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:

43/2020 Dated: 3-7-2020 - IT
Income-tax (16th Amendment) Rules, 2020.
42/2020 Dated: 30-6-2020 - IT
Income-tax (15th Amendment) Rules, 2020
41/2020 Dated: 30-6-2020 - IT
Conditions specified in clauses (e), (f) and (g) of Section 9A(3) shall not apply in case of an investment fund set up by a Category-I foreign portfolio investor registered under the SEBI (Foreign Portfolio Investors) Regulations, 2019, made under the SEBI Act, 1992
40/2020 Dated: 29-6-2020 - IT
Income-tax (14th Amendment) Rules, 2020.
39/2020 Dated: 29-6-2020 - IT
Corrigendum – Notification No. 35/2020, dated the 24th June, 2020
38/2020 Dated: 26-6-2020 - IT
Income-tax (13th Amendment) Rules, 2020
37/2020 Dated: 25-6-2020 - IT
U/s 10(46) of IT Act 1961 - Central Government notifies ‘‘Real Estate Regulatory Authority’ constituted by the Government of India in respect of the specified income arising to that Authority
36/2020 Dated: 25-6-2020 - IT
U/s 10(46) of IT Act 1961 - Central Government notifies ‘‘Real Estate Regulatory Authority’ constituted by the Government of India in respect of the specified income arising to that Authority
35/2020 Dated: 24-6-2020 - IT
Extension of time limits under the Income-tax Act, 1961 and related Acts

Income Tax - Circulars

12/2020 Dated: 20-5-2020
Clarifications in respect of prescribed electronic modes under section 269SU of the Income-tax Act, 1961
11/2020 Dated: 8-5-2020
Clarification in respect of residency under section 6 of the Income-tax Act, 1961
IT(A)/1/2020-TPL Dated: 27-4-2020
CORRIGENDA TO CIRCULAR NO. 9 OF 2020 - Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020
10/2020 Dated: 24-4-2020
Order under section 119 of the Income-tax Act, 1961 regarding reporting requirement under clause 30C and clause 44 of the Form 3CD
09/2020 Dated: 22-4-2020
Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020

Income Tax - Orders

F. No. 275/25/2020-IT(B) Dated: 3-4-2020
Order u/s 119 of the Income tax act, 1961 (the Act) regarding submission of Form 15G and 15H for Financial Year 2020-21
F. No. 275/25/2020-IT(B) Dated: 3-4-2020
Order u/s 119 of the Income tax Act, 1961 on issue of certificates for lower rate/nil deduction/collection of TDS or TCS o/s 195, 197 and 206C (9) of the Act for Financial Year 2019-20
F. No. 275/25/2020-IT(B) Dated: 31-3-2020
Order u/s 119 of The Income Tax Act, 1961 on issue of certificates for lower rate/nil deduction/collection of TDS or TCS u/s 195, 197 and 206C (9)
F. No. 225/306/2019-ITA-II Dated: 23-3-2020
Order U/s 119 of the Income-tax Act,1961 for filing of ITRs/TARs in respect of UTs of Jammu and Kashmir & Ladakh
F. No. 225/157/2019/ITA.ll Dated: 27-9-2019
Order under Section 119 of the Income-tax Act 1961

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
26/2019 Dated: 22-11-2019 - CGST Rate
Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017
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.

Central Goods and Services Tax [CGST] Notifications:

58/2020 Dated: 1-7-2020 - CGST
Central Goods and Services Tax (Eighth Amendment) Rules, 2020.
57/2020 Dated: 30-6-2020 - CGST
Seeks to amend Notification No. 76/2018–Central Tax, dated the 31st December, 2018
F. No. CBEC-20/06/08/2020-GST - G.S.R. 418 (E) Dated: 27-6-2020 - CGST
Seeks to issue notification under "The Taxation And Other Laws (Relaxation Of Certain Provisions) Ordinance, 2020" to extend due date of compliance under Central Excise Act, Customs Act, Customs Tariff Act and Finance Act, 1994 which falls during the period from "20.03.2020 to 29.09.2020" till 30.09.2020
56/2020 Dated: 27-6-2020 - CGST
Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.
55/2020 Dated: 27-6-2020 - CGST
Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
ORDER No. 01/2020 Dated: 25-6-2020 - CGST
Central Goods and Services Tax (Removal of Difficulties) Order, 2020
G.S.R. 413(E) Dated: 25-6-2020 - CGST
Corrigendum – Notification No. 53/2020-Central Tax, dated the 24th June,2020
G.S.R. 412(E) Dated: 25-6-2020 - CGST
Corrigendum – Notification No. 50/2020-Central Tax, dated the 24th June,2020
54/2020 Dated: 24-6-2020 - CGST
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to ₹ 5 crore.

CGST Circulars

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
137/07/2020 Dated: 13-4-2020
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws-

GST - Orders

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

GST - Trade Notices

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

Integrated Goods and Services Tax [IGST] Rate Notifications:

02/2020 Dated: 26-3-2020 - IGST Rate
Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
03/2020 Dated: 25-3-2020 - IGST Rate
Seeks to amend Notification No. 1/2017- Integrated Tax (Rate), dated the 28th June, 2017
01/2020 Dated: 21-2-2020 - IGST Rate
Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
28/2019 Dated: 31-12-2019 - IGST Rate
To amend notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
27/2019 Dated: 31-12-2019 - IGST Rate
To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
26/2019 Dated: 30-12-2019 - IGST Rate
Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting
25/2019 Dated: 22-11-2019 - IGST Rate
Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017
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.

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
04/2019 Dated: 30-9-2019 - IGST
Place of supply for certain services notified as per Section 13(13) of IGST Act.

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
26/2019 Dated: 22-11-2019 - UTGST Rate
Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017
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.

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
05/2019 Dated: 14-10-2019 - UTGST
Seeks to amend Notification No. 14/2018-Union territory Tax, dated the 8th October 2018

States Goods and Services Tax [SGST] Notifications:

S.O. 134 Dated: 2-7-2020 - Bihar SGST
Bihar Goods and Services Tax (Sixth Amendment) Rules, 2020.
38/1/2017-Fin(R&C)(153) Dated: 2-7-2020 - Goa SGST
Government of Goa appoints the 18th day of May, 2020, as the date on which the provisions of section 11 of the Goa Goods and Services Tax (Amendment) Ordinance, 2020, shall come into force.
19666- FIN-CT1 -TAX- 0002 /2020 Dated: 2-7-2020 - Orissa SGST
To amend notification no. 18548-FIN-CT1-TAX-0002/2020 dated 22.06.2020 in order to further extend period to pass order under Section 54(7) of the OGST Act till 31.08.2020 or in some cases up to fifteen days thereafter
19662- FIN-CT1-TAX- 0002/2020 Dated: 2-7-2020 - Orissa SGST
Notification to amend notification no. No. 18491-FIN-CT1-TAX-0002/2020, dated 22.06.2020 in order to extend due date of compliance which falls during the period from 20.03.2020 to 30.08.2020 till 31.08.2020
54/2020–State Tax Dated: 1-7-2020 - Maharashtra SGST
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to ₹ 5 crore.
53/2020–State Tax Dated: 1-7-2020 - Maharashtra SGST
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.
52/2020–State Tax Dated: 1-7-2020 - Maharashtra SGST
Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.
51/2020–State Tax Dated: 1-7-2020 - Maharashtra SGST
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
19469 -FIN-CT1-TAX-0072/2017 Dated: 1-7-2020 - Orissa SGST
Amendment notification on Odisha State Authority for Advance ruling
Removal of Difficulty Order No. 01/2020- State Tax Dated: 30-6-2020 - Bihar SGST
Bihar Goods and Services Tax (Removal of Difficulties) Order, 2020
54/2020-State Tax Dated: 30-6-2020 - Gujarat SGST
Extension in due date of FORM GSTR-3B for supply made in the month of August 2020 for taxpayers with annual turnover up to ₹ 5 crore

