AGM extension granted for companies unable to hold annual meetings due to pandemic, waiver of application requirement for extension.
Extension of time is granted under the third proviso to Section 96(1) of the Companies Act to companies within the Registrar's jurisdiction unable to hold their AGM for the financial year ended 31.03.2020 due to COVID 19. Companies are not required to file applications for extension in the prescribed form; pending and earlier rejected applications for that AGM period are deemed approved to the extent of the extension.

Extension of AGM time for companies unable to hold year end meetings due to pandemic; no Form GNL-1 filing required.
Under the Registrar's power to extend AGMs under the Companies Act, time to hold AGMs (other than first AGMs) for the financial year ended 31.03.2020 is extended for companies within this office's jurisdiction by a period not exceeding three months from the due date. Companies need not file Form No. GNL-1; pending or rejected GNL-1 applications for that AGM period are deemed approved for the extension without further action by the company.

AGM extension without Form GNL-1 requirement granted, covering pending and rejected applications for affected companies in jurisdiction.
The Registrar of Companies, Ranchi, invokes the third proviso to section 96(1) to grant an extension of up to three months from the due date for holding AGMs for the financial year ended 31.03.2020 for companies in its jurisdiction, waiving the need to file Form No. GNL-1 and deeming pending or rejected Form No. GNL-1 applications for that extension to be approved.

Extension of AGM deadline granted for companies unable to meet due to pandemic, no Form GNL-1 application required.
Extension of time to hold Annual General Meetings for the financial year ended 31.03.2020 is granted by the Registrar under the proviso to section 96(1) of the Companies Act, permitting an additional three months from the due date for companies unable to hold their AGM. The extension dispenses with the requirement to file Form GNL-1 and deems pending or rejected Form GNL-1 applications for that financial year approved for extension up to three months without further action by the company.

Extension of AGM deadline granted for companies unable to hold meetings due to pandemic; no application required.
The Registrar, invoking statutory power to extend AGM timelines due to Covid-19, grants a uniform three month extension for companies within the office jurisdiction to hold their AGM for the financial year ended 31.03.2020. Companies are not required to file Form GNL-1; pending or rejected Form GNL-1 applications for this extension are deemed approved to the extent of the extension.

Extension of AGM deadline due to pandemic allows companies an administrative short extension without filing Form GNL-1.
The Registrar invokes the third proviso to Section 96(1) to extend the time for holding AGMs for the financial year ended 31.03.2020 for companies in its jurisdiction, permitting an additional period from the due date without requiring filing of Form No. GNL-1. The extension covers pending and rejected GNL-1 applications, which are deemed approved to the extent of the extension, and applies only to AGMs other than the first AGM.

Extension of AGM deadline granted for companies affected by the pandemic, allowing a three-month additional period beyond due date.
Extension of time to hold AGMs for the financial year ended 31.03.2020 is granted for companies within the Registrar's jurisdiction for a period of three months beyond the statutory due date due to COVID 19 difficulties. The extension is automatic for affected companies and removes the requirement to file Form No. GNL 1; pending and earlier rejected GNL 1 applications for the same extension are deemed approved without further action by the company.

Extension of AGM deadline granted; affected companies receive additional time without requiring extension filings.
The Registrar of Companies, Mumbai, under the third proviso to section 96(1) of the Companies Act, 2013, extends the time for holding AGMs (other than first AGMs) for the financial year ended on 31.03.2020 for companies within the office jurisdiction, allowing an additional period to hold the AGM without requiring filing of Form No. GNL-1. The order deems pending and previously rejected Form No. GNL-1 applications for that year approved for the additional period, providing administrative relief due to Covid-19 related difficulties.

Extension of AGM deadline granted, permitting affected companies additional time without requiring formal extension filings.
The Registrar of Companies, Goa, Daman and Diu, in exercise of power to extend AGM deadlines for special reasons, grants companies (other than first AGMs and OPCs) whose financial year ended 31.03.2020 an extension of up to three months from the due date to hold their AGM. Companies need not file Form No. GNL-1 for this extension; pending or previously rejected GNL-1 applications for this purpose are deemed approved by the Registrar, in view of difficulties caused by the Covid-19 pandemic.

Extension of AGM deadline - Registrar permits additional three months for affected companies due to pandemic-related disruption.
Registrar exercises power under the third proviso to Sub section (1) of Section 96 of the Companies Act to extend the time for holding Annual General Meetings (other than first AGMs) for the financial year ended 31.03.2020 by three months due to Covid 19 disruptions; the extension applies to companies within the Registrar's jurisdiction and to pending Form No. GNL 1 applications, which are deemed approved without further action.

