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PUBLIC NOTICE NO. 09/2020 - 24-04-2020 Customs
COVID- 19 Pandemic- Waiver of Demurrage Charges levied by Terminal Operators / Ports/ CFSs/ ICDs during lockdown- Ministry of Shipping Order No. IDD-14033/4/2020-PD dated 21.04.2020
Show AI Summary
Waiver of demurrage charges ordered - ports and terminals must not levy penal storage or detention fees during lockdown.
Ministry of Shipping orders direct that ports, terminals, ICDs, CFSs and shipping lines shall not levy penal charges including demurrage, detention, dwell time or ground rent for delays in evacuation of import or export cargo caused by lockdown measures; Customs authorities have circulated these instructions for strict compliance to address disruptions in the logistics chain that prevent importers from clearing consignments through Customs facilities.
10/2020 - 24-04-2020 Income Tax
Order under section 119 of the Income-tax Act, 1961 regarding reporting requirement under clause 30C and clause 44 of the Form 3CD
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Tax audit reporting obligations under Form 3CD clauses 30C and 44 deferred due to COVID-19 disruption.
The Board decided, in view of implementation difficulties caused by the COVID-19 pandemic and following prior extensions, that reporting under clause 30C and clause 44 of Form No. 3CD shall be kept in abeyance until a further date specified by the Board, treating the matter as an administrative deferral of specified tax-audit disclosure obligations introduced by the 2018 amendment to Form 3CD.
SEBI/HO/IMD/DF3/CIR/P/2020/70 - 23-04-2020 SEBI
Review of provisions of the circular dated September 24, 2019 issued under SEBI (Mutual Funds) Regulations, 1996 due to the COVID - 19 pandemic and moratorium permitted by RBI.
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Valuation treatment for pandemic-related payment delays may not be treated as default; conservative valuation required.
Valuation agencies appointed by AMFI may, after assessment, refrain from treating delays in payment of interest or principal or extensions of maturity as a default if such delays arose solely from the COVID 19 lockdown and/or the RBI permitted moratorium; where two agencies differ, the conservative valuation shall be accepted, and this modification applies only for the RBI moratorium period while AMCs remain responsible for fair valuation under the Principles of Fair Valuation.
SEBI/HO/CFD/DCR2/CIR/P/2020/69 - 23-04-2020 SEBI
Relaxation in Regulation 24(i)(f) of the SEBI (Buy-back of Securities) Regulations, 2018 due to the COVID 19 pandemic
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Buyback restriction period reduced, enabling quicker access to capital under SEBI temporary relaxation to align with company law.
Relaxation of the buy-back restriction period temporarily reads the period in Regulation 24(i)(f) of the Buy-back Regulations as six months instead of one year to enable quicker access to capital after a buy-back; the relaxation is effective immediately, must be notified by stock exchanges to stakeholders and published on their websites, and is issued under statutory regulatory powers.
SEBI/HO/CFD/CMD1/CIR/P/2020/71 - 23-04-2020 SEBI
Relaxation in relation to Regulation 44(5) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘LODR’) on holding of Annual General Meeting (AGM) by top 100 listed entities by market capitalization, due to the COVID –19 pandemic
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Relaxation of AGM timeline allows top listed entities with affected year end to hold AGMs by extended deadline.
SEBI relaxed the timing requirement under Regulation 44(5) of the LODR to allow top 100 listed entities by market capitalization with financial year ending December 31, 2019 to hold their AGM within an extended period consistent with MCA guidance; the circular is effective immediately, requires Stock Exchanges to disseminate the relief, is issued under SEBI's statutory powers, and is subject to the Companies Act and applicable rules.
PUBLIC NOTICE NO. 68/2020 - 23-04-2020 Customs
Measures to facilitate Trade during the lockdown period —Section 143AA of the Customs Act,1962 —amendment of Public Notice No. 56/2020
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Undertaking in lieu of bond extended acceptance period, bond submission deadline deferred and e Sanchit upload required.
Temporary acceptance of an undertaking in lieu of a bond for customs clearance is extended; the formal bond submission deadline is deferred. Undertakings must be sent from the registered email of the importer/EXIM code holder or their authorised customs broker and must also be uploaded on e Sanchit. Other conditions of the prior circular continue to apply and the relief will be reviewed after the lockdown.
PUBLIC NOTICE NO. 60/2020 - 23-04-2020 Customs
COVID-19 Facilitation measures – Review of P.N. No. 46/2020 dated 07.04.2020 : Procedure for assessment in cases of non- submission of Original Country of Origin Certificates
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Undertaking in lieu of bond acceptance extended; submission deadline moved and undertaking must be emailed and uploaded to e Sanchit.
