Transport and Marketing Assistance per kilogram: air export claims must be filed on a full kilogram basis, ignoring fractions.
TMA for specified agricultural exports by air is to be claimed on a per kilogram basis, calculated on the net export cargo weight using full kilograms and ignoring any fraction; fresh applications on or after the implementation date must claim in whole kilogram multiples and earlier applications cannot be converted from per ton to per kilogram. Handbook of Procedures and ANF 7(A)A provisions, declaration language, and certain form columns have been amended or deleted to implement this per kilogram claim method, while sea shipment assistance continues to be expressed in FCL/TEU terms.

Undertaking in lieu of bond accepted under section 143AA extended to continue temporary customs clearance relief.
Acceptance of an undertaking in lieu of a bond for customs clearance is extended, with the deadline for submission of the proper bond correspondingly deferred. The existing conditions of the earlier circular remain unchanged. Field formations should issue trade guidance and report implementation difficulties to the Board, which will review the temporary arrangement at the end of the lockdown period.

Dispatch of notice under section 62(2): failure to post rights issue notices not treated as violation if SEBI circular complied.
Listed companies conducting rights issues opening up to 31st July, 2020, that comply with the SEBI circular of 6th May, 2020, will not be regarded as violating the requirement to dispatch the notice under section 62(2) if they are unable to send that notice by registered post, speed post or courier due to Covid 19 related disruptions.

Email-based amendment requests centralised to ICEGATE addresses with specified escalation for unresolved late-fee waiver applications.
Modification centralises requests for amendments and waiver of late fee in bills of entry to specified ICEGATE group email IDs per Appraising Group, withdraws previously published group addresses to prevent duplication, directs finalisation/regularisation of Prior/Advance Bills of Entry to the EDI Section email, removes the blanket requirement to mark all requests to supervisory officers, and prescribes escalation to ADC/JC email IDs where requests are not resolved within the prescribed timeframe.

Amendments and late fee waiver requests must use designated ICEGATE emails, with escalation if unresolved within 24 hours.
Requests for amendment of Bills of Entry and waiver of late fee must be sent only to the specified ICEGATE email IDs of the Appraising Groups listed; the earlier mail IDs in Public Notice No. 35/2020 are no longer to be used. Finalisation or regularisation of Prior/Advance Bills of Entry must be sent to the EDI Section email. If amendment or late-fee waiver requests are not resolved within 24 hours, they may be escalated by email to the ADC/JC of the respective commissionerate as specified.

Scanned Pre-shipment Inspection Certificate acceptance for customs clearance permitted; original physical certificate must follow within sixty days.
Importers of metallic scrap and waste may present a scanned copy of the Pre-shipment Inspection Certificate uploaded on e-sanchit for customs clearance, subject to an undertaking by the importer or customs broker at clearance. Customs may accept the scanned PSIC without asking for the physical copy, provided the original physical PSIC is submitted to the concerned Customs authority within sixty days of clearance; the facility is temporary in response to COVID-19 related document movement interruptions.

Residency determinations under the Income-tax Act: COVID-related involuntary stays excluded from days-count for status assessment.
Administrative relief excludes specified periods of involuntary stay from the computation of days present in India for assessing residency under section 6 where individuals who arrived before 22 March 2020 were unable to depart due to COVID 19 restrictions: (a) days from 22 March to 31 March if unable to leave by 31 March; (b) quarantine period from its start until departure or 31 March if quarantined on or after 1 March; and (c) days from 22 March to departure if evacuated on or before 31 March.

Pre-shipment Inspection Certificate acceptance: scanned PSIC permitted for customs clearance; original physical certificate to follow within prescribed period.
Scanned copies of Pre-shipment Inspection Certificates for metallic scrap and waste imports may be accepted by Customs for clearance when originals cannot be produced; this acceptance requires the importer to submit an undertaking certifying authenticity of the scanned PSIC and agreeing to submit the original physical PSIC within the stipulated period after clearance, with penalties possible for false or incorrect information.

Rights issue procedural relaxations allow electronic dispatch, alternative application mechanisms and digital authentication to facilitate investor participation.
SEBI permits one time procedural relaxations for rights issues opening up to July 31, 2020: electronic service of offer materials with mandated website publication and outreach measures; revised advertisement requirements including electronic dissemination; conditional acceptance mechanisms for physical shareholders unable to submit demat details, prohibiting renunciation and mandating demat allotment; optional non cash application mechanisms in addition to ASBA with prohibition on third party payments; requirements for transparent, robust processes, investor helpdesks, complaint responsibility; and allowance for digital signatures and electronic inspection of offer documents.

Late filing waiver for import Bills of Entry extended; late fees waived if filed within specified relief period.
Amendment extends temporary waiver of late filing fees under the Bill of Entry regulations: Bills of Entry for consignments arriving at ICD Tughlakabad on or after 21.03.2020 but on or before 17.05.2020, if filed late on or before 20.05.2020, will not attract late fee charges; other provisions remain unchanged and the amendment is to be publicized and treated as a Standing Order.

