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:

83/2021 Dated: 29-7-2021 - IT
Income-tax (21st Amendment) Rules, 2021.
82/2021 Dated: 27-7-2021 - IT
Income-tax (20th Amendment) Rules, 2021.
G.S.R. 499(E) Dated: 19-7-2021 - IT
Central Government jurisdiction Competent Authorities
81/2021 Dated: 14-7-2021 - IT
U/s 10(46) of IT Act 1961 - Central Government notifies ‘Himachal Pradesh Computerization of Police Society’ in respect of the specified income arising to that body
80/2021 Dated: 14-7-2021 - IT
Central Government notifies , ‘Haryana Labour Welfare Board’ in respect of the specified income arising to that Board.
79/2021 Dated: 12-7-2021 - IT
U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Patanjali Research Foundation Trust, Haridwar
78/2021 Dated: 9-7-2021 - IT
U/s 10(46) of IT Act 1961 - Central Government notifies ‘Haryana Building and Other Construction Workers Welfare Board’ in respect of the specified income arising to that Board.
77/2021 Dated: 7-7-2021 - IT
Income tax Amendment (19th Amendment), Rules, 2021
76/2021 Dated: 2-7-2021 - IT
Income tax Amendment (18th Amendment), Rules, 2021

Income Tax - Circulars

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
12/2021 Dated: 25-6-2021
Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic
11/2021 Dated: 21-6-2021
Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961
10/2021 Dated: 25-5-2021
Clarification regarding the limitation time for filing of appeals before the CIT(Appeals) under the Income-tax Act, 1961 (the Act)

Income Tax - Orders

F No. 187/3/2020-ITA-I Dated: 19-10-2020
Order under section 119 of the Income-tax Act, 1961 for exercising power of survey u/s 133A of the Income-tax Act, 1961 and in pursuance of The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 Regarding
F. No. 275/29/2020-IT(B) Dated: 16-10-2020
Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers

Central Goods and Services Tax [CGST] Rate Notifications:

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
04/2021 Dated: 14-6-2021 - CGST Rate
Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.
03/2021 Dated: 2-6-2021 - CGST Rate
Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
02/2021 Dated: 2-6-2021 - 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 43rd meeting held on 28.05.2021.
01/2021 Dated: 2-6-2021 - CGST Rate
Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
05/2020 Dated: 16-10-2020 - CGST Rate
Amendment in Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017

Central Goods and Services Tax [CGST] Notifications:

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
27/2021 Dated: 1-6-2021 - CGST
Central Goods and Services Tax (Fifth Amendment) Rules, 2021
26/2021 Dated: 1-6-2021 - CGST
Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.
25/2021 Dated: 1-6-2021 - CGST
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.
24/2021 Dated: 1-6-2021 - CGST
Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021
23/2021 Dated: 1-6-2021 - CGST
Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.

CGST Circulars

157/13/2021 Dated: 20-7-2021
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021
156/12/2021 Dated: 21-6-2021
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
155/11/2021 Dated: 17-6-2021
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
154/10/2021 Dated: 17-6-2021
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
153/09/2021 Dated: 17-6-2021
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

GST - Orders

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
Instruction No. 4/3/2020 Dated: 27-11-2020
Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration

Integrated Goods and Services Tax [IGST] Rate Notifications:

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.
04/2021 Dated: 14-6-2021 - IGST Rate
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.
03/2021 Dated: 2-6-2021 - IGST Rate
Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
02/2021 Dated: 2-6-2021 - 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 43rd meeting held on 28.05.2021.
01/2021 Dated: 2-6-2021 - IGST Rate
Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods
05/2020 Dated: 16-10-2020 - IGST Rate
Amendment in Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017

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
06/2020 Dated: 15-10-2020 - IGST
Amendment in Notification No. 5/2017 – Integrated Tax, dated the 28th June, 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:

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.
04/2021 Dated: 14-6-2021 - UTGST Rate
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021
03/2021 Dated: 2-6-2021 - UTGST Rate
Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
02/2021 Dated: 2-6-2021 - 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 43rd meeting held on 28.05.2021.
01/2021 Dated: 2-6-2021 - UTGST Rate
Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods.
05/2020 Dated: 16-10-2020 - UTGST Rate
Amendment in Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017

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:

