6(120)/XXVII(8)/2020/CT-60 Dated: 16-9-2020 - Uttarakhand SGST
Uttarakhand Goods and Services Tax (Ninth Amendment) Rules, 2020
38/1/2017-Fin(R&C)(167)/519 Dated: 16-9-2020 - Goa SGST
Goa Goods and Services Tax (Tenth Amendment) Rules, 2020

SGST Circulars

13/2020-TNGST Dated: 17-8-2020
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19)
11/2019-GST Dated: 29-7-2020
Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal
10/2019-GST Dated: 27-7-2020
Clarification on doubts related to supply of Information Technology enabled Services (ITeS services)
09/2019-GST Dated: 27-7-2020
Standard Operating Procedure to be followed in case of non-filers of returns
TRADE CIRCULAR No. 08/2020 Dated: 6-7-2020
Clarification in respect of levy of GST on Director’s remuneration
TRADE CIRCULAR No. 07/2020 Dated: 6-7-2020
Clarification on refund related issues
92/2020-GST Dated: 19-6-2020
Clarification in respect of levy of GST on Director's remuneration
91/2020-GST Dated: 19-6-2020
Clarification on refund related issues
11/2020 - GST (State) Dated: 17-6-2020
Clarification in respect of levy of GST on Director's remuneration
10/2020 - GST (State) Dated: 17-6-2020
Clarification on refund related issues
GSL/GST/S.168/B.82 Dated: 16-6-2020
Clarification in respect of levy of GST on Director’s remuneration

Customs [Cus] Notifications:

34/2020 Dated: 17-9-2020 - Cus
Seeks to further amend notification No. 50/2017-Customs dated 30.06.2017 so as to reduce the Basic Customs Duty on Lentils (Mosur) for the period from 18th September, 2020 to 31st October, 2020.
33/2020 Dated: 7-9-2020 - Cus
Seeks to amend notification No. 50/2017-Customs, dated 30.06.2017 so as to exempt BCD on paper based taggants, including M-Feature.
32/2020 Dated: 7-8-2020 - Cus
Seeks to amend notification No. 50/2017-Customs dated 30th June, 2017 so as to exempt goods for KKNP 5 and 6.
31/2020 Dated: 13-7-2020 - Cus
Seeks to further amend notification no. 152/2009 dated 31.12.2009, to increase the rate of duty of customs on imports of "Polybutadiene Rubber" originating in Korea RP and imported under the India-Korea Comprehensive Economic Partnership Agreement, on recommendation of preliminary findings of Directorate General of Trade Remedies under India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017.
30/2020 Dated: 10-7-2020 - Cus
Seeks to amend notification No. 09/2012-Customs dated 09.03.2012, providing for extension of last date of re-import by three months, for those cases where the last date of such re-import falls between 01.2.2020 and 31.7.2020 due to the outbreak of COVID-19 pandemic.
29/2020 Dated: 6-7-2020 - Cus
Seeks to further amend notification no. 152/2009 dated 31.12.2009, to increase the rate of duty of customs on imports of Phthalic Anhydride originating in Korea RP and imported under the India-Korea Comprehensive Economic Partnership Agreement, on recommendation of preliminary findings of Directorate General of Trade Remedies under India-Korea Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017.
28/2020 Dated: 23-6-2020 - Cus
Seeks to prescribe the manner and modalities in respect of WTO committed in-quota tariffs on specified items
27/2020 Dated: 9-6-2020 - Cus
Amendment in Notification No. 50/2017-Customs, dated the 30th June, 2017
26/2020 Dated: 2-6-2020 - Cus
Seeks to further amend notification No. 50/2017-Cus dated 30.06.2017 so as to temporarily reduce the import duty on Lentils (Mosur) till 31st Aug 2020.