SGST Circulars

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
GSL/GST/S.168/B.82 Dated: 16-6-2020
Clarification in respect of levy of GST on Director’s remuneration
GSL/GST/S.168/B.81 Dated: 16-6-2020
Clarification on refund related issues
GST CIRCULAR NO. 10/2020 Dated: 15-6-2020
Clarification in respect of levy of GST on Director's remuneration.
892/GST-2 Dated: 9-6-2020
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws
875/GST-2 Dated: 9-6-2020
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws
869/GST-2 Dated: 9-6-2020
Withdrawal of Circular issued vide memo No.1882/GST-2, dt.26.07.2019
795/GST-2 Dated: 29-5-2020
Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016
09 T of 2020 Dated: 26-5-2020
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
09/2020 - GST (State) Dated: 20-5-2020
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws

Customs [Cus] Notifications:

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.
F. No. 354/145/2019 –TRU Dated: 27-5-2020 - Cus
Corrigendum - Notification No. 36/2019-Customs, dated the 30th December, 2019
F. No. 01(0.5)/Circular/CESTAT-2017 Dated: 23-5-2020 - Cus
Clarifies the submission of pen drives alongwith appeal memorandum or application or the paper book, as the case may be, is optional
25/2020 Dated: 21-5-2020 - Cus
Inclusion of Gopalpur Port [INGPR1] as notified port for getting benefits under AA/ EPCG schemes and other export incentive schemes like MEIS/SEIS and other such schemes.
24/2020 Dated: 21-5-2020 - Cus
Seeks to amend notification No. 56/2000-Customs dated 05.05.2000, No. 57/2000-Customs dated 08.05.2000 and No. 40/2015-Customs dated 21.07.2015 providing for extension of last date of export by six months, for those cases where the last date of export falls between 01.2.2020 and 31.7.2020 due to the outbreak of COVID-19 pandemic.
23/2020 Dated: 14-5-2020 - Cus
Seeks to further amend Customs Notification No. 50/2017-Customs dated 30.06.2017 so as to extend the period of validity of existing Export Performance Certificates for FY 2019-20 up to 30.09.2020.
22/2020 Dated: 12-5-2020 - Cus
Seeks to confirm the provisional increase of 5% in the rate of duty of customs levied vide notification No. 29/2019-Cus dated 04.09.2019, for a period of 180 days, on imports of “Refined Bleached Deodorized Palmolein and Refined Bleached Deodorized Palm Oil”, falling under tariff item [1511 90 10] or tariff item [1511 90 20] of the First Schedule to the Customs Tariff Act, 1975, originating in Malaysia and imported under India-Malaysia Comprehensive Economic Cooperation Agreement.

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

55/2020 Dated: 2-7-2020 - Cus (NT)
Exchange Rates Notification No.55/2020-Custom (NT) dated 02.07.2020.
54/2020 Dated: 30-6-2020 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
53/2020 Dated: 18-6-2020 - Cus (NT)
Exchange Rates Notification No.53/2020-Custom (NT) dated 18.06.2020.
52/2020 Dated: 15-6-2020 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
51/2020 Dated: 5-6-2020 - Cus (NT)
Amendment in Notification No.92/2017-Customs (NT), dated 28.09.2017 to specify the jurisdiction of Commissioner (Appeals) to assessment orders passed by Faceless Assessment Groups
50/2020 Dated: 5-6-2020 - Cus (NT)
Notification to empower Customs officers as 'proper officers' to conduct faceless or remote assessment of Bills of Entry filed under Section 46 of the Customs Act, 1962 for import in another Customs station-
49/2020 Dated: 4-6-2020 - Cus (NT)
Exchange Rates Notification No.49/2020-Custom (NT) dated 04.06.2020
48/2020 Dated: 29-5-2020 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
47/2020 Dated: 22-5-2020 - Cus (NT)
Appointment of CAA in case of in case of M/s Satnam Steels, Rajkot.

