Electronic customs documents with QR code verification enabling digital gatepass validation and removal of physical signatures.
The PDF final copy of the Bill of Entry and the eGatepass will be emailed on Out of Charge and will bear a digitally signed, encrypted QR code; scanning with the ICETRAK app returns document identifiers and authenticity. Version validity can be checked via ICEGATE Document Status enquiries, an ICES verification app for officers is planned, and eGatepass QR codes will permit container-level gate-out verification while EDI OOC messages continue to be sent to custodians via MFTP.

Import restrictions on refined palm oil require authorization with pre-purchase agreements and stricter origin and utilization controls.
Import of refined palm oil has been reclassified as restricted and will be permitted only under authorizations supported by a pre-purchase agreement and three years' import history; licenses will have reduced validity, total non utilisation will bar future licensing, and Customs must enforce Rules of Origin for consignments from specified neighbouring territories.

Timeline relaxation for RTAs and issuers extends compliance and processing deadlines during Covid lockdown disruptions.
SEBI grants timeline relaxation to RTAs and issuer companies by extending prescribed time limits by the duration of the Covid 19 lockdown (and any further extensions) for processing investor requests and meeting compliance obligations. Covered activities include remat, transmission, duplicate certificates, name changes, consolidation/split of certificates, investor correspondence/SCORES complaints, half yearly report submission, internal audits of RTAs, submission of cybersecurity audit reports, QRTAs compliance reports, and obligations under relevant Depositories Regulations.

Duty credit scrip exemption: imports under RoSCTL qualify for customs and additional duty relief subject to registration, production, and eligibility.
Imports against a RoSCTL duty credit scrip are exempt from customs duty under the First Schedule and from specified additional customs duties, subject to conditions: scrips must be issued for eligible garment and made up exports under the RoSCTL and Foreign Trade Policy within prescribed shipment periods; scrips must be registered at the port and produced at clearance for debit; scrips and imported goods are transferable; non claim of additional duty exemption is deemed non availment for calculation purposes; drawback or CENVAT credit may be claimed against debits; certain export categories are ineligible.

Option under section 115BAC: employees may notify employers to apply concessional tax rates for TDS.
An employee intending to opt for the concessional regime under section 115BAC may intimate the employer for the previous year; upon such intimation the employer shall compute total income and make TDS in accordance with that regime. If no intimation is made, the employer shall deduct tax without considering the concessional regime. The intimation is only for TDS purposes, cannot be modified during the year, and does not replace the formal option which must be exercised with the return under section 139(1).

Paperless customs electronic gatepass reduces in-person verification, enabling emailed digitally signed BoE and eGatepass for import clearance
Secure electronic emailing of the Final eOoC copy of the Bill of Entry and PDF eGatepass to registered importers and customs brokers replaces paper printouts. The PDFs will bear digitally signed, encrypted QR codes with BoE details and a version number verifiable via ICETRAK and ICEGATE. eGatepass PDFs will include gate relevant IGM/container/package data and separate QR codes for the document and each container, while EDI OoC messages continue for custodians registered on ICEGATE.

E-voting requirement ensures remote electronic notice and voting for company resolutions during COVID-19 restrictions.
Notices for EGMs during COVID-19 may be sent only by e-mail registered with the company or depository; public notices must state that the meeting is via VC or OAVM, provide meeting details, website availability of the notice, methods for members without registered e-mails to register and vote remotely, and contact information. The Chairman must record that all feasible efforts to enable member participation and voting were made. For postal ballots, rule 20 (electronic voting) and the earlier circular apply mutatis mutandis and assent or dissent shall be communicated only through remote e-voting.

Unclaimed funds and shares transfer: temporary fee free electronic filing and e verification relief for IEPF compliance amid COVID 19.
The circular provides temporary procedural facilitation for compliance with obligations to transfer unpaid or unclaimed amounts and related share transfers under the Companies Act and the IEPFA Rules, acknowledging COVID 19 related operational impediments and permitting electronic filing of specified IEPF e forms and e verification of claims through the MCA electronic registry without additional fees, so stakeholders may undertake requisite transfer, accounting and refund actions remotely.

Refund and adjustment of GST clarified: credit notes or refund vouchers govern recovery and refund procedures for cancelled supplies.
Where tax has been paid on advances or on invoiced supplies later cancelled, suppliers must issue a credit note and adjust tax liability in the return; if no output liability exists, a refund claim for excess payment of tax may be filed. If GST was paid on advances without an invoice, a refund voucher must be issued and refund sought via the prescribed refund procedure. Expired Letters of Undertaking for zero-rated supplies may be relied upon provided the LUT for the relevant year is filed by the extended deadline, and specified filing and TDS deposit timelines falling within the relief period are extended with no interest if complied with within the extended cutoff.

Assessee in default relief for short TDS/TCS where pre Bill transactions met withholding, deposit and filing conditions.
A person responsible for deduction/collection will not be treated as an assessee in default for short TDS/TCS caused by enhanced surcharge where the transaction was completed and paid on or before 5th July 2019 with no subsequent transactions in the year; TDS/TCS was made at pre enactment rates; the tax was deposited by the due date; and the TDS/TCS statement was filed by the due date. Failure to meet any condition disqualifies relief. If shortfall is recovered after 5th July 2019 from later transactions, no interest will be levied. Deductee/payee remains liable to pay correct tax including enhanced surcharge.