Acceptance of an undertaking in lieu of a proper bond for imports lacking Original Country of Origin Certificates is extended, with revised deadlines for submission of the proper bond. The undertaking must be submitted via the registered email of the IEC holder or authorised customs broker and uploaded on e Sanchit. All other conditions of the earlier Public Notice remain unchanged and implementation difficulties should be reported to the Deputy Commissioner (Appraising Main, Import) by email. The directions are to be treated as a standing order for officers.
PUBLIC NOTICE No. 32/2020 - 23-04-2020 Customs
IGST refunds on exports-extension in SB005 alternate mechanism
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SB005 error correction facility extended to enable IGST refund processing and resolve GST customs invoice mismatches for exporters.
Extension of the SB005 error correction facility in the Customs EDI system is authorized for Shipping Bills dated up to 31 December 2019 to address invoice mismatches between GST returns and customs data that generate SB005 errors and block automated IGST refund disbursal, enabling removal of the SB005 error condition so automated refund processing may proceed; exporters and stakeholders may avail the facility and contact the Drawback Section for assistance.
PUBLIC NOTICE No. 12/2020 - 23-04-2020 Customs
Measures to facilitate trade during the lockdown period- Section 143AA of the Customs Act, 1962-
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Undertaking in lieu of bond under Section 143AA permitted during lockdown with extended acceptance and electronic submission required.
Acceptance of an undertaking in lieu of bond under Section 143AA is extended, with a corresponding extension of the deadline for submission of the proper bond; original conditions in Public Notice No. 09/2020 remain applicable. The undertaking must be submitted from the registered email ID of the IEC holder or authorised customs broker and, for Chennai Customs, also uploaded on the e-Sanchit portal. The extension will be reviewed at the end of the lockdown and stakeholders may provide feedback via the designated email.
PUBLIC NOTICE No. 11/2020 - 23-04-2020 Customs
Paperless Customs-Electronic Communication of PDF based Gate pass and OOC Copy of Bill of Entry to Custom Brokers/Importers
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Electronic Gatepass and eOoC transmission enables paperless BOE delivery with QR-based digital verification and reduced physical contact.
Electronic transmission will replace paper printouts by emailing the Final eOoC BOE PDF and eGatepass PDF to registered importers and customs brokers upon grant of Out of Charge. The eOoC PDF will include a digitally signed, encrypted QR code with BOE details and a version number verifiable via ICETRAK and ICEGATE. The eGatepass will show movement-relevant particulars and include QR codes for the document and for each container/package; EDI OOC messages continue for custodians registered on ICEGATE, and non-registered custodians must register to receive electronic transmissions.
PUBLIC NOTICE NO. 07/2020 - 23-04-2020 Customs
Special Refund and Drawback Disposal Drive —Implementation of decision to expedite pending refund and drawback claims
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SB005 error correction: exporters must submit concordance tables and documents to resolve invoice mismatches and claim IGST refunds.
The notice extends correction of SB005 error, caused by invoice mismatches between GSTR 1 and Shipping Bills for filings up to 31.12.2019, and requires exporters to submit a Concordance Table (Annexure A) with prescribed supporting documents (Shipping Bill pages, GSTR 1/3B, commercial invoice) by scanned request from the DGFT registered authorized email to [email protected] to enable disposal of pending IGST refunds and drawback claims.
Policy Circular No. 35/2015-20 - 23-04-2020 DGFT
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
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Extension of import validity and export obligation periods via automatic updates or RA amendment procedures for advance authorisations.
Procedural instructions implement a six month extension of import validity period and export obligation (EO) period for existing Advance Authorizations and DFIAs. NIC/DGFT will bulk update eligible electronic authorisations in ICEGATE/Customs and RAs must run an update script locally; exporters with missing updates may request RA amendments by email/letter. Where prior revalidation exists or authorisations are physical (non EDI), exporters must submit amendment requests or present documents physically and RAs will verify eligibility and endorse revalidation/EO extensions on local servers.
IBBI/RVO/033/2020 - 23-04-2020 IBC
Governance Structure of the Registered Valuers Organisation
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Independent director eligibility clarified: promoter members cannot serve as independent directors and RVOs must reconstitute boards.
The Authority clarifies that members of a promoter organisation-shareholder members of a promoter company, trustees of a promoter trust/association, or professional members of a promoter professional body-shall not be regarded as independent directors of a Registered Valuer Organisation; RVOs whose Governing Board composition does not reflect this clarification are required to reconstitute their Governing Board within three months.