Customs - Anti Dumping Duty [ADD] Notifications:

16/2020 Dated: 23-6-2020 - ADD
Seeks to impose Anti-Dumping Duty on import of Flat rolled product of steel, plated or coated with alloy of Aluminium and Zinc originating in, or exported from China PR, Vietnam and Korea RP.
15/2020 Dated: 10-6-2020 - ADD
Seeks to amend notification No. 30/2015-Customs (ADD) dated 12th June, 2015 to extend the levy of Anti-Dumping duty on nylon tyre cord fabric originating in or exported from China for a further period of 6 months.
14/2020 Dated: 9-6-2020 - ADD
Seeks to impose anti-dumping duty on import of Flexible Slabstock Polyol originating in or exported from Singapore for a period of 5 years, in pursuance of sunset review final findings issued by DGTR.
13/2020 Dated: 9-6-2020 - ADD
Seeks to impose provisional anti-dumping duty on import of 1-phenyl-3-methyl-5-Pyrazolone originating in or exported from China PR for a period of six months
12/2020 Dated: 3-6-2020 - ADD
Seeks to impose anti-dumping duty on "Electronic Calculators of all types [excluding calculators with attached printers, commonly referred to as printing calculators, calculators with ability to plot charts and graphs, commonly referred to as graphing calculators and programmable calculators originating in, or exported from Malaysia".
11/2020 Dated: 3-6-2020 - ADD
Seeks to amend No.28/2015-Customs (ADD), dated the 5th June, 2015 so as to extend anti-dumping duty on ‘Hot Rolled Flat Products of Stainless Steel of ASTM Grade 304 with all its variants as per the detailed description hereunder’ originating in or exported from People’s Republic of China, Malaysia and the Republic of Korea.
10/2020 Dated: 29-5-2020 - ADD
Seeks to amend notification No. 27/2015-Customs (ADD) dated 1st June, 2015 to extend the levy of Anti-Dumping duty on acrylic fibres originating in or exported from Thailand for a further period of 6 months.
09/2020 Dated: 27-5-2020 - ADD
Seeks to levy definitive anti-dumping duty on imports of 'Electronic Calculators of all types excluding calculators with attached printers, commonly referred to as printing calculators; calculators with ability to plot charts and graphs, commonly referred to as graphing calculators; programmable calculators',originating in, or exported from, People's Republic of China for a period of five years, in pursuance of final findings of sunset review investigations issued by DGTR and in supersession of the notification No. 24/2015- Customs (ADD), dated the 29th May, 2015.
08/2020 Dated: 19-5-2020 - ADD
Seeks to impose anti-dumping duty on import of Sodium citrate originating in or exported from China RP for a period of further 5 years.

Customs - Safeguard Duty Notifications:

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

Customs Circulars

31/2020 Dated: 30-6-2020
Extension of validity of AEO certification for ease of renewal process (Modification in Circular No. 27/2020 dated 02.06.2020)
30/2020 Dated: 22-6-2020
Paperless Customs – Electronic Communication of PDF Based Copies of Shipping Bill & e-Gatepass to Custom Brokers/Exporters
29/2020 Dated: 22-6-2020
Procedure for Transhipment of Export Cargo from Bangladesh to third countries through Land Customs Stations (LCSs) to Port / Airport, in containers or closed bodied trucks
28/2020 Dated: 5-6-2020
1st phase of All India roll-out of Faceless Assessment
27/2020 Dated: 2-6-2020
Extension of validity of AEO certification for ease of renewal process

Customs Orders

Instruction No. 10/2020-Customs Dated: 10-6-2020
Instructions regarding NDPS Act, 1985
Instruction No. 09/2020 Dated: 5-6-2020
1st phase of All India roll-out of Faceless Assessment
Instruction No. 08/2020 Dated: 1-6-2020
24x7 clearance
Instruction No. 7/2020 Dated: 28-5-2020
Special drive for disposal of applications for fixation of Brand Rate of Duty Drawback.
Instruction No. 06/2020 Dated: 20-5-2020
Requirement of Veterinary Certificate for Import of Milk and Milk Products into India