Relaxation of physical submission deadline for TMA applications allows extended manual filing of printouts for electronically filed applications.
The Public Notice amends para 7(A).01 of the Handbook of Procedures to permit manual submission of the printed PDF of ANF 7(A)A and prescribed documents to the concerned Regional Authority for applications filed electronically within the specified filing window, providing a time limited relaxation of the physical submission requirement for Transport and Marketing Assistance applications.

In-bonding procedure relaxations permit electronic submission of undertakings and issuance of bond numbers during lockdown.
Electronic in-bonding is allowed by email submission of an IEC-signed undertaking and supporting documents (space certificate, Warehouse Bill of Entry screenshot, IEC registration and ID proof, and transit security where required). PRO will vet and forward compliant requests to an AC/DC on roster; upon acceptance the system will generate an Into-Bond/Job number and TA/STA will assign the bond number. TA/STA/Appraisers shall keep a separate register of such online requests and Bond Section will record relaxations. Importers must replace the undertaking with a proper bond by the date specified in Public Notice No.56/2020.

Provisional assessment under Customs Act enables clearance without original Certificate of Origin, subject to security and final verification.
Import consignments claiming preferential treatment under Free Trade Agreements may be provisionally cleared where the original Certificate of Origin is not submitted or only a digital/unsigned copy is presented; provisional assessment under the Customs Act will be made and final assessment completed upon submission of the original certificate, with revenue secured by undertaking and appropriate security, and customs formations required to record and finalize such provisional assessments promptly.

Direct Port Delivery holding windows continue, while temporary procedures stop container movement from terminals to freight stations.
Direct Port Delivery (DPD-DPD) container delivery remains subject to the minimum 48-hour holding window, or any longer period fixed by the relevant Port or Terminal, for importers to take delivery at Port or Terminal gates. The temporary arrangement stops movement of DPD-DPD containers from port or terminal premises to container freight stations, while preserving the ordinary delivery window at the port or terminal gates.

In-bonding procedure relaxation allows online undertakings and e-mail issuance of bond numbers during lockdown for importers.
Relaxation permits importers/authorised brokers to submit the undertaking in lieu of a bond by registered IEC email, with warehouse space certificate, Warehouse Bill of Entry copy, IEC registration and ID proof, and transit insurance where required; the DC/AC will create an Into-Bond/Job Number, notify the importer/broker by email, and officials will maintain registers to ensure the undertaking is subsequently replaced by a proper bond.

Provisional assessment allowed where original Country of Origin certificate is unavailable, enabling clearance on photocopy with bond and security.
Importers unable to produce original Country of Origin Certificate may opt for provisional assessment under Section 18 of the Customs Act, 1962 and obtain provisional clearance on the basis of a photocopy, subject to submission of a Bond or Undertaking and provision of security according to importer category; Undertakings must be replaced by proper Bonds by the prescribed date and security may be in the form of bank guarantee or revenue deposit.

In-bonding procedure for warehoused imports streamlined: online undertakings and documents enable electronic bond generation, subject to later formal bond.
Online submission in lieu of physical bonds is allowed for in-bonding goods under Warehoused Bill of Entry: the IEC-signed undertaking from the registered email must be accompanied by the warehouse Space Certificate, Warehoused Bill of Entry copy/screenshot, IEC registration and ID proof, and any required transit insurance. DC(Bond) or designated officer will process requests, generate an Into-Bond/Job number and assign a Bond number in the system, and a separate register will be maintained to ensure the electronic undertaking is replaced by a proper bond by the deadline specified in Public Notice No. 14/2020.

Provisional assessment for missing country of origin certificates allowed, subject to bond, security and later submission of originals.
Importers unable to produce original Country of Origin Certificates due to COVID 19 may obtain provisional assessment and provisional clearance on the basis of photocopies or electronic certificates, subject to submission of a Bond or Undertaking and appropriate security (including Bank Guarantee or revenue deposit). Security requirements vary by importer class and product category, with specified classes eligible for no security while other importers must furnish reduced or full security. The Undertaking must be replaced by a proper Bond within the timeframe indicated and the Bond Section shall record all such relaxations.

CSR expenditure: contributions to designated disaster and COVID relief qualify; routine wages excluded, limited ex gratia exception applies.
Clarifies that CSR expenditure on COVID 19 qualifies when directed to Schedule VII categories for healthcare and disaster management; contributions to certain national disaster funds are eligible but state relief funds not listed in Schedule VII are not. Ordinary salary/wage payments to employees and casual workers during lockdown are not admissible CSR, while a one time ex gratia payment above wages for COVID 19 may qualify if the Board expressly records it and the statutory auditor certifies the treatment.

GST compliance relief preserves return due dates while granting conditional interest, late-fee waivers, cumulative input tax credit adjustment, and extensions.
COVID-19 GST relief retains the original GSTR-3B due dates but grants conditional interest and late-fee relief for February to April 2020. Higher-turnover registered persons receive nil interest for an initial delay period and reduced interest thereafter if returns are filed by the stipulated cut-off; smaller registered persons receive nil interest if they meet notified filing dates. Delayed GSTR-1 filing receives conditional late-fee waiver, while rule 36(4) input tax credit restrictions apply cumulatively for February through August 2020. Extended compliance timelines also apply to composition filings, e-way bills, specified returns and tax collection statements.