F. No. 21/6/GST(A)/2021/LAS-VII/Leg./372 Dated: 30-7-2021 - Delhi SGST
Delhi Goods and Services Tax (Amendment) Act, 2021.
S. R. O. No. 567/2021 Dated: 26-7-2021 - Kerala SGST
Kerala Goods and Services Tax (Third Amendment) Rules, 2021.
S. R. O. No. 566/2021 Dated: 26-7-2021 - Kerala SGST
Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of KGST Act
S. R. O. No. 565/2021 Dated: 26-7-2021 - Kerala SGST
Amendment in Notification S.R.O. No.377/2017 dated 30th June, 2017
S. R. O. No. 564/2021 Dated: 26-7-2021 - Kerala SGST
Amendment in Notification S.R.O. No.395/2019 dated 19th June, 2019
S. R. O. No. 563/2021 Dated: 26-7-2021 - Kerala SGST
Amendment in Notification S.R.O. No.80/2019 dated 30th January, 2019
S. R. O. No. 562/2021 Dated: 26-7-2021 - Kerala SGST
Amendment in Notification S.R.O. No.359/2017 dated 30th June, 2017
44/GST-2 Dated: 26-7-2021 - Haryana SGST
Notification under section 128 to waive penalty payable for non-compliance of provisions of Notification No.18/GST-2, dated 31st March 2020 under the HGST Act, 2017.
S. R. O. No. 548/2021 Dated: 20-7-2021 - Kerala SGST
Kerala Goods and Services Tax (Amendment) Rules, 2021.
S. R. O. No. 547/2021 Dated: 20-7-2021 - Kerala SGST
Amendment Notification No. G.O.(P) No.191/2020/TAXES. S.R.O. No.939/2020 Dated 31st December, 2020
G.O.Ms.No.183 Dated: 20-7-2021 - Andhra Pradesh SGST
AMENDMENT TO NOTIFICATION ISSUED IN THE G.O.MS.NO.82, REVENUE (CT-II) DEPARTMENT, DATED: 31-01-2019 IN ORDER TO PROVIDE WAIVER OF LATE FEES FOR SPECIFIED TAXPAYERS AND SPECIFIED TAX PERIODS

SGST Circulars

TRADE CIRCULAR No. 17/2021 Dated: 22-7-2021
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021
F.3 (379)/Policy/GST/2021/610-616 Dated: 16-7-2021
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity)
F.3 (378)/GST/Policy/2021/600-606 Dated: 14-7-2021
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools
Trade Circular No. 20 T of 2021 Dated: 9-7-2021
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017
Trade Circular No. 19 T of 2021 Dated: 9-7-2021
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- State Tax dated 30th March, 2020
CCT/26-4/2017-18/E/859 Dated: 6-7-2021
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification No. 38/1/2017-Fin(R&C)(134), dated 30th March, 2020
CCT/26-4/2017-18/E/858 Dated: 6-7-2021
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
CCT/26-4/2017-18/E/857 Dated: 6-7-2021
GST on service supplied by State Government to their undertakings or PSUs by way of guaranteeing loans taken by them
CCT/26-4/2017-18/E/856 Dated: 6-7-2021
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
CCT/26-4/2017-18/E/855 Dated: 6-7-2021
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
Trade Circular No. 18 T of 2021 Dated: 2-7-2021
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System

Customs [Cus] Notifications:

38/2021 Dated: 26-7-2021 - Cus
Seeks to amendment in Notification Nos. 50/2017- Customs, dated the 30th June, 2017 and Notification No. 11/2021-Customs, dated the 1st February, 2021
37/2021 Dated: 19-7-2021 - Cus
Seeks to amend notification No. 46/2017-Customs dated 30th June, 2017, to clarify leviability of IGST, on recommendation of the GST Council.
36/2021 Dated: 19-7-2021 - Cus
Seeks to amend notification No. 45/2017-Customs dated 30th June, 2017, to clarify leviability of IGST, on recommendation of the GST Council.
35/2021 Dated: 12-7-2021 - Cus
Seeks to exempt basic customs duty on imports of specified API/ excipients for Amphotericin B and raw materials for manufacturing COVID test kits, till specified period.
34/2021 Dated: 29-6-2021 - Cus
Seeks to reduce the basic custom duty on Crude Palm Oil [1511 10] and Palm Oil other than Crude Palm Oil [1511 90] till 30th September 2021.
33/2021 Dated: 14-6-2021 - Cus
Seeks to rescind notification No. 30/2021-Customs, dated 01.05.2021.
Ad hoc Exemption ORDER No. 5/2021 Dated: 31-5-2021 - Cus
Seeks to amend Ad hoc Exemption Order No. 4/2021-Customs dated the 3rd May, 2021, to extend the exemption from IGST on imports of specified COVID-19 relief material donated from abroad, up to 31st August, 2021.
32/2021 Dated: 31-5-2021 - Cus
Seeks to exempt IGST on imports of specified COVID-19 relief material subject to specified conditions, up to 31st August, 2021
31/2021 Dated: 31-5-2021 - Cus
Seeks to amend Notification No. 28/2021-Customs, dated the 24th April, 2021