Customs Trade Notices

PUBLIC NOTICE NO. 29/2020 Dated: 29-6-2020
Launch of Indian Gustoms EDI System - (ICES -'1.5) for lmports and Exports, at ICD, Urs Hind Terminals Pvt. Ltd., Rangian, Kilaraipur-1, DehIon, District Ludhiana, Punjab-141118
PUBLIC NOTICE NO. 76/2020 Dated: 26-6-2020
Drawl and Collection of Sample for Animal Quarantine NOC
PUBLIC NOTICE NO. 75/2020 Dated: 24-6-2020
Renewal of appointment of M/s. Seabird Marine Services Pvt. Ltd. as ‘Custodian’
PUBLIC NOTICE NO : 40/ 12020 Dated: 24-6-2020
Paperless Customs — Electronic Communication of PDF
PUBLIC NOTICE NO.45/2020 Dated: 23-6-2020
Paperless Customs — Electronic Communication of PDF Based Copies of Shipping Bill & e-Gatepass to Custom Brokers/Exporters

Foreign Trade / Import-Export [FTP] Notifications:

16/2015-2020 Dated: 29-6-2020 - FTP
Amendment in Export Policy of Personal Protection Equipment
15/2015-20 Dated: 25-6-2020 - FTP
Amendments to Foreign Trade Policy 2015-2020-Amendment in Para 4.44 of the Foreign Trade Policy.
14/2015-2020 Dated: 22-6-2020 - FTP
Amendment in Export Policy of Personal Protection Equipment/Masks
13/2015-2020 Dated: 18-6-2020 - FTP
Amendment in Export Policy of Hydroxychloroquine API and its Formulations.
12/2015-2020 Dated: 12-6-2020 - FTP
Amendment in Import Policy of Tyres
11/2015-2020 Dated: 12-6-2020 - FTP
Amendment in Export Policy of Human Embryos
10/2015-2020 Dated: 11-6-2020 - FTP
SCOMET Updates 2020 - Amendment in Appendix 3 (SCOMET items) to Schedule2 of ITC (HS) Classification of Export and Import Items, 2018.
09/2015-2020 Dated: 10-6-2020 - FTP
Amendment in Export Policy of Diagnostic Kits/Laboratory Reagents/Diagnostic Apparatus
08/2015-2020 Dated: 1-6-2020 - FTP
Amendment in Export Policy of Alcohol based Hand Sanitizers

FTP Public Notices

11/2015-2020 Dated: 30-6-2020
Extension of validity of Recognition of Pre-shipment Inspection Agencies (PSIAs)
10/2015-20 Dated: 8-6-2020
Amendment in Para 2.20(b) of Handbook of Procedures (HBP) of Foreign Trade Policy 2015-20 regarding revalidation of Export Authorisation /License for Non-SCOMET and SCOMET item.
09/2015-2020 Dated: 1-6-2020
Amendments in the Appendix 3B, Table 2 of the Merchandise Exports from India Scheme (MEIS)
08/2015-2020 Dated: 1-6-2020
Increase in duration of validity of MEIS/SEIS scrips and relaxation in last dates for filling applications under MEIS/SEIS
07/2015-2020 Dated: 28-5-2020
Allocation of additional quantity of 3569 MT for export of sugar to USA under Tariff Rate Quota (TRQ)

