Faceless Assessment expands nationwide, centralising electronic bill-of-entry verification while ports retain physical inspection and bond processing.
Faceless Assessment requires electronic submission of bills of entry via ICEGATE and e-Sanchit and central assignment to designated Faceless Assessment Groups for verification; port authorities retain examination, inspection, custody of documents and processing of bonds. Faceless groups may accept self-assessments, raise consolidated electronic queries, order testing or examinations to be executed by shed officers, provisionally assess or transfer exceptional cases to Port Assessment Groups, and must issue speaking orders when re-assessing, with appeals to the Commissioner (Appeals). All communications are exclusively electronic.

Multi Cap fund asset allocation mandates equal minimum investments across large, mid and small cap segments, compliance required.
SEBI requires Multi Cap funds to maintain a minimum equity investment of 75% of total assets, with at least 25% allocated to each of large-cap, mid-cap and small-cap equity and equity-related instruments; existing schemes must comply within one month from AMFI's next stock list publication (January 2021).

E Office deployment mandates electronic submissions in searchable PDF with contact details and a designated official email for filings.
Launch of E-Office requires stakeholders to use electronic communication to Nhava Sheva-V Commissionerate, with submissions in PDF (preferably searchable), provision of mobile and email for issuance of a Diary Number, use of the designated email [email protected] for official correspondence, lodging of hard copies at the Central Receipt Unit on the ground floor of JNCH, and reporting difficulties or suggestions to the Additional Commissioner of Customs, NS-V.

E-Office launched as official electronic filing channel; submit searchable PDF, include contact details; designated official email for correspondence.
Launch of an e-Office system at Nhava Sheva-II, JNCH promotes a paperless environment and urges stakeholders to send communications electronically in PDF (preferably searchable) and to include mobile number and email so the allotted Diary Number may be used for reference. The email [email protected] is designated as the official single point of contact for electronic official communications. Hard-copy submissions shall be made at the Central Receipt Unit (CRU) on the ground floor of the JNCH building, and stakeholders may report difficulties or suggestions to the undersigned.

eOffice implementation enables electronic taxpayer communications, acknowledgements and diary-number tracking while encouraging searchable PDF submissions for faster processing.
eOffice is launched to conduct office work electronically and promote paperless administration, with the objective of improving efficiency, transparency, accountability, taxpayer services, data security and integrity. Taxpayers are encouraged to use electronic communications, provide mobile numbers and email addresses for acknowledgements, and use diary numbers for future reference. Electronic letters should preferably be submitted in searchable PDF format to facilitate faster processing.

Preferential origin verification: importers must retain proof of origin and face compulsory checks if reasonable care is not demonstrated.
Guidelines implement section 28DA and CAROTAR to operationalise verification of Rules of Origin and Certificates of Origin for preferential tariff claims. Importers must hold and produce prescribed minimum information demonstrating compliance with origin criteria; mere submission of a CoO does not absolve the importer's duty of reasonable care. Verification may be initiated for doubts as to genuineness or accuracy of origin, or randomly; officers must first seek information from the importer, and, with required approvals and complete documents, forward representative verification requests to the Board's nodal point, using the central repository for signature/seal comparison.

Certificate of Origin requirements in Bill of Entry: mandatory item declarations, COO upload, CUF02 self declaration, and document defacement.
Importers claiming preferential duty must enter item wise COO particulars in the Bill of Entry SW INFO TYPE table, upload the COO to the electronic repository and declare its IRN, make the CUF02 self declaration in the STATEMENT table, indicate transit country as required, and ensure COO documents are marked defaced in the system before Out Of Charge; PTA/FTA notification to COO document code mappings are provided.

Faceless assessment of imported goods expands in phases, with automated assignment and local oversight supporting uniform customs clearance.
Faceless assessment of imported goods in Mumbai Customs Zone II is extended beyond Group 2A in phased coverage of specified import groups. Bills of Entry concerning these groups are assigned by the Customs Automated System to officers in the respective Faceless Assessment Groups. Principal Commissioners/Commissioners act as Nodal Commissioners to monitor speedy and uniform assessment, while assessment groups operate under Commissioner-level control. Jurisdictional Commissioners of Customs (Appeals) may hear appeals for imports within their jurisdiction despite assessment by an officer at another Customs station.

Imports: mandatory COO declarations, eSanchit upload with IRIN, CUF02 self declaration and document defacement required for preferential claims.
Where an FTA/PTA notification is claimed, the Bill of Entry must capture item wise COO particulars (issuing country code, COO number and issue date, origin criterion, accumulation/cumulation), the relevant COO must be uploaded to eSanchit with its IRIN entered in the supporting document table, the standardized importer declaration CUF02 must be filed in the BE STATEMENT table, and COO documents must be marked defaced in the system before Out Of Charge.

Rules of Origin verification: importers must provide specified origin information and exercise reasonable care before foreign verification is sought.
Guidance prescribes that COO verification may arise from certificate defects, mismatched signatures/seals, doubts on compliance with product-specific or regional value criteria, or random selection; importers must furnish a prescribed minimum data set and exercise reasonable care for accuracy before authorities initiate verification with partner country Verification Authorities. CAROTAR requires bill of entry modifications for required declarations and mandates use of an ICES repository for specimen signatures/seals, with alternative measures for non-EDI locations and referral to the Board when specimens are unavailable.