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

64/2021 Dated: 30-7-2021 - Cus (NT)
Sea Cargo Manifest and Transhipment (Sixth Amendment) Regulations, 2021.
63/2021 Dated: 30-7-2021 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
S.O. 2974(E) Dated: 27-7-2021 - Cus (NT)
Corrigendum - Notification No. 23/2021-Customs (N.T.) dated the 18th of February, 2021
62/2021 Dated: 23-7-2021 - Cus (NT)
Customs Brokers Licensing (Amendment) Regulations, 2021
61/2021 Dated: 23-7-2021 - Cus (NT)
Sea Cargo Manifest and Transhipment (Fifth Amendment) Regulations, 2021.
60/2021 Dated: 15-7-2021 - Cus (NT)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver-
59/2021 Dated: 15-7-2021 - Cus (NT)
Exchange rates Notification No.59/2021-Cus (NT) dated 15.07.2021
58/2021 Dated: 1-7-2021 - Cus (NT)
Notification under sub-section (2) of Section 151B of the Customs Act, 1962 to notify Agreements or Arrangements on 'Cooperation and Mutual Administrative Assistance (CMAA) in Customs matters' of India with other countries
57/2021 Dated: 1-7-2021 - Cus (NT)
Exchange rate Notification No.57/2021-Cus (NT) dated 01.07.2021.

Customs - Anti Dumping Duty [ADD] Notifications:

42/2021 Dated: 1-8-2021 - ADD
Seeks to amend notification No. 48/2017-Customs (ADD), dated the 9th October, 2017 to extend the levy of Anti-Dumping duty on ' Wire Rod of Alloy or Non-Alloy Steel ' originating in or exported from China PR up to and inclusive of 31st January, 2022.
41/2021 Dated: 31-7-2021 - ADD
Seeks to further amend notification No. 23/2016-Customs (ADD) dated 6th June, 2016 to extend the levy of Anti-Dumping duty on Polytetrafluoroethylene originating in or exported from Russia, up to and inclusive of 30th November, 2021.
40/2021 Dated: 30-6-2021 - ADD
Seeks to amend notification No. 34/2016 - Customs (ADD), dated 14th July 2016 to extend the levy of Anti-Dumping duty on 'Plain Medium Density Fibre Board (MDF) having thickness of 6mm and above' originating in or exported from Vietnam, up to and inclusive of 13th March, 2022 .
39/2021 Dated: 30-6-2021 - ADD
Seeks to amend notification No. 43/2016-Customs(ADD) dated 8th August, 2016, to extend levy of ADD imposed on " Viscose Staple Fibre (VSF) excluding Bamboo Fibre, Dyed Fibre, Modal Fibre & Fire-retardant Fibre " originating in or exported from China PR and Indonesia.
38/2021 Dated: 30-6-2021 - ADD
Seeks to amend notification No. 42/2016-Customs (ADD) dated 8th August, 2016 to extend the levy of Anti-Dumping duty on PVC Flex Film originating in or exported from China PR, up to and inclusive of 31st January, 2022.
37/2021 Dated: 29-6-2021 - ADD
Seeks to amend notification No. 18/2017-Customs (ADD), dated the 12th May, 2017 to extend the levy of Anti-Dumping duty on 'Cold-Rolled flat products of alloy or non-alloy steel' originating in or exported from China PR, Japan, Korea RP or Ukraine, up to and inclusive of 15th December, 2021 .
36/2021 Dated: 29-6-2021 - ADD
Seeks to amend notification No. 17/2017-Customs (ADD), dated 11th May, 2017 to extend the levy of Anti-Dumping duty on 'Hot-Rolled flat products of alloy or non-alloy steel' originating in or exported from China PR, Japan, Korea RP, Russia, Brazil or Indonesia, up to and inclusive of 15th December, 2021 .
35/2021 Dated: 29-6-2021 - ADD
Seeks to further amend notification No. 11/2016-Customs (ADD), dated the 29th March, 2016 to extend the levy of Anti-Dumping duty on 'Tyre Curing Presses also known as Tyre Vulcanisers or Rubber Processing Machineries for tyres, excluding Six Day Light Curing Press for curing bi-cycle tyres' originating in or exported from China PR, up to and inclusive of 30th November, 2021.
34/2021 Dated: 28-6-2021 - ADD
Seeks to further amend notification No. 29/2017-Customs (ADD), dated the 14th June, 2017 to extend the levy of Anti-Dumping duty on 'Glazed/Unglazed Porcelain/Vitrified tiles' originating in or exported from China PR, up to and inclusive of 31st December, 2021.

