Customs bond relaxation permits undertakings to expedite clearance during lockdown, subject to replacement and recordkeeping requirements.
Temporary relaxation permits undertakings in place of prescribed Customs bonds to expedite clearance during the lockdown, subject to conditions including replacement of the undertaking with a proper bond within the stipulated period and maintenance of records by Customs formations for all cases of relaxation.

Extended port gate clearance enables en bloc rail evacuation of import containers under customs verification and custodian controls.
ICD Mulund is declared an Extended Port Gate for DPD-DPD container clearances, with CONCOR providing rail trans-shipment, handling and delivery services. Containers enter ICD Mulund on verification of the Train Loading Summary, container number and seal integrity. Risk Management System-selected containers are inspected or examined at ICD Mulund and re-sealed, with specified Customs officers authorised to grant Out of Charge as an exception. Importers obtain delivery against the Bill of Entry, Out of Charge copy and ICD gate pass, while CONCOR acts as custodian and must facilitate verification, examination, scanning controls and timely delivery.

Temporary online filing of IGM/EGM permitted, subject to undertaking and post-lockdown hard copy submission, and manual submission if amendment needed.
Shipping Lines may temporarily file IGM/EGM exclusively online to reduce physical interaction, provided they furnish an undertaking to the Import Noting Section to submit hard copies within fifteen days after withdrawal of lockdown. The undertaking must also accept that hard copies may be required during the temporary period if manual amendment is necessary. Implementation issues should be reported to the Joint Commissioner of Customs, Import-I, NCH, Mumbai, and actions under the notice are to be treated as a Standing Order for officers.

Provisional assessment allowed on COOC photocopies, subject to bond or undertaking, specified security and later replacement by bond.
Importers unable to produce original Country of Origin Certificates may opt for provisional assessment under Section 18, permitting provisional clearance against photocopies of COOC subject to a Bond or Undertaking and specified security levels by importer class; undertakings must be replaced by formal bonds by the prescribed date and import sections must record all such relaxations, with Bank Guarantee or revenue deposit accepted as security options.

Relaxation of bond requirement: temporary acceptance of undertakings to expedite customs clearance for eligible importers during lockdown.
Customs formations may temporarily accept undertakings in lieu of prescribed bonds to expedite clearance during the COVID-19 lockdown for specified classes of importers (government/PSUs, manufacturer/actual user, AEOs, status holders, and warehouse users) until 30 April 2020. Undertakings must mirror bond content, be signed by the IEC holder and submitted from the registered IEC email, and commit to furnishing the proper notarised bond by 7 May 2020. Undertakings do not replace mandated security; security must be provided as required. Restrictions apply to movement and change of ownership of warehoused goods, and Commissioners may allow case-by-case relaxations with safeguards.

RoSCTL electronic scrips must be registered via DGFT and ownership verified before import duty payment; manual registration prohibited.
RoSCTL scrips are issued electronically to customs via the gateway and must be registered in the License Management module only when transmitted electronically from the issuing portal; manual registration is prohibited. The scrips are transferable and paperless, and ownership must be verified on the issuing portal when scrips are used for import duty payment. All checks and balances applicable to prior electronic export incentive scrips apply to RoSCTL scrips, and these procedures act as a standing order for officers and staff.

Bonded warehouse manufacturing: streamlined permissions, unified application, documentation, bond requirement, and tax treatment for resultant goods.
Integrated procedure requires premises to be licensed as a private bonded warehouse and permission under Section 65; applicants use a single prescribed form that unites Section 58 licensing and Section 65 permission. Licensees must execute the prescribed bond, maintain accounts and records per Annexure B, and follow MOOWR 2019. Resultant products exported need shipping bills and GST invoices with no import duty on contained inputs; resultant products cleared for home consumption attract GST and import duties payable via ex-bond bill of entry. Removal without prior officer permission is permitted where documentation and duty payment are completed.

Relaxation of bond requirements allows undertakings in lieu of bonds to expedite customs clearance during lockdown.
Temporary measures allow acceptance of an undertaking in lieu of bond to expedite customs clearance during the lockdown, available up to 30.04.2020, subject to submission of a proper notarised bond by 07.05.2020. The undertaking must replicate prescribed bond content, be signed by the IEC holder and submitted from the registered IEC email or authorised broker; it does not substitute mandated security, which must be furnished as directed. The facility applies to government entities, manufacturer/actual user importers, Authorized Economic Operators, status holders and warehouse users, while other importers may receive relaxations on a case-by-case basis with safeguards. Field formations must maintain records of relaxations.

COVID-19 GST compliance relief extended filing deadlines, waived late fees, and reduced interest for delayed returns and statements.
Taxpayers under the Uttar Pradesh Goods and Services Tax regime were granted COVID-19 compliance relief through notifications covering composition taxpayers, return filing, interest, late fee, input tax credit restrictions, e-way bill validity, and extended compliance deadlines. Reduced or nil interest applied to delayed GSTR-3B filing for February to April 2020, subject to the notified filing dates, while late fee waivers were provided for GSTR-3B and GSTR-1 within specified periods. The circular also extended compliance deadlines for TDS, TCS, input service distributors, non-resident taxable persons, and certain other actions falling during the lockdown period.