Electronic customs communications require taxpayer contact details and PDF submissions, enabling acknowledgement, diary references, and faster paperless processing.
eOffice is introduced in the NS-I Commissionerate at Jawaharlal Nehru Custom House to conduct office work electronically and create a paperless administrative environment. Taxpayers are encouraged to include mobile numbers and email addresses for email and SMS acknowledgements and Diary Number allocation. Electronic communications should preferably be sent in searchable PDF format to facilitate faster processing.

Risk-based enforcement targets set for vigilance units, covering dealer profiling, search operations, bogus ITC control and complaint review.
Functional targets were prescribed for Vigilance/Enforcement units under the Uttar Pradesh GST framework to ensure uniform implementation of inspection, search and seizure provisions and time-bound enforcement action. Each unit must undertake monthly data analysis of at least ten dealers chosen from specified risk-based categories, prepare dealer profiles from returns and portal data, and submit monthly case profiles for top-priority search proposals. The circular also assigns quarterly and half-yearly responsibilities to field officers for preparing case profiles and supervising search operations, with minimum search targets fixed for the units.

Relaxation of filing deadline: CRA-4 cost audit reports can be filed late without penalty due to pandemic-related disruption.
Relaxation allows CRA-4 cost audit reports for FY 2019-20 submitted by the cost auditor to the board by 30th November, 2020 to not be treated as violation of rule 6(5); companies may file e-form CRA-4 within 30 days of receipt of the report, or, if AGM extension was availed, within the timeline under the proviso to rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014.

System driven disclosures enable automated identification and public dissemination of insider trading-related transactions by tagged entities.
Implementation of system driven disclosures automates continual disclosure obligations under Regulation 7(2) for promoters, promoter-group members, designated persons and directors by requiring listed companies to provide PAN or demat details to a designated depository, which will tag demat accounts at ISIN level and share daily transaction and corporate-action feeds with stock exchanges; exchanges will identify, consolidate and disseminate trades that trigger disclosure obligations on their websites on a T+2 basis.

Portfolio Managers in IFSC must meet registration, net worth, certification, client eligibility, minimum investment and fund segregation rules.
The guidelines apply SEBI PMS Regulations and IFSC Guidelines to Portfolio Managers in IFSC, permit branches of SEBI-registered intermediaries and separate companies/LLPs, require Board approval and parent entity responsibility for branch compliance and ring-fencing, and prescribe registration procedures and fees. Operational rules mandate certification standards (NISM for Indian securities), minimum net worth of USD 750,000 (with parent/subsidiary specifications), client eligibility per IFSC Guidelines Clause 9(3), minimum client investment of USD 70,000, and segregation of client funds in IFSC Banking Unit accounts, with applicability subject to conditions by SEBI, RBI and other authorities.

Virtual personal hearings mandated for adjudicatory and appellate proceedings, with standardized video conferencing and document protocols.
Personal hearings in adjudication and appellate proceedings under customs, central excise, GST and related fiscal statutes are mandated to be conducted through video conferencing with prescribed procedures. Authorities must notify parties of the video conference hearing, provide official contact details and an assistance officer, and ensure secure links. Parties must submit scanned authorisations and photo ID by official email, maintain decorum, join via approved applications from official or authorized facilities, and reduce oral submissions to a written record of personal hearing sent by email within one day; modifications must be signed and returned within three days.

e-KYC Aadhaar Authentication service: NSE added to authorised providers, subject to existing compliance conditions and oversight.
Permission is granted for an additional market entity to undertake e-KYC Aadhaar Authentication service, expanding authorised providers to include the National Stock Exchange subject to existing compliance conditions. Stock exchanges and depositories must notify intermediaries, amend bye-laws for uniform implementation, report the implementation status in the next Monthly Development Report, and monitor compliance with the circular, under the regulator's powers to protect investors and regulate the securities markets.

Extension of AGM deadline under section 96: three-month extension granted without requirement to file Form GNL-1.
The Registrar, invoking the third proviso to section 96(1) of the Companies Act, grants a three-month extension to the statutory period for holding AGMs for companies with FY ended 31.03.2020 due to COVID-19 difficulties. The extension applies to companies under the Hyderabad ROC's jurisdiction and is provided without requiring filing of Form No. GNL-1; pending and rejected GNL-1 applications for such extension are deemed approved for the three-month period.

Extension of AGM deadline grants additional time for companies to hold annual meetings affected by pandemic without separate applications.
The Registrar exercises the proviso power to grant an extension of time of three months for holding AGMs (other than first AGMs) for companies within the office's jurisdiction unable to convene their AGM for the financial year ended 31.03.2020 due to the Covid-19 pandemic. The extension is automatic without requiring filing of Form No. GNL-1 and expressly covers pending and previously rejected Form No. GNL-1 applications, which are deemed approved for the extended period.

Extension of AGM time: registrar authorises additional time without requiring Form GNL-1 filings for affected companies.
The Registrar, invoking the third proviso to Section 96 of the Companies Act, 2013, authorises an additional period for companies within the office jurisdiction to hold their AGMs for the financial year ended 31 March 2020 because of Covid-19 disruptions. The extension is granted without requiring companies to file Form No. GNL-1, and pending GNL-1 applications for that AGM period are deemed approved.