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

91/2020 Dated: 24-9-2020 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
90/2020 Dated: 17-9-2020 - Cus (NT)
Amendment to Bill of Entry (Forms) Regulations, 1976
89/2020 Dated: 17-9-2020 - Cus (NT)
Seeks to amend Notification No. 40/2012-Customs (N.T.), dated the 2nd May, 2012
88/2020 Dated: 17-9-2020 - Cus (NT)
Exchange Rate Notification No.88/2020-Cus (NT) dated 17.09.2020
46/2020-Customs (N.T./CAA/DRI) Dated: 17-9-2020 - Cus (NT)
Appointment of CAA by Pr. DGRI
45/2020-Customs (N.T./CAA/DRI) Dated: 17-9-2020 - Cus (NT)
Amendment in Notification No. 31/2020- Customs (N.T./CAA/DRI) dated 31.07.2020
87/2020 Dated: 15-9-2020 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
44/2020-Customs (N.T./CAA/DRI) Dated: 14-9-2020 - Cus (NT)
Appointment of CAA by Pr. DGRI
43/2020-Customs (N.T./CAA/DRI) Dated: 10-9-2020 - Cus (NT)
Appointment of CAA by Pr. DGRI

Customs - Anti Dumping Duty [ADD] Notifications:

29/2020 Dated: 2-9-2020 - ADD
Seeks to amend notification No. 47/2015-Customs (ADD), dated 8th September 2015 to extend the levy of ADD on imports of "Float Glass" originating in or exported from China PR, for a period of three months i.e. upto 7th December, 2020.
28/2020 Dated: 2-9-2020 - ADD
Seeks to impose provisional anti-dumping duty on imports of Ciprofloxacin Hydrochloride originating in or exported from China PR for a period of six months.
27/2020 Dated: 21-8-2020 - ADD
Seeks to amend notification No. 46/2015-Customs (ADD), dated 4th September 2015 to extend the levy of ADD on imports of "Acrylonitrile Butadeine Rubber" originating in or exported from Korea RP, for a period of three months i.e. upto 3rd December, 2020.
26/2020 Dated: 21-8-2020 - ADD
Seeks to impose anti-dumping duty on the imports of Phosphoric Acid of all grades and concentrations (excluding Agriculture or Fertilizer grade), originating in or exported from Korea RP for a period of five years.
25/2020 Dated: 17-8-2020 - ADD
Seeks to amend notification No. 42/2015-Customs (ADD), dated 18th August 2015 to extend the levy of ADD on imports of "Caustic Soda" originating in or exported from China PR and Korea RP, for a period of three months i.e. upto 17th November, 2020.
24/2020 Dated: 14-8-2020 - ADD
Seeks to amend notification No. 41/2015-Customs(ADD) to extend the levy of anti-dumping duty on imports of Diketopyrrolo Pyrrole Pigment Red 254 (DPP Red 254) originating in or exported from China PR for a period of three months.
23/2020 Dated: 11-8-2020 - ADD
Seeks to amend notification No. 39/2015-Customs (ADD) dated 12th August, 2015 to extend the levy of ADD on flax fabrics imported from China and Hong Kong for a period of 3 months.
22/2020 Dated: 10-8-2020 - ADD
Seeks to impose provisional anti-dumping duty on imports of Black Toner in powder form originating in or exported from China PR, Malaysia and Chinese Taipei for a period of six months.
21/2020 Dated: 29-7-2020 - ADD
Seeks to impose definitive Anti-Dumping Duty on import of “Digital Offset Printing Plates” originating in, or exported from People’s Republic of China, Japan, Korea RP, Taiwan and Vietnam

Customs - Safeguard Duty Notifications:

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

41/2020 Dated: 7-9-2020
Auto Let Export Order under Express Cargo Clearance System (ECCS)
40/2020 Dated: 4-9-2020
All India roll-out of Faceless Assessment
39/2020 Dated: 4-9-2020
Customs procedure for export of cargo in containers and closed bodied trucks from ICDs/CFSs through Land Customs Stations (LCSs)
38/2020 Dated: 21-8-2020
Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of Origin
37/2020 Dated: 19-8-2020
Extension of Deferred payment of Customs duty benefits to `Authorised Public Undertakings’

Customs Orders

F. No. 390/Misc/3/2019-JC Dated: 21-8-2020
Revised guidelines for conduct of personal hearings in virtual mode under CGST Act, 2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994
Instruction No. 17/2020 Dated: 10-8-2020
Disposal of un-claimed/un-cleared/seized/confiscated goods
Instruction No.16/2020 Dated: 24-7-2020
Prohibition of selling of Health Supplement containing PABA (Para Amino Benzoic Acid) a banned ingredient
INSTRUCTION NO. 15/2020 Dated: 24-7-2020
Mandatory Testing and Certification of Telecommunications Equipment (MTCTE)
Instruction No. 14/2020 Dated: 21-7-2020
Crowd sourcing of suggestions for review of existing Customs duty exemption notifications/ Customs laws and procedures