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. 17/2020-21 Dated: 29-6-2020
Procedure and Criteria for submission and approval of applications for export of PPE Medical Coveralls for COVID-19
Trade Notice No. 16/2020-21 Dated: 25-6-2020
Launch of new DGFT platform and Digital delivery of IEC related services
Trade Notice No. 15/2020-2021 Dated: 21-6-2020
Issuance of Preferential Certificate of Origin for India’s exports to Vietnam under ASEAN-India FTA
Trade Notice No. 14/2020-2021 Dated: 11-6-2020
Advisory on fake Email IDs/Websites/Persons claiming to be government officer/official responsible for DGFT/GSTN refunds or providing the services for issuance of IEC and other services of DGFT
TRADE NOTICE NO. 13/2020-21 Dated: 1-6-2020
Implementation of MoU between India and Mozambique for import of pigeon peas and other pulses grown in Mozambique

Special Economic Zone [SEZ] Notifications:

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
S.O. 1089 (E) Dated: 13-3-2020 - SEZ
Central Government notifies 19.9001 hectares area at Sector- 157, Noida in the State of Uttar Pradesh and constitutes an Approval Committee
S.O. 1046 (E) Dated: 11-3-2020 - SEZ
Central Government notifies an additional area of 2.01 hectares thereby making the total area of the Special Economic Zone as 11.86 hectares, at KIADB, Industrial Area, Taluka Hebbel-Hootagally, District Mysore in the State of Karnataka
S.O. 1032(E) Dated: 28-2-2020 - SEZ
Central Government de-notifies an area of 13.0078 hectare, thereby making the resultant area as 68.3872 hectares, at Sriperumbudur, Kancheepuram District in the State of Tamil Nadu
S.O. 896 (E) Dated: 21-2-2020 - SEZ
Central Government notifies the 52.08 hectares area comprising the Survey number at Banapur and Talbal Villages, Kukanur Taluka (erst. Yelburga Taluka) Koppal District in the State of Karnataka and constitutes an Approval Committee

SEZ Orders / Instructions

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

Meetings of SEZ Board

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

Foreign Exchange Management [FEMA] Notifications:

FEMA. 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
S.O. 4355 (E) Dated: 5-12-2019 - FEMA
Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2019
FEMA 23(R)/(2)/2019-RB Dated: 3-12-2019 - FEMA
Foreign Exchange Management (Export of Goods and Services) (Amendment) Regulations, 2019

FEMA Circulars

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)
29 Dated: 7-4-2020
Risk Management and Inter-bank Dealings – Hedging of foreign exchange risk

FDI Guidlines

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
Press Note No. 4 (2019 Series) Dated: 18-9-2019
Review of Foreign Direct Investment (FDI) policy on various sectors

Companies Law [CL] Notifications:

G.S.R. 420(E) Dated: 29-6-2020 - Co. Law
Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2020.
G.S.R. 399(E) Dated: 23-6-2020 - Co. Law
Amendment in Schedule VII in Companies Act, 2013
G.S.R. 396(E) Dated: 23-6-2020 - Co. Law
Companies (Appointment and Qualification of Directors) Third Amendment Rules, 2020
G.S.R. 395(E) Dated: 23-6-2020 - Co. Law
Companies (Meetings of Board and its Powers) Second Amendment Rules, 2020.
G.S.R. 372(E) Dated: 5-6-2020 - Co. Law
Companies (Share Capital and Debentures) Amendment Rules, 2020.
G.S.R. 313(E) Dated: 26-5-2020 - Co. Law
Seeks to amend Schedule VII in the Companies Act, 2013
G.S.R. 268 (E) Dated: 29-4-2020 - Co. Law
Companies (Appointment and Qualification of Directors) Second Amendment Rules, 2020
S.O. 1219 Dated: 24-3-2020 - Co. Law
Seeks to amend Companies (Auditor's Report) Order, 2020
G.S.R. 186(E) Dated: 19-3-2020 - Co. Law
Companies (Meetings of Board and its Powers) Amendment Rules, 2020