IRP registration requirement relaxed: extension granted and non-defaulting corporate debtors exempted from fresh GST registration.
The circular extends the time for IRP/RP to obtain GST registration to thirty days from appointment or by 30th June, 2020, and exempts corporate debtors who have timely filed FORM GSTR-1 and FORM GSTR-3B prior to appointment from taking fresh registration. A single new registration need be taken only once; subsequent changes of IRP/RP are treated as change of authorized signatory and may be effected by the authorized signatory or jurisdictional officer. Time limit extensions to 30th June, 2020 also apply to the merchant exporter ninety day export requirement and to filing FORM GST ITC-04 for the quarter ending March 2020.

Extension of time limits under customs law allows statutory and procedural filings and obligations to be completed without approaching authorities.
Time limits prescribed under the Customs Act and subordinate rules for actions whose last dates fall within the relief period are extended to the newly specified date, covering completion of proceedings, issuance of orders and notices, filing of appeals, replies, applications, furnishing of reports/documents/returns, and export obligations under DEEC, EPCG and Advance Authorizations including TRC/drawback notices and related NOCs; stakeholders need not seek separate extensions and officers shall treat the notice as a standing order.

Enbloc movement of DPD containers permitted to designated CFSs to relieve terminal congestion, with advance notice to importers.
Permission is granted for enbloc movement of DPD Containers from Visakha Container Terminal to specified CFSs to relieve congestion during the COVID 19 lockdown; terminals must notify importers/customs brokers in advance, CFSs should adopt a sympathetic approach to charges and follow applicable shipping and customs advisories, and difficulties are to be reported to the Joint/Additional Commissioner of Customs.

AGM through video conferencing permitted subject to email delivery of financials, e voting and specified public notice requirements.
Companies may hold Annual General Meetings through video conferencing or other audio visual means subject to conditions: companies required to provide e voting must follow the EGM circular frameworks, restrict special business to unavoidable items, send financial statements by email, publish a vernacular and English public notice detailing meeting and e voting arrangements, enable electronic dividend mandates with postal dispatch where bank details are absent, and count virtual and physical attendees for quorum. Companies not required to provide e voting may hold virtual AGMs only if they already hold email addresses of at least half their members and satisfy prescribed voting power thresholds, must register remaining emails, and comply with similar notice and electronic facilitation requirements.

Stock lot classification clarified: consignments must list 8 digit HSN codes or customs may refuse bundled unspecified paper.
Import of specified kinds of paper under the 22 tariff lines of ITC (HS) 4810 is free if importers declare the correct 8 digit ITC (HS) code and specify quantities per 8 digit code. A consignment lacking category wise descriptions is a Stock Lot; Customs will verify whether descriptions match existing 8 digit entries under ITC (HS) 4810 and will not allow consignments where different paper descriptions are bundled as a Stock Lot. If paper is not covered by any existing 8 digit code, trade should request the Department of Revenue to create a new tariff line with justification.

Late filing waiver for Bills of Entry extended, allowing late-filed entries within specified inbound manifest period to avoid late fees.
Administrative waiver preserves that Bills of Entry arising from IGMs filed within the newly specified IGM window, if filed late on or before the administrative cut-off date, will not attract late fee charges under the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 read with the second proviso to Section 46(3) of the Customs Act, 1962, thereby facilitating clearance during the lockdown; other terms of earlier Public Notices remain unchanged.

Relaxation of import clearance deadlines for COVID-related delays; online waiver requests and substitution of bills permitted.
Extension of previously prescribed clearance cutoff dates due to COVID-19-related lockdown, enabling importers to apply for waiver of late fee charges and for substitution or amendment of Bills of Entry under the Customs Act; applications are to be submitted online via the designated form, and the measure is issued with the Commissioner of Customs' approval for ICD Patparganj and other ICDs.

Cargo Movement Approval Order digitisation allows e mailed soft copies to enable container dispatch without signed physical orders.
On vessel arrival and grant of entry inwards, the ITP Cell Superintendent shall generate Cargo Movement Approval Orders and forward soft copies by e mail to the VCTPL Superintendent, VCTPL planning section and to liners (liners to share e mail ids). VCTPL may dispatch incoming containers to respective CFSs on receipt of soft copies if other formalities are fulfilled; signed physical copies will not be required for movement during these measures. Difficulties in implementation must be reported to the Assistant/Deputy Commissioner (ITP).

Automated import clearance: system now enables BE regularisation, requires warehouse code before OOC and adds officer alerts.
System changes mandate automatic regularisation of prior Bills of Entry with ACL role capability and a morning auto-regularisation routine; SUP role officers can indicate online document submission to support eSanchit usage; WBE processing requires warehouse code entry before OOC if not provided at filing; automated OOC queuing will include previously set-aside BEs and present officers with pop-ups explaining reasons and the option to raise queries to importers.

Provisional preferential clearance without Certificate of Origin permitted; missing or digital CoO treated as lower-trust category with security.
Provisional preferential clearance is permitted when a Certificate of Origin is unavailable; original hard-copy absence or digitally signed/unsigned CoOs are to be treated as lower-trust for security purposes under existing customs guidance, unless there is reasonable belief of mis-declaration of origin or value addition, in which case stricter handling applies.