Customs Trade Notices

PUBLIC NOTICE No. 67/2020 Dated: 8-9-2020
Launch of e-Office in Air Cargo Complex (Import) Commissionerate, New Delhi
OFFICE ORDER No. 01/2020 Dated: 3-9-2020
Launch of e-Office in 0/0 the Principal Commissioner of Customs, Import, Inland Container Depot, Tughlakabad, New Delhi on 02/09/ 2020
PUBLIC NOTICE No. 29/2020 Dated: 27-8-2020
Procedure to be followed in cases of manufacturing or other operations undertaken in special warehouses under section 65 of the Customs Act
PUBLIC NOTICE No. 28/2020 Dated: 27-8-2020
Revised guidelines for conduct of personal hearings in virtual mode under CGST Act,2017, IGST Act, 2017, Customs Act, 1962, Central Excise Act, 1944 and Chapter V of Finance Act, 1994
PUBLIC NOTICE No. 65/2020 Dated: 26-8-2020
Guidelines regarding implementation or section 28DA of Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of ()rigin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of Origin

Foreign Trade / Import-Export [FTP] Notifications:

32/2015-2020 Dated: 17-9-2020 - FTP
Insertion of Policy condition in Chapter 85 and 94 of ITC (HS), 2017, Schedule – I (Import Policy)
31/2015-20 Dated: 14-9-2020 - FTP
Amendment in Export Policy of Onions
30/2015-2020 Dated: 1-9-2020 - FTP
Ceiling/ cap on MEIS benefits available to exporters on exports made from 01.09.2020 to 31.12.2020
29/2015-2020 Dated: 25-8-2020 - FTP
Amendment in Export Policy of Personal Protection Equipment/Masks
28/2015-2020 Dated: 18-8-2020 - FTP
Amendment in Export Policy of textile raw material for masks and coveralls
27/2015-2020 Dated: 11-8-2020 - FTP
Supply of essential commodities to the Republic of Maldives during 2020-21
26/2015-20 Dated: 11-8-2020 - FTP
Amendment in import policy conditions under Chapters 29, 38 and 39 of ITC (HS), 2017, Schedule - I (Import Policy).
25/2015-20 Dated: 10-8-2020 - FTP
Issue of Advance Authorisations where export item is Gold medallions and coins or Gold Jewellery/Articles manufactured by fully mechanised process
24/2015-2020 Dated: 10-8-2020 - FTP
Amendment in Policy Condition of Sl. No. 55 & 57, Chapter 10 Schedule-2, ITC(HS) Export Policy, 2018

FTP Public Notices

18/2015-2020 Dated: 23-9-2020
Publication of Revised ANF-7A
17/2015-2020 Dated: 22-9-2020
Harmonization of Table 2 of Appendix 3B for exports made with effect from 01.01.2020
16/2015-2020 Dated: 22-9-2020
Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments alongwith maintaining the Parent-Child relationship in the levels of packaging and their movement in supply chain — Extension of date of implementation
15/2015-2020 Dated: 4-9-2020
Export of Finished Leather - Revised Leather Norms.
14/2015-2020 Dated: 21-7-2020
Allocation of quantity for export of preferential quota sugar to EU under CXL quota.

FTP Circulars

Policy Circular No. 35/2015-20 Dated: 23-4-2020
Procedural details pursuant to Notification No. 57/2015-20 dated 31.03.2020 and Public Notice 67/2015-20 dated 31.03.2020- Extensions in Import Validity period and Export obligation period in Advance authorizations/DFIA
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

FTP Trade Notices

Trade Notice No. 27/2020-21 Dated: 14-9-2020
Streamlining of Unit Quantity Codes (UQCs) in DGFT’s EDI system and Customs’ ICEGATE
Trade Notice No. 26/2020-21 Dated: 31-8-2020
Policy on re-validation to export authorizations for SCOMET items, by DGFT Hqrs - Clarification
Trade Notice No. 25/2020-21 Dated: 31-8-2020
Procedure and Criteria for submission and approval of applications for export of N-95/FFP2 Masks
TRADE NOTICE No. 24/2020-21 Dated: 6-8-2020
Extension of date for filing online applications for export quota of August 2020 for PPE medical coverall for Covid-19
Trade Notice No. 23/2020-2021 Dated: 31-7-2020
Issuance of Preferential Certificate of Origin for India’s exports to Thailand under ASEAN-India FTA