Customs Circulars

18/2021 Dated: 31-7-2021
Amendment in AEO Programme: Auto-Renewal of AEO-T1 validity for continuous certification based on continuous compliance monitoring
17/2021 Dated: 23-7-2021
Efforts required to Reduce the compliance burden for citizens and business activities
16/2021 Dated: 19-7-2021
Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd meeting
15/2021 Dated: 15-7-2021
Implementation of RMS for processing of Duty Drawback claims
14/2021 Dated: 7-7-2021
Improvements in Faceless Assessment - Measures for expediting Customs clearances

Customs Orders

Instruction No. 15/2021 Dated: 30-6-2021
Requirement of COVID-19 testing in live animals before importing into India
Instruction No. 14/2021 Dated: 21-6-2021
CRCL Module - Forwarding of samples using electronic Test Memo to CRCL and other Revenue Laboratories
Instruction No. 13/2021 Dated: 21-6-2021
Regulating Movement of Indian Sailing vessels (ISVs) (Dhows) Security Issue
Instruction No. 12/2021 Dated: 25-5-2021
Relaxations provided under Gas Cylinders Rules, 2016, so as to fast track approvals for imported cylinders and pressure vessels for storage and transportation of medical oxygen
Instruction No. 11/2021 Dated: 16-5-2021
Revision in the import policy of Tur/Pigeon Peas, Moong and Urad

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:

14/2015-2020 Dated: 12-7-2021 - FTP
Supply of essential commodities to the Republic of Maldives during Year 2021-22 to 2023-24
13/2015-2020 Dated: 12-7-2021 - FTP
Amendment of Policy conditions of Chapter-48 of ITC (HS), 2017, Schedule-I (Import Policy)
12/2015-2020 Dated: 1-7-2021 - FTP
Amendment in Policy condition of Sl.No. 55 & 57, Chapter 10 Schedule-2, ITC(HS) Export Policy, 2018
11/2015-2020 Dated: 1-7-2021 - FTP
Extension in period of modification of IEC till 31.07.2021 and waiver of fees for IEC updation during July, 2021
10/2015-2020 Dated: 30-6-2021 - FTP
Amendment in import policy of items under HS Code 1511 90 of Chapter 15 of ITC (HS), 2017, Schedule – I (Import Policy)
9/2015-2020 Dated: 28-6-2021 - FTP
Amendment of import policy conditions for items under Exim code 07019000 of Chapter 07 of ITC (HS), 2017, Schedule –I (Import Policy)
08/2015-2020 Dated: 14-6-2021 - FTP
Amendment in Export Policy of Injection Remdesivir and Remdesivir API
07/2015-2020 Dated: 1-6-2021 - FTP
Amendment in Export Policy of Amphotericin-B Injections
06/2015-2020 Dated: 31-5-2021 - FTP
Export of Red Sanders wood by Directorate of Revenue Intelligence - Extension of time regarding

