Apportionment of input tax credit: asset value ratio at the state registration level governs transferable ITC on reorganisations.
The circular clarifies that ITC on demerger or similar partial business reorganizations is apportioned at the State/registration level using the value of assets ratio from the scheme; "value of assets" covers entire business assets. The ratio applies to the transferor's total unutilized ITC (sum of CGST, SGST/UTGST, IGST and cess) and the transferor may allocate the transferable amount among tax heads when filing Form GST ITC 02. The asset ratio is to be taken as on the scheme's appointed date, while the ITC balance used is that on the date of filing Form GST ITC 02.

Right to appeal to Appellate Tribunal: appeals may be filed after the Tribunal's President assumes office, preserving time limits.
Appeals must follow the prescribed appellate hierarchy under the Assam GST Rules with appellate authorities disposing pending appeals expeditiously; appeals to the Appellate Tribunal that cannot be filed due to the Tribunal being unconstituted will have the statutory filing period run from the date the Tribunal's President or State President enters office as provided by the Assam GST (Ninth Removal of Difficulties) Order, 2019, and appellate orders may note that appeals can be filed within the prescribed period from that date.

Reverse Charge Mechanism for motor vehicle renting applies when non corporate suppliers don't charge higher GST rate to corporate recipients.
RCM applies to renting of passenger motor vehicles (with fuel included) supplied to a body corporate only when the supplier is not a body corporate, does not issue an invoice charging the higher GST rate that permits full input tax credit, and thus the body corporate recipient is liable to pay GST under reverse charge; suppliers charging the higher rate remain outside RCM. The circular is clarificatory and applied retrospectively for the specified transitional period.

Optional annual return filing allows eligible small taxpayers to submit GSTR-9 and GSTR-9A before the due date through the portal.
Taxpayers eligible under the special notification may optionally furnish annual returns by filing FORM GSTR-9A (composition taxpayers) or FORM GSTR-9 (other registered persons) for the specified years before the due date; the common portal will disallow filing after the due date. Separately, taxpayers may voluntarily self-assess and pay any short-paid tax or ineligible input tax credit through FORM GST DRC-03.

SB005 error correction extended for earlier shipping bills to facilitate IGST refund processing and ease exporter hardship.
Extension of the SB005 error correction facility in the Customs EDI system to permit resolution of invoice mismatches that block automated IGST refund disbursal for shipping bills up to the specified cutoff; trade stakeholders are directed to prevent such mismatches and issue guiding trade notices, and field formations must report implementation difficulties to the Board.

Undertaking in lieu of bond extended for customs clearance, with deferred bond submission and option for electronic upload.
Temporary acceptance of an undertaking in lieu of bond for customs clearance is extended until fifteen May, with the deadline for submission of the proper bond deferred until thirty May; undertakings must be submitted from the registered IEC email or authorised broker and may also be uploaded on e Sanchit. All other conditions of the earlier circular remain unchanged and the Board will review the relaxation at the end of the lockdown period.

Electronic sealing implementation deferred; stakeholders must align operations and report any operational difficulties to the Board.
Deferral of the electronic sealing requirement for deposit in and removal of goods from customs bonded warehouses is directed in response to vendor representations concerning Circular-10/2020-Customs; the Board has postponed the earlier implementation timetable and established a revised commencement date, instructing stakeholders to align operational processes and to report any difficulties to the Board.

AGM timing flexibility permits companies affected by pandemic to hold annual meetings within an extended statutory period.
Companies whose financial year (other than the first) ended on 31 December 2019 may hold their annual general meeting within an extended nine-month period from the year end without such conduct being viewed as a violation; references to the AGM due date in the Act or rules are to be construed accordingly for these companies.

Electronic communication of eGatepass and eOoC enables paperless exit verification using digitally signed QR codes for authenticity.
Electronic transmission will email secured PDF Final eOoC copies of the Bill of Entry and PDF eGatepass to registered importers and customs brokers upon Out of Charge, each bearing digitally signed, encrypted QR codes (including a version number) for authenticity verification; eGatepass PDFs will include overall and container/package-level QR codes and required manifest/container details, and EDI OOC messages will continue to registered custodians on ICEGATE.

Out of Charge procedure reduces physical visits by enabling electronic Scan EIR, PGA NOC and E Sanchit uploads.
Procedures permit electronic processing for grant of Out of Charge (OOC): Scan EIR stamped by Container Scanning Division may be emailed for OOC; PGA NOCs are accepted via portal verification or emailed provisional NOCs for manual clearance; where alerts or Assessment Group/CCR documentary requirements exist, RMS-FC will raise ICES queries and importers/CBs must upload documents to E-Sanchit and respond in ICES for RMS-FC verification and OOC processing.