Special Economic Zone [SEZ] Notifications:

S.O. 3105(E) Dated: 9-9-2020 - SEZ
Central Government de-notifies an area of 0.2509 hectare, thereby making the resultant area as 1682.4031 hectare at Villages Dahej, Ambheta, Luvara, Suva, Lakhigam and Jageshwar in Taluk Vagra, District Bharuch in the State of Gujarat
S.O. 3027(E) Dated: 31-8-2020 - SEZ
Central Government notifies the 2.098 hectares area at Village Mahape, Navi Mumbai in the State of Maharashtra; and constitutes an Approval Committee
S.O. 2773 (E) Dated: 6-8-2020 - SEZ
Central Government de-notifies an area of 17.894 hectare, (thereby making the resultant area as 386.806 hectare) at Duppituru, Moturupalem, Maruturu and Gurujaplem Villages, Visakhapatnam District in the State of Andhra Pradesh
S.O. 2323(E) Dated: 10-7-2020 - SEZ
Central Government de-notifies an area of 6.5074 hectare, thereby making the resultant area as 32.8645 hectares at Villages Pallippuram & Vailoor, District Thiruvanathapuram in the State of Kerala
S.O. 2175(E). Dated: 25-6-2020 - SEZ
Amendment in Notification No. S.O.1637(E) dated 13th April, 2018
S.O. 2034 (E) Dated: 24-6-2020 - SEZ
Central Government notifies an additional area of 1.36 hectares,thereby making the total area of the Special Economic Zone as 11.88 hectares at Raidurga Village, Serilingampally Mandal, Ranga Reddy District in the State of Telangana
S.O. 1846 (E) Dated: 8-6-2020 - SEZ
Central Government de-notifies an area of 4.774 hectare, thereby making the resultant area as 63.6132 hectares at Sriperumbudur, Kancheepuram District in the State of Tamil Nadu
S.O. 1454 (E) Dated: 12-5-2020 - SEZ
Central Government notifies the 40.945 hectares area comprising the survey numbers at Nandiambakkam Village, Minjur Panchayat Union, Ponneri Taluk, Triuvallur District in the State of Tamil Nadu and constitutes an Approval Committee
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

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

Meetings of SEZ Board

Minutes of the 96th meeting of the SEZ Dated: 26-2-2020
Minutes of the 96th meeting of the. Board of Approval for SEZ held on 26th February, 2020 to consider setting up of Special Economic Zones and other miscellaneous proposals
Minutes of the 95th meeting of the SEZ Dated: 14-2-2020
Minutes of the 95th meeting of the. Board of Approval for SEZ held on 14th February, 2020 to consider setting up of Special Economic Zones and other miscellaneous proposals
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

Foreign Exchange Management [FEMA] Notifications:

FEMA 6 (R)/ (2)/2020-RB Dated: 11-8-2020 - FEMA
Foreign Exchange Management (Export and Import of Currency) (Amendment) Regulations, 2020
S.O. 2442 (E) Dated: 27-7-2020 - FEMA
Foreign Exchange Management (Non-debt Instruments) (Third Amendment) Rules, 2020
FEMA. 395(1)/2020-RB Dated: 15-6-2020 - FEMA
Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) (Amendment) Regulations, 2020
S.O. 1374(E) Dated: 27-4-2020 - FEMA
Foreign Exchange Management (Nondebt Instruments) (Second Amendment) Rules, 2020
S.O. 1278 (E) Dated: 22-4-2020 - FEMA
Foreign Exchange Management (Non-debt Instruments) Amendment Rules, 2020.
FEMA 23(R)/(3)/2020-RB Dated: 31-3-2020 - FEMA
Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2020
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

FEMA Circulars

01 Dated: 17-9-2020
Exim Bank's Government of India supported Line of Credit (LoC) of USD 215.68 million to the Government of the Republic of Malawi
33 Dated: 22-5-2020
Import of goods and services- Extension of time limits for Settlement of import payment
32 Dated: 22-5-2020
‘Voluntary Retention Route’ (VRR) for Foreign Portfolio Investors (FPIs) investment in debt - relaxations
31 Dated: 18-5-2020
Risk Management and Inter-bank Dealings – Hedging of Foreign Exchange Risk-Date of Implementation
30 Dated: 15-4-2020
Investment by Foreign Portfolio Investors (FPI) in Government Securities: Medium Term Framework (MTF)

