Online container-movement permissions allow temporary deferral of hard-copy filings, with post-lockdown submission required from shipping lines.
Container movement permissions during the COVID-19 situation may be granted on the basis of documents submitted online, while the requirement for shipping lines to furnish corresponding hard copies by the next working day is temporarily deferred. Shipping lines must submit the deferred hard copies within five days after removal of the lockdown. The directions operate as a standing order for officers and staff.

COVID-19 GST compliance relief extended filing deadlines, waived late fees, and reduced interest for delayed returns and statements.
Taxpayers under the Uttar Pradesh Goods and Services Tax regime were granted COVID-19 compliance relief through notifications covering composition taxpayers, return filing, interest, late fee, input tax credit restrictions, e-way bill validity, and extended compliance deadlines. Reduced or nil interest applied to delayed GSTR-3B filing for February to April 2020, subject to the notified filing dates, while late fee waivers were provided for GSTR-3B and GSTR-1 within specified periods. The circular also extended compliance deadlines for TDS, TCS, input service distributors, non-resident taxable persons, and certain other actions falling during the lockdown period.

Bunching of refund claims: cross financial year clubbing permitted with adjusted refund payment and ITC documentation rules.
Restriction on clubbing refund periods across financial years is removed permitting cross year clubbing; refunds for ITC accumulated solely due to rate reductions on identical inputs/outputs are excluded from the inverted duty refund provision; refunds of tax paid partly through ITC and cash must be allocated proportionately between credit (re credited via FORM GST PMT-03) and cash (sanctioned via FORM GST RFD-06); accumulated ITC refunds are restricted to invoices reflected in the applicant's GSTR 2A; Annexure B is amended to require HSN/SAC codes where applicable.

Virtual meetings and e voting permit companies to transact urgent shareholder business without holding physical general meetings.
Urgent resolutions (other than ordinary business or matters where a person has a right to be heard) should be passed by companies through postal ballot/e voting, without holding a physical general meeting. If an EGM is unavoidable, it may be held through VC/OAVM with safeguards including recorded transcripts, two way participation, remote e voting provision, counting VC/OAVM attendance for quorum, restrictions on proxy appointments, specified access for auditors and independent directors, disclosure in the meeting notice, member assistance helplines, and filing of resolutions with the Registrar of Companies within sixty days.

Electronic Preferential Certificate of Origin now required to be applied and issued through the DGFT online platform with digital e-certificates.
DGFT directs exclusive electronic filing and issuance of Preferential Certificates of Origin for specified FTAs/PTAs through the single CoO portal. Issued CoOs will be digitally signed e-certificates with the same layout and validity as paper certificates, verifiable by QR code or serial number on the portal. Hard copies will not be provided while movement restrictions persist; hard copies with ink signatures may be supplied later but certificate issuance will remain online. Exporters must register, use a DSC (Class II/III) embedding the IEC, and ensure IEC details in the DGFT database are up to date.

Provisional assessment under Section 18 permits clearance on photocopy of origin certificate subject to bond and security.
Provisional assessment under Section 18 of the Customs Act permits clearance on photocopies or electronic Country of Origin Certificates where originals cannot be produced due to COVID-19, conditional on submission of a Bond or Undertaking and specified security levels by importer class; undertakings must be replaced by proper Bonds by the date in the governing circular and offices must maintain records of such relaxations.

Warehouse in-bonding relaxation permits electronic undertakings, document submission and system-generated bond numbers during lockdown disruptions.
Importers or authorised Customs Brokers may seek electronic processing of in-bonding under Warehouse Bills of Entry by submitting a signed undertaking, Space Certificate, Bill of Entry copy, IEC registration, identity proof and Transit Insurance where required. Into-Bond or job numbers are generated and communicated electronically, with bond officials assigning the relevant bond number in the system. A separate register must track these cases, and importers must subsequently replace the undertaking with a proper bond within the stipulated period.

Temporary online filing of IGM/EGM; obligation to submit hard copy after lockdown withdrawal, exceptions for manual amendments.
Shipping lines may temporarily file IGM/EGM exclusively online to reduce physical interaction during lockdown; they must furnish an undertaking to submit hard copies within a short period after lockdown withdrawal, and remain obliged to provide hard copies immediately if required for manual amendment or processing.

Undertaking in lieu of bond permitted to facilitate customs clearance, subject to prescribed conditions and security safeguards.
Acceptance of undertakings in lieu of prescribed bonds is temporarily authorised for specified importers and exporters to expedite customs clearance; undertakings must mirror prescribed bond content, be signed and submitted from the registered IEC email, include a commitment to furnish the formal notarised bond within the extended period, and do not substitute for security where mandated. Movement of warehoused goods and change of ownership after warehousing is limited to specified categories, and Customs will record relaxations and require replacement of undertakings by proper bonds.

Bonded warehouse manufacturing permission enables export or domestic supply under GST with specified customs documentation and bond.
Integrated procedure under MOOWR, 2019 and section 65 requires applicants to hold or obtain a private bonded warehouse licence, apply on the prescribed integrated form, execute the prescribed bond satisfying bond and triple-duty requirements, maintain prescribed accounts and records, comply with input-output norms, and observe GST and customs procedures for exports, domestic supply and waste removals including filing shipping bills, ex-bond bills of entry and payment of applicable duties and taxes.