FTP Public Notices

19/2015-2020 Dated: 30-7-2021
Amendments in Appendix 2K of the Foreign Trade Policy
18/2015-2020 Dated: 27-7-2021
Amendments in the Appendix -3B, Table 2 of the Merchandise Exports from India Scheme (MEIS)-
17/2015-2020 Dated: 27-7-2021
Introduction of a new proforma (ANF) for filing applications for revalidation of SCOMET export authorisation.
16/2015-2020 Dated: 22-7-2021
Amendments in Handbook of Procedures 2015-20
15/2015-2020 Dated: 20-7-2021
Enlistment as designated port in Para 2.54(d)(iv) of Handbook of Procedure, 2015-2020

FTP Circulars

ECA Circular No. 36/2015-20 Dated: 7-12-2020
Providing documents sought by investigating agencies like CBI, ED, DRI, etc.

FTP Trade Notices

Trade Notice No. 12/2021- 2022 Dated: 28-7-2021
Foreign Trade Policy 2015-20 - Introduction of online Deemed Exports Application Module
Trade Notice No. 11/2021-22 Dated: 28-7-2021
Issuance of Export Authorisation for SCOMET Items from new online Restricted Exports IT Module w.e.f. 05.08.2021
Trade Notice No. 10/2021-2022 Dated: 19-7-2021
Extension of Date for Mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 01st Oct 2021
Trade Notice No. 09/2021-22 Dated: 16-7-2021
New Foreign Trade Policy (2021-26) - inviting suggestions
Trade Notice No. 08/2021-22 Dated: 8-7-2021
Acceptance, processing and issuance of claims under MEIS, SEIS, ROSL, ROSCTL in the DGFT IT modules

Special Economic Zone [SEZ] Notifications:

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
S.O. 1844 (E) Dated: 10-5-2021 - SEZ
Amendment in Notification No. S.O. 1636(E) dated 13th April, 2018
S.O. 1729 (E) Dated: 30-4-2021 - SEZ
Central Government rescinds the Notification No. S.O.1032(E) dated 31st March, 2017
S.O. 1708 (E) Dated: 26-4-2021 - SEZ
Central Government notifies the 1.466 hectares area at Knowledge City, Raidurg Village, Serilingampally Mandal, Ranga Reddy District in the State of Telangana and constitutes an Approval Committee
S.O. 1690 (E) Dated: 22-4-2021 - SEZ
Central Government notifies the 4.60 hectares area for Special Economic Zone at Doddanakundi Village, Doddanakundi Industrial Area, Bangalore in the State of Karnataka and constitutes an Approval Committee
S.O. 1666 (E) Dated: 15-4-2021 - SEZ
Central Government notifies an additional area of 0.1519 hectares, Village Tikri, Sector-48, Gurugram in the State of Haryana thereby making the total area of the Special Economic Zone as 10.1929 hectares
S.O. 519 (E) Dated: 1-2-2021 - SEZ
Amendment in Notification No. S.O.2067(E) dated 28th June, 2017

SEZ Orders / Instructions

K-43014(16)/9/2020-SEZ Dated: 27-5-2021
Policy for Used/Worn clothing and Plastic recycling units in SEZs/EOUs.
Instruction No. 105 Dated: 5-2-2021
One time waiver of Customs Duty as well as inspection requirement in case of de-bnding of It/ITES units in SEZs and exemption on filling of BOE for goods sold by IT/ITES SEZ unit which were initially procured on payment of duty and not used for authorised operations.
Instruction No.104 Dated: 2-11-2020
Consolidated list of default authorized operations which can be undertaken by the developer/approved co-developer by default from the date of notification

Foreign Exchange Management [FEMA] Notifications:

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
S.O. 4441 (E) Dated: 8-12-2020 - FEMA
Foreign Exchange Management (Nondebt Instruments) (Fourth Amendment) Rules, 2020
FEMA 6 (R)/ (3)/2020-RB Dated: 3-12-2020 - FEMA
Foreign Exchange Management (Export and Import of Currency) (Second Amendment) Regulations, 2020
FEMA. 399/RB-2020. Dated: 23-10-2020 - FEMA
Foreign Exchange Management (Margin for Derivative Contracts) Regulations, 2020