FDI Guidlines

Press Note No. 4 (2020 Series) Dated: 17-9-2020
Review of Foreign Direct Investment (FDI) Policy in Defence Sector
Press Note No. 3 (2020 Series) Dated: 17-4-2020
Review of Foreign Direct Investment (FDI) policy for curbing opportunistic takeovers /acquisitions of Indian companies due to the current COVID-19 pandemic
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:

G.S.R. 570 (E) Dated: 21-9-2020 - Co. Law
National Company Law Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Staff Car Drivers) Rules, 2020.
F. No. 2/1/2018-CL-V Dated: 17-9-2020 - Co. Law
Constitution of the Company Law Committee
G.S.R. 548 (E) Dated: 7-9-2020 - Co. Law
Companies (Acceptance of Deposits) Amendment Rules, 2020
S.O. 2920 (E) Dated: 28-8-2020 - Co. Law
Central Government appoints the 28th August, 2020 as the date on which the provision of clause (ii) of section 23 of the Companies (Amendment) Act, 2017 shall come into force
G.S.R. 538 (E) Dated: 28-8-2020 - Co. Law
Companies (Management and Administration) Amendment Rules, 2020
G.S.R. 526 (E) Dated: 24-8-2020 - Co. Law
Companies (Corporate Social Responsibility Policy) Amendment Rules, 2020
G.S.R. 525 (E) Dated: 24-8-2020 - Co. Law
Amendment in Schedule VII in Companies Act, 2013
G.S.R. 470(E) Dated: 28-7-2020 - Co. Law
National Company Law Tribunal and National Company Law Appellate Tribunal (Procedure for investigation of misbehavior or incapacity of Chairperson, President and other Members) Rules, 2020.
S.O. 2445 (E) Dated: 24-7-2020 - Co. Law
U/s 435 of Companies Act, 2013 establishment of Special Courts

Companies Law Circulars

29/2020 Dated: 10-9-2020
Relaxation of additional fees and extension of last date of filing of CRA-4 (form for filing of cost audit report) for FY 2019-20 under the Companies Act, 2013
ROCH/STA/2020-2021 Dated: 8-9-2020
IN THE MATTER OF EXTENSION OF TIME FOR HOLDING OF ANNUAL GENERAL MEETING (AGM) UNDER SECTION 96(1) OF THE COMPANIES ACT, 2013 FOR THE FINANCIAL YEAR ENDED ON 31.03.2020 - RoC Hyderabad
ROC/KAN/AGM EXTN./202/1105 Dated: 8-9-2020
Extension of time for holding of Annual General Meeting (AGM) for the financial year ended on 31.03.2020 - RoC Kanpur
ROC/GHY/ Order Dated: 8-9-2020
EXTENSION OF TIME FOR HOLDING OF ANNUAL GENERAL MEETING (AGM) FOR THE FINANCIAL YEAR ENDED ON 31.03.2020 - RoC Guwahati
ROC/ESTT/U.S.96/ 4659 /2020 Dated: 8-9-2020
ORDER UNDER SECTION 96(1) OF THE COMPANIES ACT 2013 REGARDING GRANTING EXTENSION OF TIME FOR HOLDING THE ANNUAL GENERAL MEETING (AGM) FOR THE FINANCIAL YEAR ENDED 31.03.2020 W.R.T. THE COMPANIES REGISTERED WITH REGISTRAR OF COMPANIES, KERALA - RoC Kerala

Securities and Exchange Board [SEBI] Notifications:

SEBI/LAD-NRO/GN/2020/30 Dated: 25-9-2020 - SEBI
Renewal of recognition for " Metropolitan Clearing Corporation of India Limited " one year
SEBI/LAD-NRO/GN/2020/29 Dated: 25-9-2020 - SEBI
Renewal of recognition for " NSE Clearing Limited " three years
SEBI/LAD-NRO/GN/2020/28 Dated: 25-9-2020 - SEBI
Renewal of recognition for " Indian Clearing Corporation Limited " three years
SEBI/LAD-NRO/GN/2020/27 Dated: 11-9-2020 - SEBI
Renewal of recognition of Metropolitan Stock Exchange of India Limited
SEBI/LAD-NRO/GN/2020/25 Dated: 5-8-2020 - SEBI
Securities And Exchange Board of India (Listing Obligations And Disclosure Requirements) (Second Amendment) Regulations, 2020
SEBI/ LAD-NRO/GN/2020 /26 Dated: 5-8-2020 - SEBI
SECURITIES AND EXCHANGE BOARD OF INDIA (EMPLOYEES’ SERVICE)) (AMENDMENT) REGULATIONS, 2020
SEBI/LAD-NRO/GN/2020/24 Dated: 22-7-2020 - SEBI
Securities and Exchange Board of India (Settlement Proceedings) (Amendment) Regulations, 2020
SEBI/LAD-NRO/GN/2020/23 Dated: 17-7-2020 - SEBI
Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2020.
SEBI/LAD-NRO/GN/2020/22 Dated: 3-7-2020 - SEBI
Securities and Exchange Board of India (Investment Advisers) (Amendment) Regulations, 2020.

SEBI Circulars

SEBI/HO/IMD/DF4/CIR/P/2020/178 Dated: 23-9-2020
Resources for Trustees of Mutual Funds
SEBI/HO/IMD/DF1/CIR/P/2020/182 Dated: 23-9-2020
Guidelines for Investment Advisers
SEBI/CIR/CFD/DCR1/CIR/P/2020/181 Dated: 23-9-2020
System-Driven Disclosures (SDD) under SEBI (SAST) Regulations, 2011
SEBI/HO/IMD/FPI&C/CIR/P/2020/177 Dated: 21-9-2020
Write-off of shares held by FPIs
SEBI/HO/CDMRD/DRMP/CIR/P/2020/176 Dated: 21-9-2020
Alternate Risk Management Framework Applicable in case of Near Zero and Negative Prices

Insolvency and Bankruptcy [IBC] Notifications:

S.O. 3265 (E) Dated: 24-9-2020 - IBC
Central Government notifies further period of three months from the 25th September, 2020 for the purposes of the section 10A of the Insolvency and Bankruptcy Code, 2016
G.S.R. 583 (E) Dated: 24-9-2020 - IBC
Insolvency and Bankruptcy (Application to Adjudicating Authority) (Amendment) Rules, 2020
G.S.R. 563 (E) Dated: 10-9-2020 - IBC
Insolvency and Bankruptcy Board of India (Annual Report) Amendment Rules, 2020
IBBI/2020-21/GN/REG064 Dated: 7-8-2020 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Fourth Amendment) Regulations, 2020.
IBBI/2020-21/GN/REG062 Dated: 5-8-2020 - IBC
Insolvency and Bankruptcy Board of India (Liquidation Process) (Third Amendment) Regulations, 2020
IBBI/2020-21/GN/REG.063 Dated: 5-8-2020 - IBC
Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) (Second Amendment) Regulations, 2020
IBBI/2020-21/GN/REG061 Dated: 30-6-2020 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Second Amendment) Regulations, 2020.
IBBI/2020-21/GN/REG060 Dated: 20-4-2020 - IBC
Insolvency and Bankruptcy Board of India (Liquidation Process) (Second Amendment) Regulations, 2020
IBBI/2020-21/GN/REG059 Dated: 20-4-2020 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Third Amendment) Regulations, 2020.

IBC Circulars

CIRP-11013/1/2020-IBBI Dated: 12-6-2020
Reconstitution of the Advisory Committee on Corporate Insolvency Resolution and Liquidation
IBBI/RVO/033/2020 Dated: 23-4-2020
Governance Structure of the Registered Valuers Organisation
IBBI/RVO/032/2020 Dated: 20-3-2020
Educational Course and Continuing Education under the Companies (Registered Valuers and Valuation) Rules, 2017
IBBI/IPA/031/2020 Dated: 20-3-2020
Pre-registration Educational Course under the IBBI (Insolvency Professional) Regulations, 2016.
IBBI/CIRP/030/2020 Dated: 17-3-2020
Feature for modification of CIRP Forms (including IP-1 Form) submitted by an Insolvency Professional (IP) in compliance of regulation 40B of the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016.