Paperless customs: accept PDF gate passes and OOC bill copies electronically; verify authenticity before permitting cargo release.
Acceptance of PDF-based gate passes and OOC copies of Bills of Entry is authorised; printed copies are not required. Importers and customs brokers should e-mail PDF eGatepasses and eOOC Bill of Entry copies to the port address. Port officers must verify authenticity via the ICETRAK app provided by the DG System before taking further action. Implementation difficulties are to be reported to the designated dock authority by e-mail, and the notice's directions shall be treated as a standing order for officers.

Late fee waiver for bills of entry granted to facilitate clearance of import consignments during COVID-19 disruption.
Late fee charges will not be imposed on Bills of Entry filed late for clearance of import consignments that arrived at the Customs Port/ICD on or after 21.03.2020, pursuant to an amendment to Public Notice No. 05/CCP/JMR/2020; this relief is granted under the Bill of Entry regulations and the proviso to Section 46(3) of the Customs Act in view of the COVID-19 exigency and remains until further orders.

Waiver of Late Fee for delayed bills of entry due to COVID-19 disruption; temporary relief with email regularization permitted.
Late fee liability for delayed bills of entry under the Bill of Entry regulations and the second proviso to Section 46(3) of the Customs Act is suspended for bills filed late to clear import consignments that arrived at the port/ICD on or after the start of the COVID-19 disruption, until further notice; the amendment modifies an earlier public notice, retains other provisions, and directs dissemination to trade bodies while permitting email-based regularization and designating the measures as a standing order for staff.

Central GST offices in Allahabad reopen from 20 April with appointment requirement and remote contact options.
Central GST Commissionerate, Allahabad, will open offices across the commissionerate from 20 April 2020 under CBIC and MHA COVID-19 guidelines; reopening is subject to lockdown-related restrictions. Offices will be sanitized, staff presence limited for social distancing, and taxpayers must obtain appointments before visiting. Taxpayers are encouraged to contact officers via mobile, e-mail or video platforms; a contact directory is attached and further guidance will be published on the Commissionerate website.

Relaxation of listing compliance timelines reduces prior board notice and eases filings, permitting digital signatures and advertisement exemptions.
SEBI grants temporary procedural relaxations under LODR: prior board meeting intimation periods are shortened to two days for the interim window; delayed intimation of loss and duplicate share certificates within the covered interval will not attract penal measures; digital signatures are authorised for filings; and newspaper publication requirements under Regulation 47 and analogous Regulation 52(8) obligations for NCDs/NCRPS are exempted during the specified relief periods. The circular is effective immediately and issued under SEBI's statutory powers, subject to the Companies Act.

Dividend declaration restriction: banks must conserve capital and defer payouts until regulatory reassessment based on quarterly results.
Banks are prohibited from making any further dividend payouts out of profits for the financial year ended March 31, 2020, as a prudential capital conservation measure during COVID-19; the restriction is temporary and will be reassessed by the Reserve Bank based on banks' financial results for the quarter ending September 30, 2020, and operates alongside existing dividend declaration guidelines.

Infrared thermometers: import clearance allowed subject to three month compliance with Legal Metrology Act and bond replacement.
Provisional release of imported infrared thermometers is allowed on an importer's undertaking to comply with the Legal Metrology Act and Packaged Commodities Rules within three months, to withdraw non complying models at their cost, and to replace the undertaking with a formal bond within the stipulated period, with PRO recording the undertaking and treating the procedure as a standing order.

Late-filing waiver for import manifest submissions extended; eligible delayed IGM filings may avoid late fees under amended timelines.
The Public Notice amends paragraph 3 of Public Notice No.54/2020 to extend the late fee waiver for Import General Manifest filings made on or after 20 March 2020 but on or before 03 May 2020, provided the late filing for clearance is submitted on or before 06 May 2020; all other provisions of the earlier notice remain unchanged.

Provisional assessment procedure permits clearance on electronic COO copies with bond/undertaking and conditional security exemptions during pandemic.
Provisional clearance is permitted where original Country of Origin Certificates cannot be produced due to COVID-19; importers may clear goods on photocopies/electronic COO under Section 18 subject to submission of a Bond or Undertaking in lieu and conditional security rules. Certain importer classes (AEO/status holders, eligible repeat beneficiaries, and specified manufacturers/institutional importers) are exempt from security while others must provide full security. The Undertaking must be replaced by a proper Bond by the stipulated date, with options of Bank Guarantee or revenue deposit and mandatory departmental recordkeeping of relaxations.

Electronic gatepass and eOoC emailed to importers and brokers, using digitally signed QR codes for document verification.
Enables electronic transmission of the Final eOoC copy of the Bill of Entry and PDF eGatepass to registered importers and Customs brokers, replacing paper printouts. PDFs will include digitally signed, encrypted QR codes with key BoE and cargo details and a version number for authenticity; eGatepasses will carry document- and container/package-level QR codes to control physical exit. Custodian registration on the electronic portal is required and implementation issues must be reported to the EDI helpdesk.