Companies Law Circulars

24/2020 Dated: 19-6-2020
Clarification with regard to creation of deposit repayment reserve of 20% u/s. 73 (2) (C ) of the Companies Act 2013 and to invest or deposit 15% of amount of debentures u/r.18 of Companies (Share capital and Debentures) Rules 2014 - COVID-19 -Extension of time
23/2020 Dated: 17-6-2020
Scheme for relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013
22/2020 Dated: 15-6-2020
Clarification on passing of ordinary and special resolutions by companies under the Companies Act, 2013 read with rules made thereunder on account of Covid-19 - Extension of time
21/2020 Dated: 11-5-2020
Clarification on dispatch of notice under section 62(2) of Companies Act, 2013 by listed companies for rights issue opening upto 31st July, 2020
20/2020 Dated: 5-5-2020
Clarification on holding of annual general meeting (AGM) through video conferencing (VC) or other audio visual means (OAVM)

Securities and Exchange Board [SEBI] Notifications:

SEBI/LAD-NRO/GN/2020/22 Dated: 3-7-2020 - SEBI
Securities and Exchange Board of India (Investment Advisers) (Amendment) Regulations, 2020.
SEBI/LAD-NRO/GN/2020/20 Dated: 1-7-2020 - SEBI
Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Third Amendment) Regulations, 2020.
SEBI/LAD-NRO/GN/2020/19 Dated: 22-6-2020 - SEBI
Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Second Amendment) Regulations, 2020.
SEBI/LAD-NRO/GN/2020/18 Dated: 22-6-2020 - SEBI
Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Second Amendment) Regulations, 2020
SEBI/LAD-NRO/GN/2020/17 Dated: 16-6-2020 - SEBI
Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2020.
SEBI/LAD-NRO/GN/2020/16 Dated: 16-6-2020 - SEBI
Securities and Exchange Board of India (Real Estate Investment Trusts) (Second Amendment) Regulations, 2020
SEBI/LAD-NRO/GN/2020/15 Dated: 16-6-2020 - SEBI
Securities and Exchange Board of India (Infrastructure Investment Trusts) (Second Amendment) Regulations, 2020
SEBI/LAD-NRO/GN/2020/14 Dated: 16-6-2020 - SEBI
Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Amendment) Regulations, 2020
SEBI/LAD-NRO/GN/2020/13 Dated: 20-5-2020 - SEBI
Renewal of recognition for " NSE IFSC Limited " one year

SEBI Circulars

SEBI/HO/MIRSD/DPIEA/CIR/P/2020/115 Dated: 1-7-2020
Standard Operating Procedure in the cases of Trading Member / Clearing Member leading to default
SEBI/HO/DDHS/DDHS/CIR/P/2020/114 Dated: 1-7-2020
Relaxation from compliance to REITs and InvITs due to the CoVID-19 virus pandemic– Amendment
SEBI/HO/MIRSD/DOP/CIR/P/2020/112 Dated: 30-6-2020
Relaxation in timelines for compliance with regulatory requirements
SEBI/HO/IMD/DF6/CIR/P/2020/113 Dated: 30-6-2020
Collection of stamp duty on issue, transfer and sale of units of AIFs
SEBI/HO/IMD/DF1/CIR/P/2020/111 Dated: 29-6-2020
‘Guidelines for Portfolio Managers’ - Extension of implementation timeline

SEBI Master Circular

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

Insolvency and Bankruptcy [IBC] Notifications:

IBBI/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.
IBBI/2020-21/GN/REG058 Dated: 20-4-2020 - IBC
Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Amendment) Regulations, 2020
IBBI/2020-21/GN/REG057 Dated: 20-4-2020 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Amendment) Regulations, 2020.
IBBI/2020-21/GN/REG056 Dated: 20-4-2020 - IBC
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2020.
S.O. 1205 (E). Dated: 24-3-2020 - IBC
Central Government specifies one crore rupees as the minimum amount of default for the purposes of the section 4 of IBC 2016
S.O. 1145(E) Dated: 18-3-2020 - IBC
Central Government notifies a debt raised from the Special Window for Affordable and Middle-Income Housing Investment Fund
IBBI/2019-20/GN/REG055(1) Dated: 14-2-2020 - IBC
CORRIGENDUM – Notification No. IBBI/2019-20/GN/REG055 dated 12th February, 2020

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.