Extension of Time Limits under Customs Act: statutory deadlines for filings and proceedings extended for affected compliance and appeals.
Extension of time limits under the Customs Act is provided by relying on Section 6 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, so that statutory and regulatory timelines for completion of proceedings, issuance of orders/notices, and filing of appeals, applications, reports, returns and related compliances falling in the affected period are extended to the date specified by the Central Government. The notice applies this extension to refund and drawback filings, Section 74 drawback claims, appeals, show cause/demand notices, licence renewals and other customs actions, directs trade to use the extended timelines without seeking separate extensions, and designates the notice as a standing order.

Hedging of foreign exchange risk: revised RBI directions permitting specified derivative contracts and user classifications for authorised dealers.
Regulatory directions revise the hedging framework under FEMA by defining key terms, prescribing that Authorised Dealers classify users as retail or non-retail and offer derivative products accordingly, and by requiring hedges to correspond to contracted or anticipated exposures. ADs must ensure notional and tenor align with exposures, permit cancellations/rebookings with specified treatment of net gains on anticipated exposures, apply suitability and appropriateness policies, and, for large exchange positions, coordinate with exchanges and designated ADs/custodians while users remain liable for compliance.

One-time condonation under EPCG Scheme extended to accept requests for export obligation and installation certificate relief until March 31, 2021.
One-time condonation under the EPCG Scheme is extended to permit RAs to receive requests for block-wise extension, extension of Export Obligation period and condonation of delay in submission of installation certificates until 31.03.2021; the additional composition fee of Rs. 5000 is not required to be paid and other terms of the earlier Public Notices remain unchanged.

Retrospective certificates of origin: digitally signed documents enable provisional preferential clearance subject to bond or undertaking.
Authorised Indian issuing agencies shall process digital applications, transmit digitally signed Certificates of Origin, and may issue physically signed certificates later; a uniform prescribed fee applies to all preferential certificates. Importing partners are requested to accept digitally signed certificates or physical certificates unsigned by the competent authority for provisional preferential duty treatment, subject to conditions such as an undertaking, bond, or appropriate security required by Customs.

GST Refund Eligibility: Cross-year claims are permitted, but accumulated ITC refunds require supplier-uploaded invoices and proportional cash-credit restoration.
GST refund claims may club successive tax periods across financial years, while specified claims continue to follow chronological filing except after a deficiency memo. Accumulated ITC refund is unavailable where inputs and outputs are the same goods taxed at different times. For tax refunds other than zero-rated supplies or deemed exports, cash and credit components must be paid in cash and re-credited, respectively, in the original payment proportion. Accumulated ITC claims are confined to supplier-uploaded invoices reflected in FORM GSTR-2A, with HSN/SAC reporting required where stated on inward invoices.

GST compliance during corporate insolvency requires fresh registration, defines pre-CIRP tax claims, and permits transitional input tax credit.
Pre-CIRP GST dues constitute operational debt, to be claimed before the NCLT, and coercive recovery cannot proceed during the IBC moratorium. Existing GST registration should not be cancelled, while a corporate debtor under CIRP must obtain fresh registration in each previously registered State or Union territory. The IRP/RP is responsible for post-insolvency GST compliance and the first return. Transitional input tax credit may be claimed on qualifying post-appointment supplies invoiced to the erstwhile GSTIN, subject to applicable conditions and specified exceptions.

Input tax credit apportionment in business reorganisations follows asset values, filing-date balances, and flexible allocation across tax heads.
Unutilized input tax credit may be transferred in a business reorganisation involving transfer of liabilities through electronic filing of FORM GST ITC-02. For demergers and other partial transfers of assets and liabilities, credit is apportioned by the asset-value ratio at the State-level distinct-person registration, using all business assets. The ratio applies to the combined CGST, SGST/UTGST and IGST credit and also cess; allocation among individual tax heads remains flexible within available balances. The asset ratio is measured on the appointed date of demerger, while the relevant credit balance is that available when FORM GST ITC-02 is filed.

Appellate tribunal non constitution: appeals to tribunal may be filed from the President's assumption of office; dispose pending appeals.
Appeals against adjudicating authorities proceed to the prescribed Appellate Authority under Section 107 and rule 109A; appeals from those Appellate Authorities lie to the Appellate Tribunal under Section 112. Pending non constitution of the Tribunal, the Ninth Removal of Difficulties Order provides that limitation for filing appeals to the Tribunal runs from the date the President or State President assumes office. Appellate authorities should dispose pending appeals and may note in the preamble that tribunal appeals can be filed from the President's or State President's assumption of office.

Speedy clearance of consignments to prevent port congestion by using movement relaxations and nodal officer assistance.
The notice directs importers, customs brokers and stakeholders to expedite clearance and evacuation of imported consignments at Mumbai Port and ICD Mulund to avoid congestion, using movement relaxations for critical staff and drivers and the substitution of an undertaking for a notarized bond; designated Nodal Officers and ADC/JC contact points are provided to assist with passes, filing Bills of Entry, registrations and payment of assessed duties, and a list of overdue or pending clearance cases will be published to prompt remedial action.

Facilitation for Bill of Entry printouts and e-document upload reduces in-person contact; requests via email or WhatsApp.
Importers and customs brokers must request XEAM Service Centre staff by ICEGATE email or WhatsApp to print final Bill of Entry (providing BE number and BE date after OOC) and to upload documents in E Sanchit (providing IRN, DRN, BE number, BE date, IEC code, CHA User ID). XEAM will process printouts on a First In First Out basis for later collection; trade associations must publicize the process and officers are to treat the notice as a Standing Order, with difficulties escalated to the Addl/Joint Commissioner (EDI).