FEMA Circulars

07 Dated: 17-6-2021
Liberalised Remittance Scheme for Resident Individuals – Reporting
06 Dated: 4-6-2021
Payment of margins for transactions in Government Securities by Foreign Portfolio Investors
05 Dated: 31-5-2021
Investment by Foreign Portfolio Investors (FPI) in Government Securities: Medium Term Framework (MTF)
04 Dated: 12-5-2021
Sponsor Contribution to an AIF set up in Overseas Jurisdiction, including IFSCs
03 Dated: 6-5-2021
Exim Bank's Government of India supported Line of Credit (LoC) of USD 7.35 million to the Government of the Republic of Nicaragua

FDI Guidlines

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)
Consolidated FDI Policy Circular of 2020 Dated: 15-10-2020
Consolidated FDI Policy

Companies Law [CL] Notifications:

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
G.S.R. 419(E) Dated: 18-6-2021 - Co. Law
Companies (Indian Accounting Standards) Amendment Rules, 2021.
G.S.R. 418 (E) Dated: 18-6-2021 - Co. Law
Companies (Creation and Maintenance of databank of Independent Directors) Amendment Rules, 2021
G.S.R. 409 (E) Dated: 15-6-2021 - Co. Law
Companies (Meetings of Board and its Powers) Amendment Rules, 2021
G.S.R. 396 (E) Dated: 9-6-2021 - Co. Law
Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2021
G.S.R. 392(E) Dated: 7-6-2021 - Co. Law
Companies (Incorporation) Fourth Amendment Rules, 2021
G.S.R. 248 (E) Dated: 1-4-2021 - Co. Law
Companies (Audit and Auditors) Second Amendment Rules, 2021

Companies Law Circulars

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.
10/2021 Dated: 23-6-2021
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
CSR-01/4/2021-CSR-MCA Dated: 20-5-2021
Clarification on offsetting the excess CSR spent for FY 2019-20

Securities and Exchange Board [SEBI] Notifications:

SEBI/LAD-NRO/GN/2021/28 Dated: 30-7-2021 - SEBI
Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2021.
SEBI/LAD-NRO/GN/2021/27 Dated: 30-7-2021 - SEBI
Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2021.
SEBI/LAD-NRO/GN/2021/26 Dated: 30-7-2021 - SEBI
Securities and Exchange Board of India (Bankers to an Issue) (Amendment) Regulations, 2021.
G.S.R. 520(E) Dated: 30-7-2021 - SEBI
Securities Contracts (Regulation) (Second Amendment) Rules, 2021
G.S.R. 423(E). Dated: 18-6-2021 - SEBI
Securities Contracts (Regulation) (Amendment) Rules, 2021.
S.O. 2289 (E) Dated: 11-6-2021 - SEBI
Amendment in Notification S.O. 147 dated 21st February, 1992
SEBI/LAD-NRO/GN/2021-25 Dated: 10-6-2021 - SEBI
Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2021
SEBI/LAD-NRO/GN/2021/24 Dated: 12-5-2021 - SEBI
Securities and Exchange Board of India specifies the entities as qualified financial market participants
SEBI/LAD-NRO/GN/2021/23 Dated: 5-5-2021 - SEBI
Securities and Exchange Board of India (Payment of Fees and Mode of Payment) (Amendment) Regulations, 2021

SEBI Circulars

SEBI/HO/MIRSD/DOP/P/CIR/2021/607 Dated: 30-7-2021
Relaxation in timelines for compliance with regulatory requirements
SEBI/HO/IMD/IMD-II DOF3/P/CIR/2021/608 Dated: 30-7-2021
Deployment of unclaimed redemption and dividend amounts and Instant Access Facility in Overnight Funds
SEBI/HO/IMD/IMD-I/DOF5/P/CIR/2021/0606 Dated: 30-7-2021
Intra-day Net Asset Value (NAV) for transactions in units of Exchange Traded Funds directly with Asset Management Companies
SEBI/HO/IMD/IMD-II DOF3/P/CIR/2021/604 Dated: 26-7-2021
RTA inter-operable Platform for enhancing investors’ experience in Mutual Fund transactions / service requests
SEBI/HO/MIRSD/RTAMB/CIR/P/2021/601 Dated: 23-7-2021
Nomination for Eligible Trading and Demat Accounts

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/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
IBBI/LIQ/40/2021 Dated: 4-3-2021
Filing of list of stakeholders under clause (d) of sub-regulation (5) of regulation 31 of the IBBI (Liquidation Process) Regulations, 2016