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.

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.

Extension of AGM timeframe granted for companies unable to hold meetings due to pandemic, without requiring individual applications.
The Registrar, invoking the Section 96(1) third proviso, extends the statutory deadline for AGMs by an additional three months for companies within the office's jurisdiction unable to hold AGMs due to the Covid-19 pandemic, waiving the requirement to file Form No. GNL-1. The extension also treats pending and previously rejected Form No. GNL-1 applications for that AGM year as approved for the extended period.

Extension of AGM deadline granted due to Covid 19, allowing a three month extra period without filing Form GNL 1.
The Registrar has extended the time to hold AGMs for the financial year ended 31.03.2020 by three months for companies registered in Assam, Meghalaya, Manipur, Nagaland, Mizoram, Tripura and Arunachal Pradesh, invoking the third proviso to sub section (1) of Section 96; affected companies need not file Form No. GNL 1, and pending or rejected GNL 1 applications for that year are deemed approved for the three month extension.

Extension of AGM deadline granted for companies unable to hold annual meetings due to pandemic; no prescribed form filing required.
Registrar grants companies under its jurisdiction an extension of time to hold their annual general meeting for the financial year ended 31.03.2020 due to the Covid-19 pandemic, invoking the proviso that permits the Registrar to extend AGM deadlines for special reasons. The extension is for the maximum period allowed under that proviso and is granted without requiring companies to file the prescribed extension form; pending and earlier rejected extension applications for that year are deemed approved so as to permit holding the AGM within the extended time.

Extension of AGM deadline permits companies unable to convene meetings due to pandemic to receive automatic extensions without filing.
Companies unable to hold their AGM for the financial year ending on 31 March 2020 are granted an automatic extension of up to three months from the due date under the Registrar's discretionary power, without requiring filing of the prescribed extension form; pending and rejected extension applications are deemed approved without further action.

Extension of AGM deadline grants affected companies under ROC Vijayawada extra time without requiring prescribed form filing.
The Registrar of Companies, Vijayawada, exercising the proviso power under the Companies Act provision on AGMs, extends the time to hold AGMs for the financial year ended on 31.03.2020 by three months for companies in the office's jurisdiction that cannot hold meetings on time, without requiring filings of the prescribed form. Pending and earlier rejected applications in the prescribed form for such extension are deemed approved for the extended period.

Extension of AGM deadline granted without filing requirement, covering pending and rejected extension applications for companies.
Registrar extends the statutory period for holding AGMs for companies under its jurisdiction for the financial year ended 31.03.2020, invoking the third proviso to Section 96(1) of the Companies Act, 2013, and grants a short-term extension without requiring Form No. GNL-1; pending and rejected Form GNL-1 applications for this extension are deemed approved.

Extension of AGM deadline: Registrar permits a further period for holding AGMs due to pandemic disruptions.
The Registrar, invoking the third proviso to Section 96(1) of the Companies Act, 2013, extends the statutory deadline for holding Annual General Meetings (other than first AGMs) by three months for companies within the office's jurisdiction that cannot hold AGMs for the financial year ended 31.03.2020 due to the Covid-19 pandemic, and waives the requirement to file Form No. GNL-1, deeming pending or rejected GNL-1 applications approved for the extension.

AGM deadline extension allows companies to defer annual meetings by three months without filing additional extension applications.
The Registrar of Companies has extended the time to hold the annual general meeting (AGM), other than the first AGM, for companies whose financial year ended on 31.03.2020 by a period of three months beyond the due date under section 96(1), on account of Covid-19 related difficulties. Companies within the ROC's jurisdiction are not required to file Form No. GNL-1 for this extension; pending or rejected GNL-1 applications for that AGM period are deemed approved up to the three month extension.

Extension of AGM deadline for companies unable to hold meetings due to COVID-19 without mandatory Form GNL 1 filing.
The Registrar of Companies, Gwalior, has extended the time for holding annual general meetings for the financial year ended 31.03.2020 by up to three months for companies in its jurisdiction affected by the Covid 19 pandemic, invoking the Registrar's power under the third proviso and dispensing with the need to file Form No. GNL 1. The extension excludes first AGMs and deems pending or previously rejected Form No. GNL 1 applications for such extension to be approved for the granted period.