TRADE FACILITY NO. 12/2020 - 22-04-2020 Customs
IGST refunds on exports-extension in SB005 alternate mechanism-
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IGST refund correction facility extended for SB005 shipping bill error corrections under the CBIC circular guidance
Extension of the SB005 error correction facility in the Customs EDI system to permit corrections to Shipping Bills dated up to 31.12.2019 for the purpose of processing IGST refunds on exports; stakeholders are directed to follow the procedural instructions contained in the referenced CBIC circular.
TRADE FACILITY NO. 11/2020 - 22-04-2020 Customs
Review of Circular No. 17 / 2020 dated 03.04.2020 namely, 'Measures to facilitate trade during lockdown period- section 143AA of the Customs Act, 1962'
Show AI Summary
Undertaking in lieu of bond extended to facilitate customs clearance; bond submission timeline relaxed and e-records required.
Acceptance of an undertaking in lieu of bond for customs clearance is extended as a temporary measure; the deadline for submission of the proper bond in substitution for the undertaking is likewise extended. Undertakings must be submitted from the registered email ID of the IEC holder or their authorised customs broker and a copy uploaded to e-sanchit. All other conditions of the earlier circular remain unchanged and the facility will be reviewed at the end of the lockdown period.
TRADE FACILITY NO. 11./2020 - 22-04-2020 Customs
Review of Circular No. 17 / 2020 dated 03.04.2020 namely, 'Measures to facilitate trade during lockdown period- section 143AA of the Customs Act, 1962'
Show AI Summary
Undertaking in lieu of bond facility extended; submission via IEC registered email and upload to e-sanchit required.
Extension of temporary acceptance of an undertaking in lieu of bond under section 143AA of the Customs Act to facilitate customs clearance during the lockdown; the facility and the deadline for submission of the proper bond are extended, existing conditions of Circular No. 17/2020 remain, and the undertaking must be sent from the IEC holder's or authorised broker's registered email and uploaded to e-sanchit.
PUBLIC NOTICE. NO. 31/2020 - 22-04-2020 Customs
IGST refunds on exports-extension in SB005 alternate mechanism.
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SB005 error correction extended to facilitate IGST refund processing despite invoice mismatches, urging stakeholders to rectify records and seek assistance.
Extension of the SB005 error correction facility in the Customs EDI system is authorised to unblock automated IGST refund disbursal for Shipping Bills up to 31.12.2019, responding to invoice mismatches between GST returns and customs data and COVID 19 related operational hardships; stakeholders are urged to prevent future mismatches and to approach the ADC (AP & ACC) for specific difficulties.
Public Notice-29/2020 - 22-04-2020 Customs
Measures to facilitate trade during the lockdown period- Section 143AA of the Customs Act, 1962 - Amendment to Public Notice No. 22/2020
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Undertaking in lieu of bond extended, allowing electronic submission and delayed formal bond filing under customs procedures.
Acceptance of an undertaking in lieu of bond is extended for the lockdown period and the deadline to submit the corresponding proper bond is extended until 30.05.2020; the undertaking must be submitted from the registered email of the importer or authorised customs broker and uploaded into e Sanchit, with all other conditions of the earlier Public Notice remaining in force.
Public Notice-16/2020 - 22-04-2020 Customs
IGST refunds on exports-extension in SB005 alternate mechani
Show AI Summary
SB005 error correction: extension allows exporters to rectify invoice mismatches to unblock IGST refunds via prescribed email procedure.
Extension of the SB005 error correction facility in the Customs EDI system permits exporters and customs brokers to rectify invoice mismatches that block automated IGST refund disbursal by following the procedure in Circular No. 05/2018 Customs (as amended) and submitting applications with enclosures by email due to COVID 19; difficulties should be reported to the Additional Commissioner, Air Cargo Exports.
PUBLIC NOTICE NO.23/2020-cus - 22-04-2020 Customs
IGST refunds on exports-extension in alternate mechanism
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IGST refund facilitation: extension of Customs EDI error correction for SB005 invoice mismatches to enable refund processing.
Extension of the Customs EDI System facility to correct invoice mismatches causing the SB005 error for Shipping Bills dated up to 31.12.2019, enabling automated IGST refund disbursal (except refund scroll generation). Trade stakeholders are advised to address and prevent such mismatches; the Notice is to be treated as a standing order for officers and implementation difficulties may be reported to the Commissioner.

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Electronic Sealing - deposit in and removal of goods from Customs Bonded warehouses

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Electronic sealing by RFID OTLs mandated for bonded warehouse movements, with data capture and tamper-response procedures.
Extension of RFID-based electronic sealing is mandated for goods deposited in and removed from customs bonded warehouses where one-time locks are ... Summary

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Acts Income Tax
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