Extension of AGM deadline: automatic three month extension granted for FY2019 20 AGMs due to pandemic disruptions.
The Registrar, under the third proviso to Section 96(1) of the Companies Act, 2013, extends the time for companies (other than first AGMs and OPCs) within the office's jurisdiction to hold their AGM for the financial year ended 31.03.2020 by three months from the original due date, without requiring filing of Form No. GNL 1; pending and earlier rejected GNL 1 applications for that AGM period are deemed granted for this three month extension.

Paperless e-Office implementation requires trade to submit searchable PDF communications and provide contact details for electronic acknowledgement.
Launch of e-Office mandates migration to a paperless electronic application to improve efficiency, transparency, accountability and data security. Trade must submit communications in PDF, preferably in searchable mode, and provide mobile numbers and email addresses to receive immediate mail and SMS acknowledgements and a Diary Number for future reference. The notice is to be publicised by trade associations, treated as a Standing Order for officers, and difficulties are to be reported to the Additional Commissioner (Technical) via the provided email.

Processed plant products classification removes plant quarantine clearance and inspection requirement for low phytosanitary risk items.
The Plant Quarantine Order, 2003 has been amended to define Processed items and a specified list (Annexure-I) of processed plant products is designated as least phytosanitary risk; such listed items require no Plant Quarantine clearance and will not undergo phytosanitary inspection in India.

Input tax credit restriction powers are authorised for specified State Tax officers within their respective jurisdictions.
State Tax officers of the rank of Joint Commissioner, Deputy Commissioner and Assistant Commissioner are authorised to exercise powers under sub-rules (1) and (2) of rule 86A of the Rajasthan Goods and Services Tax Rules, 2017. Exercise of the authorisation is confined to each officer's respective jurisdiction and is effective from 31 December 2019.

Extension of AGM deadline granted for companies unable to hold meetings due to pandemic; no separate extension filings required.
The Registrar grants an extension to convene Annual General Meetings for companies within the office's jurisdiction that cannot hold their AGM for the year ended 31.03.2020 due to Covid-19 disruptions, invoking the proviso that permits extension for special reasons; companies need not file Form No.GNL-1 for this extension, and pending or rejected Form No.GNL-1 applications for that year are deemed approved without further action.

Extension of AGM deadline granted for companies unable to convene AGMs due to Covid-19; Form GNL-1 filing requirement waived.
The Registrar of Companies, Himachal Pradesh, exercising powers under the third proviso to section 96(1) of the Companies Act, 2013, extends the time for companies (other than One Person Companies) to hold AGMs for the financial year ended 31.03.2020 where they are unable to do so due to Covid-19, and waives the need to file individual Form No. GNL-1 applications; pending and rejected GNL-1 applications for that AGM period are deemed approved for the extension.

GST litigation coordination with CBIC strengthens defence in writ petitions challenging central laws and notifications.
GST-related writ petitions and public interest litigations challenging Central Acts, rules or notifications, where the Government of India, Department of Revenue or CBIC is not impleaded as a respondent, require coordination with the Commissioner (Legal), CBIC through the Litigation Section, Headquarters, so that effective defence and representation may be ensured. Important judgments in favour of the Revenue by the High Court and Supreme Court are to be shared with the respective CBIC legal authorities through Headquarters.

Clubbing of refund claims across financial years permitted; refunds allocated by original payment mode with credit re crediting.
Restriction on clubbing refund claims across financial years is removed, allowing clubbing of successive tax periods across years. Refund of accumulated ITC is not available where input and output are the same despite a rate reduction. Refunds for supplies other than zero rated supplies will be paid proportionately by original mode of payment: cash via RFD 06 and credit re credited via FORM GST PMT 03. Accumulated ITC refund is limited to invoices uploaded in GSTR 1 and reflected in the applicant's GSTR 2A. Annexure B must include HSN/SAC codes where present.

Re-lodgement deadline for physical transfer requests: re-lodged share transfers must be completed only in dematerialised form.
Transfer deeds in physical form that were lodged before the discontinuation of physical transfers and returned for deficiencies may be re-lodged by the specified cut-off; any shares re-lodged for transfer, including pending requests, will be issued only in demat form upon re-lodgement.

Customs Transit Declarations for Nepal-bound containers must be filed and processed online in ICES with specified documentary and security requirements.
CTDs for Nepal-bound import containers must be filed and processed online in ICES (effective 18.09.2020). Shipping lines/agents must register in ICES and declare Nepal transit cargo. Nepalese importers or authorised brokers submit a prescribed Data Sheet at the Service Centre for CTD creation; mandatory documents (LOA, Invoice, Packing List, Certificate of Origin, CGN-attested certificate or authenticated LC) must be presented to the Nepal Bhutan Unit. For non-sensitive goods a binding undertaking secures potential payment; for sensitive goods insurance or bank guarantee is required. Online verification, endorsement as VERIFIED, sealing at Docks/CFS, and border verification complete the transit process.