Bunching of refund claims: cross financial year clubbing permitted with adjusted refund payment and ITC documentation rules.
Restriction on clubbing refund periods across financial years is removed permitting cross year clubbing; refunds for ITC accumulated solely due to rate reductions on identical inputs/outputs are excluded from the inverted duty refund provision; refunds of tax paid partly through ITC and cash must be allocated proportionately between credit (re credited via FORM GST PMT-03) and cash (sanctioned via FORM GST RFD-06); accumulated ITC refunds are restricted to invoices reflected in the applicant's GSTR 2A; Annexure B is amended to require HSN/SAC codes where applicable.

Virtual meetings and e voting permit companies to transact urgent shareholder business without holding physical general meetings.
Urgent resolutions (other than ordinary business or matters where a person has a right to be heard) should be passed by companies through postal ballot/e voting, without holding a physical general meeting. If an EGM is unavoidable, it may be held through VC/OAVM with safeguards including recorded transcripts, two way participation, remote e voting provision, counting VC/OAVM attendance for quorum, restrictions on proxy appointments, specified access for auditors and independent directors, disclosure in the meeting notice, member assistance helplines, and filing of resolutions with the Registrar of Companies within sixty days.

Electronic Preferential Certificate of Origin now required to be applied and issued through the DGFT online platform with digital e-certificates.
DGFT directs exclusive electronic filing and issuance of Preferential Certificates of Origin for specified FTAs/PTAs through the single CoO portal. Issued CoOs will be digitally signed e-certificates with the same layout and validity as paper certificates, verifiable by QR code or serial number on the portal. Hard copies will not be provided while movement restrictions persist; hard copies with ink signatures may be supplied later but certificate issuance will remain online. Exporters must register, use a DSC (Class II/III) embedding the IEC, and ensure IEC details in the DGFT database are up to date.

Provisional assessment under Section 18 permits clearance on photocopy of origin certificate subject to bond and security.
Provisional assessment under Section 18 of the Customs Act permits clearance on photocopies or electronic Country of Origin Certificates where originals cannot be produced due to COVID-19, conditional on submission of a Bond or Undertaking and specified security levels by importer class; undertakings must be replaced by proper Bonds by the date in the governing circular and offices must maintain records of such relaxations.

Temporary online filing of IGM/EGM; obligation to submit hard copy after lockdown withdrawal, exceptions for manual amendments.
Shipping lines may temporarily file IGM/EGM exclusively online to reduce physical interaction during lockdown; they must furnish an undertaking to submit hard copies within a short period after lockdown withdrawal, and remain obliged to provide hard copies immediately if required for manual amendment or processing.

Undertaking in lieu of bond permitted to facilitate customs clearance, subject to prescribed conditions and security safeguards.
Acceptance of undertakings in lieu of prescribed bonds is temporarily authorised for specified importers and exporters to expedite customs clearance; undertakings must mirror prescribed bond content, be signed and submitted from the registered IEC email, include a commitment to furnish the formal notarised bond within the extended period, and do not substitute for security where mandated. Movement of warehoused goods and change of ownership after warehousing is limited to specified categories, and Customs will record relaxations and require replacement of undertakings by proper bonds.

Bonded warehouse manufacturing permission enables export or domestic supply under GST with specified customs documentation and bond.
Integrated procedure under MOOWR, 2019 and section 65 requires applicants to hold or obtain a private bonded warehouse licence, apply on the prescribed integrated form, execute the prescribed bond satisfying bond and triple-duty requirements, maintain prescribed accounts and records, comply with input-output norms, and observe GST and customs procedures for exports, domestic supply and waste removals including filing shipping bills, ex-bond bills of entry and payment of applicable duties and taxes.

Extension of Time Limits under Customs Act: statutory deadlines for filings and proceedings extended for affected compliance and appeals.
Extension of time limits under the Customs Act is provided by relying on Section 6 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020, so that statutory and regulatory timelines for completion of proceedings, issuance of orders/notices, and filing of appeals, applications, reports, returns and related compliances falling in the affected period are extended to the date specified by the Central Government. The notice applies this extension to refund and drawback filings, Section 74 drawback claims, appeals, show cause/demand notices, licence renewals and other customs actions, directs trade to use the extended timelines without seeking separate extensions, and designates the notice as a standing order.

Hedging of foreign exchange risk: revised RBI directions permitting specified derivative contracts and user classifications for authorised dealers.
Regulatory directions revise the hedging framework under FEMA by defining key terms, prescribing that Authorised Dealers classify users as retail or non-retail and offer derivative products accordingly, and by requiring hedges to correspond to contracted or anticipated exposures. ADs must ensure notional and tenor align with exposures, permit cancellations/rebookings with specified treatment of net gains on anticipated exposures, apply suitability and appropriateness policies, and, for large exchange positions, coordinate with exchanges and designated ADs/custodians while users remain liable for compliance.

One-time condonation under EPCG Scheme extended to accept requests for export obligation and installation certificate relief until March 31, 2021.
One-time condonation under the EPCG Scheme is extended to permit RAs to receive requests for block-wise extension, extension of Export Obligation period and condonation of delay in submission of installation certificates until 31.03.2021; the additional composition fee of Rs. 5000 is not required to be paid and other terms of the earlier Public Notices remain unchanged.

Retrospective certificates of origin: digitally signed documents enable provisional preferential clearance subject to bond or undertaking.
Authorised Indian issuing agencies shall process digital applications, transmit digitally signed Certificates of Origin, and may issue physically signed certificates later; a uniform prescribed fee applies to all preferential certificates. Importing partners are requested to accept digitally signed certificates or physical certificates unsigned by the competent authority for provisional preferential duty treatment, subject to conditions such as an undertaking, bond, or appropriate security required by Customs.